Step 1: Definition of Codification.
Codification in accounting involves assigning numerical or alphanumeric codes to accounts and transactions.
Step 2: Goals.
It facilitates: - Organized data classification. - Straightforward identification, recording, and retrieval. - Accurate record maintenance.
Step 3: Appropriate Selection.
The primary objective among the choices provided is to simplify data processing and ensure effective record management.
Final Answer: \[\boxed{\text{Simplified data processing and effective record management}}\]