41 Account -- Filing

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Filling & its importance:

Filling

Filing is a form of record keeping. Systematic arrangement and preservation of all correspondence and documents in office for future reference is called filing. A large number of letters, reports, statements etc. are received in and sent out from office. Such papers and documents are not only preserved for future reference but also for meeting statutory obligation and written (evidences). Most of works such as decision making, policy making, planning, etc. are done with the help of past records. So past records become guide for present work. Systematic filing system makes the records readily available as and when they are needed. The filing safeguards all records against loss by theft, fire, insect and misplacement.

Main objectives of filing 

i)  To keep the records in safe custody and preserve them against loss and mutilation.

ii)  To provide information about past events and documentary evidences of facts which serves as legal proof for settling disputes.

iii)  To provide past records for formulating plans, policies and decision making purposes.

iv)  To make the past records methods and procedures of office available for the purpose of follow-up of task.

Needs of filing 

i)  Providing references in future.

ii)  Providing necessary information, facts, data for policy making, decision making and planning.

iii)  To increase the efficiency of an organization.

iv)  To provide documentary evidences of facts for settling disputes in future.

v)  To provide necessary information relating to past to administration as and when required.

vi)  To find the location of document immediately without loss of time.

vii)  To fulfill the requirements of law.

viii)  To preserve the documents safely.

Types of Filling: 

  • Horizontal Filling
  • Vertical Filling
  • Subjective filing 
  • Alphabetic filing method
  • Numeric filing method


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