Here, the coding is done according to the place value of the letters according to the English alphabetical series.
C=3, A=1, L=12=1+2=3, L=12=1+2=3, O=15=1+5=6, S=19=1+9=10=1, U=21=2+1=3, M=13=1+3=4.
Similarly,
CEREMONY=
C=3, E=5, R=18=1+8=9, E=5, M=13=1+3=4, O=15=1+5=6, N=14=1+4=5, Y=25=2+5=7.
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