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Grade 10 Notes of Filing and Indexing|| Accountancy

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Filing is the scientific method of preserving office records for future reference. Different filing methods and systems help offices manage documents effectively. Indexing supports filing by helping to locate documents quickly and accurately.

Filing and Indexing

Filing and indexing are important parts of record management in an office. Offices create and receive many documents such as letters, bills, reports, and statements. These documents contain useful information for future reference. Therefore, they must be kept safely and systematically.

Filing means preserving documents, and indexing means guiding to find those documents easily. Filing without indexing is incomplete, and indexing without filing is meaningless.

Filing

Filing is the systematic and scientific process of collecting, classifying, arranging, and preserving office records for future use.

Definitions

1.J.C.Denyer:Filing is arranging and storing records for easy location.
2.George R.Terry:Filing is systematic collection and storage of documents for future reference.
3.Khan,Yerin and Steward:Filing is classifying and storing records for quick retrieval.

Importance of Filing

1.Collection and classification of documents–Helps gather bills, letters, contracts, etc.
2.Arrangement and preservation–Protects from dust, fire, moisture, insects, theft.
3.Evidence for future–Used in disputes and court cases.
4.Guidelines to employees–Past records guide present work.
5.Support to management–Helps in planning and decision-making.

Methods of Filing

1.Alphabetical filing
2.Numerical filing
3.Subjective filing
4.Geographical filing

Alphabetical Filing

Files are arranged according to letters A–Z based on names.

Rules for Writing Names

1.Three-word name–Surname first(Tamang,Ramesh Kumar)
2.Two-word name–Surname first(Karki,Alisha)
3.Single name–Write as it is(Supriya)
4.Name with title–Title in bracket at last(Bhandari,Deepa(Dr.))
5.Organization name–Written as it is(Nepal Bank Limited)

Advantages

1.Simple and easy
2.Self-indexed
3.Economical
4.Flexible
5.Suitable for small and large offices

Disadvantages

1.No secrecy
2.Confusion with similar names
3.Not suitable where numbers are important
4.Problem due to spelling mistakes

Numerical Filing

Files are arranged according to numbers(1,2,3…).

Advantages

1.Maintains secrecy
2.Scientific method
3.Unlimited expansion
4.Suitable for large organizations

Disadvantages

1.Expensive
2.Time consuming
3.Needs index and trained staff
4.Not suitable for small offices

Subjective Filing

Files are arranged according to subject(e.g.,Computer,Furniture).

Advantages

1.Easy to understand
2.Flexible
3.Quick identification
4.Suitable for courts

Disadvantages

1.Lack of secrecy
2.Difficult subject classification
3.Expensive
4.Not suitable for large offices

Geographical Filing

Files are arranged by place(district,city,country).

Advantages

1.Easy if locations known
2.Suitable for wide-area organizations
3.Quick identification

Disadvantages

1.Needs geographical knowledge
2.Expensive
3.No secrecy
4.Time consuming

Filing System

1.Traditional filing system
2.Modern filing system

Traditional Filing System

Box Filing

Documents kept loosely in box by date.

Advantages
1.Simple
2.Economical
3.Documents not damaged by punching

Disadvantages
1.Not for large offices
2.Misplacement risk
3.Not flexible

Misil Filing

Documents of one case kept together in chronological order.

Advantages
1.Easy to use
2.Economical
3.All case documents in one file

Disadvantages
1.Time consuming
2.Documents may tear
3.Not scientific

Modern Filing System

Horizontal Filing

Files placed flat(sleeping position).

Advantages
1.Simple
2.Economical
3.Less space

Disadvantages
1.Time consuming
2.Limited capacity
3.Difficult to locate

Vertical Filing

Files placed standing.

Advantages
1.Quick location
2.Less time
3.Suitable for large offices
4.No punching damage

Disadvantages
1.Expensive
2.More space
3.Misplacement risk

Difference Between Filing Methods

Alphabetical vs Numerical Filing

BasisAlphabetical FilingNumerical Filing
ArrangementBy letters(A–Z)By numbers
SecrecyNo secrecyHigh secrecy
CostEconomicalExpensive
SuitabilitySmall/medium officesLarge offices
IndexNot compulsoryCompulsory

Subjective vs Geographical Filing

BasisSubjective FilingGeographical Filing
ArrangementBy subjectBy place
ExampleFurniture fileKathmandu branch file
SuitabilityCourts,schoolsWide-area offices
DifficultyHard subject classificationNeeds geographical knowledge
SecrecyLowLow

Difference Between Horizontal and Vertical Filing

BasisHorizontal FilingVertical Filing
PositionFlatStanding
TimeMore timeLess time
SpaceLessMore
CostCheapExpensive
SuitabilitySmall officesLarge offices

Indexing

Indexing is a guide or indicator that shows the location of files.

Definitions

1.J.C.Denyer:Indexing points out records.
2.Y.K.Bhusan:System to locate information easily.
3.Saxena:Helps locate files quickly.

Importance of Indexing

1.Helps locate files
2.Ensures speed in work
3.Saves time and labour
4.Increases efficiency
5.Helps in decision-making
6.Makes filing scientific

Difference Between Filing and Indexing

BasisFilingIndexing
MeaningPreserving documentsGuide to locate documents
PurposeSafety of recordsEasy retrieval
WorkStoringPointing
DependencyCan exist aloneDepends on filing

Important Questions with Answers

1.What is filing?
or,Filing is systematic preservation of office records.

2.Name two methods of filing.
or,Alphabetical filing
or,Numerical filing

3.What is alphabetical filing?
or,It is arranging files by letters of names.

4.One advantage of numerical filing.
or,It maintains secrecy.

5.What is subjective filing?
or,It is arranging files according to subject.

6.Name two traditional filing systems.
or,Box filing
or,Misil filing

7.What is horizontal filing?
or,Files arranged flat one above another.

8.What is vertical filing?
or,Files arranged standing in drawer.

9.What is indexing?
or,It is a guide to locate files.

10.Write two importance of indexing.
or,Helps locate files
or,Saves time and labour


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