Page 36 - Account 10
P. 36

i.   Systematic Storing of Documents
              Indexing presents an orderly list of the files and records regarding the name, number
         and address and other necessary details of a correspondent on the basis of which the
          documents are arranged and stored systematically as per the determined list and schedule.
          ii.   Easy and Quick Location
              There may be thousands of records and documents in an office. But the useful and
          important  records  are  retained  in  the  office  for  future  reference.  Indexing  guides  to
          the location of the records or documents properly. Thus, it indicates the location of the
          required records/documents easily and quickly as and when required.
          iii.  Maintaining Economy
              Since indexing sets up a systematic way of arrangement and storing of the important
         records and documents, it saves time and labour in filing as well as finding a particular
         document. So, it maintains economy both in time and cost.
          iv.  Providing Necessary Information
              Indexing  presents  an  orderly  list  of  the  details  of  the  records/documents.
          When  a  document  is  required,  it  guides  about  it,  through  a  book,  card  or  any  other
         guides  regarding  the  name,  file  number,  telephone,  subject  and  other  address  of  the
          correspondent or document. So, it provides necessary information required for an office
          of any correspondent.
          v.   Increasing Efficiency
              Most of the records and document are the guidelines for current as well as future
          activities.  Since  indexing  helps  in  locating  the  required  documents  easily  in  time,  it
         increase the efficiency of record management as well as of the office as a whole.


                      Points to Remember

                i.  Systematic storing of documents  ii. Easy and quick location iii. Maintaining economy
                iv. Providing necessary information  v. Increasing efficiency


           Glossary

            Flexible      :   changeable/elastic
            Distinctive   :   unique/typical
            Miscellaneous  :   sundry/ mixed/various
            Economical    :   cheap, reasonable cost
            Indexing      :   indicative list of files, folders, etc.
            Correspondent :   letter writer
            Document      :   letter, bill, invoice, etc. which can be used as evidence for getting information
            Indicator     :   guide
            Allotted      :   selected/division
            Cabinet       :   cupboard (a box used for arranging files or cards in it.)




               36    Aakar’s Office Practice and Accountancy - 10                                                                                               Filing                 37
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