Filing

Filing is the form of record keeping. It is a careful and systematic preservation of letters, vouchers, bills, reports, papers and other important documents. This note has information about filing, its objectives, needs and importance.

Summary

Filing is the form of record keeping. It is a careful and systematic preservation of letters, vouchers, bills, reports, papers and other important documents. This note has information about filing, its objectives, needs and importance.

Things to Remember

  • Filing is the process of arranging and storing records so that they can be located when required.
  • The main objective of filing is to preserve the records and documents for future reference.
  • The letters and documents which are collected and filed are useful to the office to provide different types of information. 
  • Filing is an important function of an office.
  • The success of the business largely depends upon good filing system.
  • Filing is the storehouse of records not only for safety but also for locating them easily and quickly at the time of necessity.

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Filing

Filing

Filing
Filing

Filing is the form of record keeping which preserves letters, vouchers, bills, reports, papers and other important documents in a systematic manner. So, filing refers to the systematic and scientific preservation of official document in such a way that they can be delivered whenever required. It is the process of collecting, classifying, arranging and preserving the official records for their quick delivery and availability. It is the part of record management.

The following are the main definitions of filing: -

“Filing is the process of arrangement and storing records so that they can be located when required.” – J.C. Denyer

“Filing is the preservation of letters, papers and documents so that they can be rapidly found out when required.” – M.C. Shukla

Objectives of Filing

  1. To collect the documents
    The filing is the process of preserving the records and documents. So, it is the main function of the filing. To preserve documents and records , the documetns need to be collect from different sources. Hence, to collect the documents is the objective of filing.

  2. To preserve the documents
    The collected documents should be preserved properly. The main objective of filing is to preserve the documents. So, the douments must be filied properly so that it will not get lost. The documents should be safe from insects, theif, rats, water and so on.

  3. To provide evidence
    The office received very important letters and documents which can be very useful in future. So, the filing helps to preserve such important files properly in a systematic manner. Those important documents might be needed in future to settle the misunderstanding and dispute.

  4. To provide information
    The filing preserve various important documents containing information. So, whenever required filing helps to provide the information. The information are provided to the shareholder, customers, suppliers, government at the time of necessity.

  5. To provide promptness in work
    Generally, with the help of past records, the daily routine of the office are carried out. The systematic filing of records helps to bring rapidity in work .So, one of the objectives of filing is to bring promptness in official works.

  6. To provide guidance
    Filing of past records and documents can act as a guidance to the office staff to carry out their daily works. It guides the new staff and supports the existing staff to perform their duties effectively.

Need and Importance of Filing

The following points highlight the importance of filing: -

  • Filing collects and preserve the required papers and documents for future reference.
  • It protect the important files and documents from insects, dust, moisture, water, rats and fire.
  • It helps to uplift the image and prestige of the organization.
  • It helps to increase efficiency of the office.
  • It helps in handling customers and corresponding carefully to maintain the goodwill of the office.
  • It helps in formulation of planning for future.
  • It helps in providing legal proofs to fullfil legal formalities.

Lesson

Filing and Indexing

Subject

Accountancy

Grade

Grade 10

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