Page 24 - Office Practice and Accounting 10
P. 24
or records on a common basis is called the classification of files. The main objective
of filing is to provide the required papers and documents easily and quickly at the
time of necessity. To achieve this objective, it is essential to classify various papers and
documents in such a way that they are made easily available. By proper classification
the required files and documents can be located quickly and easily.
The easy location of record depends upon how carefully they have been kept. If the
documents related to a particular heading or subject have been classified properly
under one head, these can be easily located. Another benefit of classification is that
letters classified under the same head need similar kind of protection and maintenance
and their life span is also the same. The common and popular classification method of
filing are explained below.
1. Alphabetical classification
Every file has a name or a heading.
Under this method the classification
of the files is done on the basis of the
first letter of classification for prompt
identification of documents, guide
cards can be used. This is also known
as dictionary arrangement as first
letters are arranged alphabetically.
For example, the files of the customers
whose name starts with the letter ‘A’
shall be placed in A group and so on
. If many names occur from the same
alphabet subsequent letters are used
as Aa, Ab, Ac...... Az.
Advantages :
i. This method is very simple and easy to understand.
ii. It is flexible method; useless files can be removed and new files can easily be
added.
iii. For the use of file separate index is not required; it is self-indexing method.
iii. It is economical filing method.
v. It is equally suitable for small and large scale organizations.
Disadvantages :
i. This method lacks the secrecy.
ii. It is not suitable for the organization having a large number of documents and
files.
18 Office Practice and Accounting 10

