Subjective Filling:

In this method, the papers are classified and grouped into different subjects such as accounts, administration, advertisement, order for purchase, sales, salary, furniture etc. for filing purposes. Each subject is given a separate file. These subject files are arranged in drawers or cabinets in order of the names of the subjects. In these files the name of the subject is written instead of the name of the individual. The subject files are arranged alphabetically and guide cards are also used to indicate different subject groups. Sub-division may also be made under a subject e.g. subject file of cloth can be sub-divided as cotton, woolen, polyester etc. Primary guide cards, subject guide, subject file, out guide cards and miscellaneous files are required under this method.

Merits of subjective filing method 

i)  This method is flexible and is convenient for handling common matters filed

ii)  It facilitates the division of work subject-wise among the employees.

iii)  It is easy to understand and use.

iv)  All letters of the same subject are available in one file.

v)  This method ensures quick and ready reference because guide cards are used to locate, keep and search files.

Demerits of subjective filing method 

i)  Letters related to persons are kept subject-wise in different subject files; so it is difficult to find out the letters of persons.

ii)  Sorting out of letters of persons for each subject is difficult.

iii)  Arranging files is inconvenient in case of sub-division made under a subject.

iv)  It is expensive and time consuming one.

v)  Secrecy cannot be maintained to the desired degree.