Coding is the easiest part in ALM. most ALM Software are based on Source Control feature and knows how to keep track on code changes. but again this is the easy part. The complexity in coding works both direction on is keeping the code connected to the planning and building the correct code.
Keep code connected to plan is done by work-item in TFS or the bugzilla and SVN. it does not really matter but be sure and you should test it once in a while and verify you can connect a task to the changed code. This helps in the code review process and like in my work today at a Credit Card company to supervise that no malicious code get’s deployed.
the build result should not be neglected and should be kept in connection to the code changes. I implemented the idea of using dll’s and Exe’s version in sync with TFS Labeling system. and if you show me a DLL i can connect it to the code change and to the task it was part of.