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Comics are notoriously bad for codes/numbering and just general identifying what on earth you've got or trying to get.
Using the above example of Ultimate spiderman - most of my issues have UPC codes but there's the odd exception. Also you have series numbering weirdness;
Ultimate Spiderman runs from issue 1 through 132, the Requiem event hits and then it all goes to pot. It then starts again at issue 1, runs through to 15 and then restarts again at 150 through 160. The issue then ends and we start again with Ultimate all new Spiderman issue 1 (issue 1 again!).
This isn't unusual for comics and to be honest your better off tracking what you want with name and the date of issue and even better a picture of what the cover looks like - its a poor system compared to books to be honest.
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