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COBOL coding sheet


Almost all COBOL compilers treat a line of COBOL code as if it contained two distinct areas.
These are -

AREA A
- Between Column 8 to 11
-Division, Section, Paragraphnames, FD entries & 01 level entries must start in Area A

AREA B
- Between Column 12 to 72
- All Sentences & Statements start in Area B


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