The first character of the name must be a letter. Variable declarations set up space in computer memory for the data types that will be used in the program.
Program statements are the actual steps that solve the original problem.
Comment lines are liberally included throughout to describe what the program is doing. The END statement terminates the program and returns control to the computer's operating system. They are used to internally document the program and are ignored by the compiler. Blank lines are also ignored. A label number cannot extend into or beyond column 6.