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.
Indexing is a guide which helps in searching and finding out a particular topic in book, particular account in a ledger book, particular letter in the file and particular file in a filing cabinet.
This note has information about indexing and its need and importance.