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1. Introduction
An office is a source of information in the sense that it creates and collects various
kind of information and supplies it to the necessary parties by processing and recording
them duly. The term ‘record’ refers to notices, circulars, invoices, vouchers, charts, reports,
memos, books of account, policies, letters, agreements, contracts, treaties, business
statements, etc. Such records are necessary for an office from time to time to refer about
the past activities and introduce as a proof when required. Therefore, the records are to
be preserved in a regular and systematic manner so that, they are well safeguarded and
readily available. The arrangement and storing of information/record in a systematic
way is known as filing. Filing is the process of keeping the records of an organization
systematically for future reference. It is an important aspect of record management.
Various scholars define the term filing. Some of them are given below:
In the words of J.C. Denyer, “Filing is the process of classifying, arranging and storing records
so that, they can be located when required.”
Similarly, according to Kahn, Yerin and Steward, “Filing is the process of classifying,
arranging and storing records so that, they will be obtainable quickly when needed.”
According to A.N. Agrawal, “The systematic preservation of letters for the future reference is
known as filing.”
According to M.C. Shukla, “Filing means the preserving of letters, papers and documents so
that, they can be rapidly found out when required.”
In conclusion, filing may be defined as a regular and systematic process of collecting,
arranging and preserving the necessary records so that, they can be found and delivered
without delay and difficulty when required.

Key Point Filing is the systematic and scientific arrangement of documents, bills,
letters, etc. in a file for future reference and use.

2. Needs, Importances, Objectives of Filing
Filing is an important task of storing and preserving the records and documents.
The success of business largely depends upon a good filing system. Filing is storing of
records, not only for safety but also for locating them quickly when needed. Simplicity,
safety, flexibility, time saving, less space consuming, economy, completeness, etc. are
the qualities of the good filing. Filing brings a number of advantages to the business. The
following advantages of filing clearly indicate its importance and objectives.

i. Safeguarding Records
Filing preserves the records in files/folders and cabinets. So, it safeguards them by
protecting from the damaging factors like insects, rats, dust, water, fire, theft, etc.

ii. Providing Proof for the Future
Filing is a systematic and classified arrangement and storing of documents in
accordance with the pre-determined indexing. So, the records and documents from the
files can be immediately and easily found for future references in settling disputes and
misunderstanding, guidelines to the working staff and information to the executives in
formulating plans and policies.

22 Aakar’s Office Practice and Accountancy - 10 Filing 23