Indexing

Subject: Accountancy

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Overview

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.
Indexing
An index card
An index card

The process of finding out the proper location easily and quickly is known as indexing. It is an essential tool for proper and efficent management of office. Indexing guide the person for easy and quick location of the required the file. Indexing helps to increase efficiency and save the time of the office.

The following are the some of the main definition of indexing: -
“An index is anything that indicates or points out. Its prime function is to act as a guide to a body of data or to the collection of funds.” – J.C. Denyer
“Indexing is a system which helps to locate the position of files quickly and easily.” – Saxena

Importance of indexing in filing

Indexing is a part of filing. The filing is incomplete without indexing. The indexing helps to locate the files and folder easily and quickly whenever required. The following points highlight the importance of indexing in filing: -


  1. Indexing helps in preservation of documents in efficient and organized manner.
  2. It helps in prompt retrievel of files as and when required .
  3. It helps to maintain the secrecy of the information and documents.
  4. It gives the detail information of the correspondent like name, address, telephone number, file number, financial position and trading and manufacturing items.
  5. It provides a summary of the records for the quick reference.
  6. It saves time and effort while searching out a document by providing a ready reference.
  7. It increases the efficiency of the staff in carrying out their assigned duties.
  8. It also brings rapidity and efficiency in filing and other regular functions of the office.
Things to remember
  • 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.
  • Indexing helps to locate the required information or files promptly.
  • An index is an essential part of filing which provides a ready reference. 
  • Indexing is a part of filing.
  • The indexing system is closely related with the filing system.
  • Without indexing, the filing system becomes ineffective.
  • Indexing brings rapidity and effectiveness in filing.
  • Indexing can be regarded as the eye-sight of the filing system of an organization which shows the location and position of particular information. 
  • 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.
Questions and Answers

An index 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.

Indexing is a part of filing. Indexing can be regarded as the eye and sight of the filing system of an organization which shows the location and position of the particular information. The following points highlight the importance of indexing in filing: -

  1. Indexing helps to locate the required information or files promptly.
  2. It helps to arrange a large number of files in a drawer or cabinet in a systematic order.
  3. It helps to maintain the secrecy of the information and documents.
  4. It gives the detail information of the correspondent like name, address, telephone number, file number, financial position and trading and manufacturing items.
  5. It provides a summary of the records for the quick reference.

An index 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. It is a means of arranging a large number of files in a definite order.

According to J.C. Denyer, “An index is anything that indicates or points out. Its prime function is to act as a guide to a body of data or to the collection of funds.”

Hence, an index is an essential part of filing which provides a ready reference. It is an indicator or guide. It means indicating or pointing out. It is the indicator for locating a particular file, letter, and document. It is the act of showing the location and position of data, information and document preserved in the office.

Indexing is a part of filing. The indexing system is closely related with the filing system. Without indexing, the filing system becomes ineffective. The objective of filing is to locate the required information and documents promptly. Such promptness in locating the information and document is possible through indexing. Indexing brings rapidity and effectiveness in filing. Indexing can be regarded as the eye and sight of the filing system of an organization which shows the location and position of the particular information. The following points highlight the importance of indexing in filing: -

  1. Indexing helps to locate the required information or files promptly.
  2. It helps to arrange a large number of files in a drawer or cabinet in a systematic order.
  3. It helps to maintain the secrecy of the information and documents.
  4. It gives the detail information of the correspondent like name, address, telephone number, file number, financial position and trading and manufacturing items.
  5. It provides a summary of the records for the quick reference.
  6. It saves time and effort while searching out a document by providing a ready reference.
  7. It increases the efficiency of the staff in carrying out their assigned duties.
  8. It also brings rapidity and efficiency in filing and other regular functions of the office.
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