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Coding
The coding is the process of transforming the design of a system into a computer language format. This coding phase of software development is concerned with software translating design specifications into the source code. It is necessary to write source code & internal documentation so that the conformance of the code to its specification can be easily verified.

Coding is done by the coder or programmers who are independent people than the designer. The goal is not to reduce the effort and cost of the coding phase, but to cut to the cost of a later stage. The cost of testing and maintenance can be significantly reduced with efficient coding.

Goals of Coding
To translate the design of system into a computer language format: The coding is the process of transforming the design of a system into a computer language format, which can be executed by a computer and that perform tasks as specified by the design of operation during the design phase.
To reduce the cost of later phases: The cost of testing and maintenance can be significantly reduced with efficient coding.
Making the program more readable: Program should be easy to read and understand. It increases code understanding having readability and understandability as a clear objective of the coding activity can itself help in producing more maintainable software.