By Sachin Kumar 
While programming comments are very useful. As these help the current development and the future development of the program. Comments should provide the clear picture of procedure or variable declaration.
A comment should have following sections for procedure
| Section Heading | Comment Description |
|---|---|
| Purpose | What the procedure does |
| Assumptions | List of each external variable, control, open file, or another element that is not obvious. |
| Effects | List of each affected external variable, control, or file and the effect it has (only if this is not obvious) |
| Inputs | Each argument that may not be obvious; arguments are on a separate line with inline comments |
| Returns | Explanation of the values returned by functions |
E.g.
‘*************************************************************
‘ procedureName()
‘ Purpose: Sum of two numbers
‘ Inputs: a , b – the two values to be summed
‘ Returns: The sum of two numbers
‘*************************************************************
It’s particularly important to list all the global variables a procedure uses or affects in this initial comment block.