Page 25 - Account 10

ii. Individual File/Folder A A-E
Individual file is the one, which is maintained in
the name of a person or firm having at least five records.
Individual folders are arranged alphabetically after the
respective guides. The individual files are kept behind the
primary guide cards.

iii. Special File/Folder
Special file or folder is the one, which is maintained for the correspondent, whose
documents are very important and frequently used from time to time. In order to identify
the special files, the files with tabs, positioned at the right hand side, are used and the
name of the person or subject is written in bold typed letters or in different colour in the
tabs.
A Acharya, Sudip Aakar Publication
A Acharya, Sudip
Special file
Individual file
Individual file Primary guide
Primary guide

iv. Out Guide Card
When a file or folder is taken out of the filing cabinet for reference, out guide is put
on that place. This card contains a tab at the right hand side. The out guide indicates the
date and time of the folder taken out. Name, position and the signature of the person or
authority taking it should be mentioned along with the duration and the purpose of the
folder So, taken out. An out guide may be as the following.
OUT
Name of the person/ Name and No. of the file
Date Time Position Signature
authority file

v. Miscellaneous files/folders
Miscellaneous file is the one, which is used for those Miscellaneous
persons and firms who have less than five documents or
letters. The tab of miscellaneous file is placed just in right side
of special file or individual file. The word ‘miscellaneous’ is
mentioned on its tab. When the documents of a person reach
up to five or more in this file, a separate individual file is
created for him and is placed at the back of the primary guide.

Advantages
i. It is easy and simple to understand and use because the files are arranged in
alphabetical order and alphabetic letters are common to everyone.

24 Aakar’s Office Practice and Accountancy - 10 Filing 25