Page 7 - Office Practice and Accounting -9

In modern times, the word 'office' is used in a broader sense to represent the functions
performed by the clerical staff rather than the place where such work is performed.
In this sense, office work implies clerical work, whether it is performed in a particular
place called the 'Office' or in the factory or elsewhere.

Functions of an office

The functions of a modern office may be divided into two broad categories:
1. Basic functions, and
2. Administrative management functions.
1. Basic functions

The basic functions of an office are to collect and provide information to all managers
and departments on the organization. These are basic functions which must be
performed by every office. Without the performance of these functions, the office
can't serve its purpose.
The basic functions performed by an office are as follows:

a. Collecting and receiving information
The office is continuously engaged in collection of relevant information from internal
and external sources. It collects information in the form of telephonic messages, circulars,
letters, notes, memoranda and so on. It also receives information from other organizations
and government departments which is necessary for the functioning of an office.
b. Recording information

After receiving and collecting information, the next major function of the office is to
record the information in a suitable form from whatever source or into some form of
written record. Records of certain information, such as trade circulars, correspondence
with customers, price lists, etc., are to be preserved for a short period but records
which are to be preserved for a long period are books, registers, policy-decision
papers, licenses, etc. It may be helpful as a proof in case of disputes.
c. Processing or arranging information
The information received and collected is analysed and arranged or re-arranged in
a certain order to make its usability more functional from the point of view of the
management.
The processed information is arranged in a logical way. For instance, accounts of
expenses and income are arranged in the form of financial statements as it is acceptable
to income tax department; pay-rolls, statement of sales, etc., are prepared in such a
way so as to serve the purposes of the management.
d. Communication of information
The office may be compared to a pipeline for supplying information in two ways.
On the one hand, it is the function of the office to supply information as collected,

GREEN – Office Practice and Accounting 9 3