Page 18 - Office Practice and Accounting 10

2 Filing

A good filing system is the symbol of the success of an office. It is the process of
collecting and arranging the original records or their copies in such a way that
whenever needed, they could be located immediately.
It is the systematic and scientific collection and preservation of important documents
in a proper form and place so that they can be found at the time of requirement
without any delay and difficulty. It is the method or way of keeping important official
documents in a logical sequence for future references.

George R. Terry, “Filing means the systematic and scientific collection, store
and management of letters, documents and records of past and present for
future reference so that they can be safe and easily obtainable at the time of
necessity.”

According to J. C. Denyer, "Filing is the process of classifying, arranging and
storing records so that they can be located when required."

According to Mills and Standingford : "Filing is the activity of keeping the
records serial wise and safe by which the records can be located whenever
needed."

Thus we can say that filing is a method by which letters, records , documents, etc are
retained scientifically in such a sequence that at the time of need they can be located
easily. And the filing system involves:
– Systematic and scientific arrangement of documents.
– Logical classification of documents.
– Scientific and serial wise preservation of documents.
– Timely retrieval of documents.

Need/Importance and Objectives of Filing
The primary need of filing is for the preservation of documents for future reference in

12 Office Practice and Accounting 10