41 Account -- Filing

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Horizontal filing

Horizontal filing

Horizontal filing is very popular and scientific system of filing. Under this system the letters and documents are filed in the files or folders. The files of individuals or institutions are kept in sleeping position or flat position and kept one upon another on the shelves of rack or almirahs or on the floor. The letters and documents are punched and fastened with the help of clip or arch in the folder. The papers in the folder are arranged date-wise, latest appear on the top and oldest on the bottom. Name of person, subject, name of office, file numbers etc. are written on the folder for identification of files. In most offices in Nepal it is popular.

Advantages of horizontal filing

i)  Easy to retrieve:- Since the papers are kept date-wise, it is easy to take out papers whenever required and keep them back. It is simple to understand and use.

ii)  Flexible:- This system is flexible because it is convenient to make addition or deletion according to necessity:

ii)  Safe:- This system of filing is safe because papers are kept tied with the lace or fastened with the clip or metal arches of the files or folders.

iv)  Economy:- This system of filing is economic because it does not need special drawer or filing cabinet and trained person to operate the system. Files can be placed anywhere on the table or on racks or on the floor according to the facility available in the office. It occupies less space also. So, it is economical in space also.

Disadvantages of Horizontal Filing

The disadvantages of horizontal filing are presented below.

1. The removing of any paper or letter is very difficult since the papers or letters are filed one on the other.

2. There is a need of more office space for maintenance.

3. The maintenance of an index is required in order to locate the desired file.

4. There is no chance for expansion.

5. It is not suitable for large organizations.

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