Filing

Subject: Accountancy

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Overview

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.
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.
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.
  • It includes every relationship which established among the people.
  • There can be more than one community in a society. Community smaller than society.
  • It is a network of social relationships which cannot see or touched.
  • common interests and common objectives are not necessary for society.
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Questions and Answers

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.

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:

  1. To preserve documents
    The main objective of filing is to preserve the past and present documents from possible loss and damage.
  2. To provide information
    Filing preserves the record of past and present so that it provides all required information of office to the concerned person or party.
  3. To act as proof
    All important and useful documents and letters are preserved in the file, so they can be presented as a proof for the settlement of possible disputes in future.
  4. To increase efficiency
    Filing provides all necessary records and information as and when required, so it helps to increase the efficiency of staff in smooth and quick performance of their day to day activities.

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: -

  • Filing collects the required papers and documents for future reference.
  • It preserves the important files and documents from insects, dust, moisture, water, rats and fire.
  • It helps to increase the image and prestige of the organization.
  • It fulfills the legal requirement.
  • It provides the detail information of past activities.
  • It helps to settle down the dispute & misunderstanding.
  • It provides information to the various users.
  • It helps for making a prompt decision on different official matters.

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: -

  1. To collect the documents
    The main objective of filing is to preserve the records and documents for future reference. For the purpose of preserving the letters and documents, they should be collected from different sources. Hence, the collection of documents is the first objective of filing.
  2. To preserve the documents
    The basic objective of filing is to preserve the documents for future reference. They should be properly filed in such a manner that the documents will not get lost and remain safe from insects, theft, rats, water, moisture and fire.
  3. To provide evidence
    The letters and documents received in the office are quite useful for future reference. Such documents which have been preserved in the file at present can act as proof at any time in the future. These documents can be presented for the settlement of misunderstandings and disputes relating to various matters.
  4. To provide information
    The letters and documents which are collected and filed are useful to the office to provide different types of information. Such information is provided to the shareholders, customers, suppliers, government and other concerned parties at the time of necessity. Such information is useful for preparing plans, policies and implementing them into practice.
  5. To provide promptness in work
    One of the objectives of filing is to bring promptness in official works. Generally, the routine functions of the office are carried out with the help of past records. The systematic filing of such records is easily obtainable at the time of necessity which helps to bring rapidity in work.
  6. To provide guidance
    Filing of past records and documents also guide the office staff to carry out their daily works. It provides guidance to the new staff and supports the existing staff for performing their duties in effective manner.

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: -

  • Filing collects the required papers and documents for future reference.
  • It preserves the important files and documents from insects, dust, moisture, water, rats and fire.
  • It helps to increase the image and prestige of the organization.
  • It fulfills the legal requirement.
  • It provides the detail of past activities.
  • It helps to settle down the dispute & misunderstanding.
  • It provides information to the various users.
  • It helps for making a prompt decision on different official matters.
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