Subject: Accountancy
The main systems of filing adopted by different offices in Nepal are: Traditional Filing and Modern Filing.
Traditional filing is used in small and traditional types of offices having a limited number of documents and files. It consists of misil filing and box filing. In misil filing, the documents are collected, arranged and preserved in the chronological order under a certain misil or subject. In box filing, the written documents are collected and preserved in a wooden, metal or paper box in an order of date keeping in loose form. The following are the main types of traditional filing system: -
Misil filing is the systematic process of collection and preservation of all letters and documents of a particular case in a chronological order in a pile by punching.It is simple, economical, flexible and suitable to court.
Advantages
Disadvantages
The act of collecting and preserving the letters and documents of the temporary nature in a box in a loose position is known as box filing. It is such type of filing under which a box of certain size made up of metal or wood or cardboard is used for filing the documents. All the documents are preserved in a box in a loose manner one after another in a chronological order.
Advantages
Disadvantages
The tradition filing system is did not meet the requirements of the modern business organization having a large number of documents. Hence, it was replaced by modern and scientific filing system . The following are the main type of modern filing system: -
Horizontal filing is also known as flat filing under which the files or folders are kept in drawers in horizontal or sleeping position in chronological order. The files are kept in a pile one upon another. Under this system, papers are punched and kept in a file by tying with a lace or held using a metal clip attached with the file.
Advantages
Disadvantages
The act of keeping folders in a drawer in a standing position with the support of one another is called vertical filing. It is such type of filing under which folders are arranged in a upright position. File are usually made of hard paper and aligned alphabetically, numerically, geographically or subject wise as per office need.
Advantages
Disadvantages
Bases of differences | Horizontal Filing | Vertical Filing |
Position of folders | It is a system under which folders are arranged in a horizontal position. | It is a system under which folders are arranged in a vertical position. |
Position of papers | It keeps papers in files by tying with lace or clip. | It keeps papers in folders in a loose position. |
Chances of losing documents | It has less chance of losing documents because papers are tied together with a clip. | It has a greater chance of losing documents because papers are kept in a loose position. |
Economy | It is an economical system as only files are necessary for preserving papers. | It is a costly system as it requires special folders, drawers and guide cards. |
Flexibility | It is not flexible because the file cannot hold a large number of documents. | It is flexible. Each folder has greater capacity to hold papers. |
Quick reference | It does not provide quick reference to locate documents. | It provides quick reference to locate documents. |
Protection | It provides limited protections to papers as files are kept in an open drawer. | It provides maximum protections to papers as files are kept in cabinets with lock. |
Suitability | It is suitable for small as well as large offices. | It is suitable only for large offices. |
What is a misil filing?
The systematic process of collection and preservation of all letters and documents relating to a particular case is called misil filing.
What is box filing?
The act of collecting and preserving the letters and documents of the temporary nature in a box in a loose position is known as box filing.
What is box filing? State the advantages of box filing.
The act of collecting and preserving the letters and documents of the temporary nature in a box in a loose position is known as box filing. The following are the main advantages of box filing:
What is misil filing? What are the advantages of misil filing?
The systematic process of collection and preservation of all letters and documents relating to a particular case is called misil filing. The following are the main advantages of misil filing:
What is misil filing? What are the disadvantages of misil filing?
The systematic process of collection and preservation of all letters and documents relating to a particular case is called misil filing. The following are the main disadvantages of misil filing:
What is box filing? State its disadvantages.
The act of collecting and preserving the letters and documents of the temporary nature in a box in a loose position is known as box filing. The following are the disadvantages of box filing:
What is horizontal filing?
Horizontal filing is also known as flat filing. It is such type of filing under which the files or folders are kept in drawers in horizontal or sleeping position.
What is horizontal filing? What are its advantages?
Horizontal filing is also known as flat filing. It is such type of filing under which the files or folders are kept in drawers in horizontal or sleeping position. The following are the main advantages of horizontal filing:
What is horizontal filing? What are its disadvantages?
Horizontal filing is also known as flat filing. It is such type of filing under which the files or folders are kept in drawers in horizontal or sleeping position. The following are the main disadvantages of horizontal filing:
What is vertical filing?
The act of keeping folders in a drawer in a standing position with the support of one another is called vertical filing.
What is vertical filing? What are its advantages?
The act of keeping folders in a drawer in a standing position with the support of one another is called vertical filing. The following are the main advantages of vertical filing:
What is vertical filing? What are its disadvantages?
The act of keeping folders in a drawer in a standing position with the support of one another is called vertical filing. The following are the main disadvantages of vertical filing:
Differentiate between horizontal filing and vertical filing.
The difference between horizontal filing and vertical filing are as follows:
Bases of differences | Horizontal Filing | Vertical Filing |
Position of folders | It is a system under which folders are arranged in a horizontal position. | It is a system under which folders are arranged in a vertical position. |
Position of papers | It keeps papers in files by tying with lace or clip. | It keeps papers in folders in loose position. |
Chances of losing documents | It has less chance of losing documents because papers are tied together with a clip. | It has a greater chance of losing documents because papers are kept in a loose position. |
Economy | It is an economical system as only files are necessary for preserving papers. | It is a costly system as it requires special folders, drawers and guide cards. |
Flexibility | It is not flexible because the file cannot hold a large number of documents. | It is flexible. Each folder has greater capacity to hold papers. |
Quick reference | It does not provide quick reference to locate documents. | It provides quick reference to locate documents. |
Protection | It provides limited protections to papers as files are kept in an open drawer. | It provides maximum protections to papers as files are kept in cabinets with lock. |
Suitability | It is suitable for small as well as large offices. | It is suitable only for large offices. |
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