FILING AND INDEXING
The very existence of business organizations, government and other social institutions is based on records. Keeping good records is very important to any business. Record keeping system should be accurate, reliable, easy to follow, consistent as to the basis used and be very simple. Good record keeping is vital in regards to meeting the financial commitments of the business and providing information on which decisions for the future of the business can be based. While business maintains the records to monitor and to record normal business activities, it is also necessary because of obligations under the taxation laws. These records are official documents and also serve as legal evidence in case of emergencies.
In day to day business operation many documents are received, sent out and created. These documents play a very important role in business operation and for taking some decisions. So such documents should be preserved to obtain at the time of need. For that a filing system is developed in every organization. Filing is the memory of any organization.
Hence, filing is the process of systematic and scientific preservation of official document for future reference or evidence. It is putting the documents, letters etc into a file. It is a scientific and systematic process of saving important documents for future reference.