Page 31 - Account 10

iv. It is suitable for the courts because the cases can be identically classified into certain
subject/misils.
v. This system is suitable where different cases are handled.
vi. Misils can be located easily in order of misil numbers.
vii. This system is cheap/economical.
Disadvantages
i. This system is unscientific and impracticable for the offices other than the courts.
ii. The documents may be dropped down or lost away, while taking or adding any
document.
iii. The words or figures may disappear, while punching the papers, which may cause a
wrong or incomplete meaning.
iv. Indexing is required in this system.
v. It consumes more time in punching and filing the documents.
vi. It consumes more time to find the particular file of a person.
vii. It is not safe because the files are kept on floor or open drawer or cabinet.
ii. Box Filing
The way of keeping records / documents in a metal,
wooden or paper box is known as box file. Papers and
documents are just kept loose in pile inside the boxes, unless
they are full in the chronological order. Under this system, the
documents of earlier dates are placed at the bottom and the
latest dates are placed at the top of the box. This is also a very
old type of filing and mostly used in household transactions.
In some offices, it is found being used to keep the papers of
temporary terms. It may be kept at the side of the table or
corner of the room. A specimen of box filing is as given below. Box filing

Key Point The act of collecting and preserving the letters, bills and documents of
temporary nature in a box in loose position is known as box filing.

Advantages
i. It is a simple and easy system of filing.
ii. It is economical in the sense that only a few boxes are enough and it does not need
more place and trained staff.
iii. Since the papers are not punched, their spelling and meaning will not be spoilt.
iv. Since the papers are kept loose, it is easy to take out any paper from the box.
v. Paper and documents become safe inside the box.
vi. It consumes less space to keep the box at a corner of the floor or on the table.

Disadvantages
i. There’s enough chance for the papers to be misplaced or lost because they are not
tied.

30 Aakar’s Office Practice and Accountancy - 10 Filing 31