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ii. It is a flexible method in the sense that it can easily adjust additional files and delete
the old ones which are no longer required.
iii. It provides a direct reference to records because the records are grouped by names.
iv. No separate indexing is necessary, as the files are self indexed.
v. It is suitable for both small as well as big offices and mostly to those where names are
more frequently used than numbers.
vi. It is economical, as it does not need separate index and trained staff.
Disadvantages
i. It is not suitable for the big and modern types of offices because it cannot cover the
ever increasing records/documents under its rules and order.
ii. Difficulties arise in the arrangement of records/documents due to misspelling of the
names and files of the same names.
iii. It is difficult to arrange the names while writing on the tab of the files.
iv. It is not suitable for those organizations where numbers are used instead of the
names.
v. It is not secret method as name is written on the tab of files.
vi. It is difficult for arranging documents due to mis-spellings of the names.
B. Numerical Filing Method
Numerical Filing Method is a process of assigning
distinctive number to each file and arranging them numerically
i.e. 1, 2, 3................ . If the same person has more than one
file, such file will be given decimal numbers like 2.1, 2.2, 2.3
.................. . Under this method, each person, firm or subject
is allotted with a number. All the records/documents related
with a particular person or subject are placed in one file
bearing its distinctive number. There is no chance of giving
the same number to different folders and thus, there is no
chance of confusion in arranging and finding out the folders in
the drawers. Thus, a Numerical Filing Method is that method
of filing, in which the files are arranged in the order of their Numerical files
number instead of alphabet of the name.
A separate index is prepared for the name of the person/ firms or subjects of the
corresponding file number. This helps in finding out a given file/folder from the drawer
quickly and easily. Index may be prepared in the order of alphabet of the name of persons
or subjects or in serial orders.
Cards containing name, address, phone number, subject and other necessary details are
prepared and inserted in proper places. The filing clerk must consult alphabetic index
to determine the file number, otherwise it becomes difficult to locate the concerned files.

Key Point The process of arrangement of files/folders in a drawer according to the
numbers of correspondents in numerical order is known as numerical
filing method.

26 Aakar’s Office Practice and Accountancy - 10 Filing 27