Subject: Accountancy
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
The following points highlight the importance of filing: -
What is filing?
Filing 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.
What is filing? Write any four objectives of it.
Filing 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. It is the system of keeping records so systematically that they are easily and quickly obtainable as and when required.
According to J.C Denyer,“Filing is the process of arrangement and storing records so that they can be located when required.”
The following are the main objectives of filing:
What are the need and importance of filing?
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. The following points highlight the importance of filing: -
Explain the need and objectives of filing
Filing 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. It is the system of keeping records so systematically that they are easily and quickly obtainable as and when required.
According to J.C Denyer,“Filing is the process of arrangement and storing records so that they can be located when required.”
From the above definition, it can be concluded that filing is systematic and scientific preservation of important documents in a proper place so that they can be obtained in future at the time of requirement without any delay and difficulty.
The following are the main objectives of filing: -
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. The following points highlight the importance of filing: -
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