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Advantages
i. This method is simple and easy to understand and use because subject head is
written on the file.
ii. It is a flexible method because the number of files can easily be added and deducted.
iii. It is easy to keep, arrange and locate the file as different guide cards are used.
iv. It is suitable for those offices where subject is more important than name and numbers
like, Land Revenue Office, Chief District Office, Court, etc.
v. The documents related with a same subject can be found in one file.
Disadvantages

i. It is difficult to find the document of a particular person because the documents of a
person are kept into different files as per their subject.
ii. It is difficult to decide the subject of a document or a paper.
iii. It is not a secret method as the details related with files are on the face of files.
iv. It is an expensive method as it requires trained manpower and more cabinets.
v. It is difficult to divide the subject and sub-subjects of documents due to having two
or more subjects in the same document.
vi. It is not useful for miscellaneous papers due to having no specific subject.

4. Differences between Alphabetical Filing and Numerical
Filing

Alphabetical filing Numerical filing

1. The name of the file holder is written on the 1. The number is written on the face of file.
face of file.
2. Files are arranged in order of alphabets like 2. Files are arranged in order of serial number
ABC....Z or s to 1. like 1, 2, 3, 4.
3. Separate index card is not required to find 3. Separate index cards are required to find the
the files. files.
4. It is used by the office which has more 4. It is used by the office which has more
importance of name than numbers. importance of number than name.
5. It is simple method in use. 5. It is complex method in use.
6. It is an economical method. 6. It is expensive method.

7. It is flexible method. 7. It is flexible method.
8. It is suitable for small offices which have 8. It is suitable for big offices which have large
limited number of files to be preserved. number of files to be preserved.

5. Types / System of Filing

System of filing refers to the style or way of keeping the documents in a file/folder
and the file/folder in a cabinet. It must not be confused with the method of arrangement
and storing of documents, file/folder. Different offices from the past have used different

28 Aakar’s Office Practice and Accountancy - 10 Filing 29