Grade 10 accountancy filing & indexing.pptx

Grade 10: Office Practice and Accountancy, Presented by Pralhad Sapkota, Pragati Secondary School Hetauda – 9, Makawanpur, Nepal

WELCOME
Grade 10
Subject: Optional - II
Office Practice &
Accountancy
sfof{no ;~rfng / n]vf
Presented by:
Pralhad Sapkota
Pragati Secondary
School, Hetauda- 9,
Makawanpur, Nepal

Chapter 2: Filing -kmfOlnª_M
Learning Objectives: Upon completion of this chapter, the students should be able to
• Know the concept and needs / importance of filing -kmfOlnªsf] cy{ / cfjZoQmf tyf dxTj_
• Describe the system of filing -kmfOlnªsf] k|0ffnL_
• Explain the methods of filing -kmfOlnªsf ljlwx?_
• Know the meaning and importance of Indexing -cg'qmdl0fsfsf] cy{ / dxTj_
(According to grid, short answer question: 1 for 5 marks)

Key Terms:
Documents: collection of bills, vouchers, letters and invoice
Preservation of documents: to keep documents in safety or protective place
Drawer: a part of cabinet where files and index card can be preserved
Cabinet: a kind of almirah where files and documents are kept
Follow up work: report on work
Statutory requirement: requirement in accordance to legal provision
Punching: making two holes at the mid of documents to keep them in file
Chronological: Preservation of documents according to date and time
Flexible: changeable, having benefit of expansion and contraction
Guide card: a card that gives instruction to locate the required paper and documents
Horizontal: going across and parallel to the ground
Vertical: going straight up down from the level
Indexing: a guide or indicator that points out the location of file
Misil: preservation of documents according to the particular subject or case
Rapidly: being very quickly
Record: permanent entry of any official matter in a book
Reference: act of consulting something and getting information out of that
Cross reference: annotation, appendix, foot-note, system double reference

In the course of performing different activities, different documents are created inside office. Proper management of such documents is
essential for future reference. Thus, filing is a systematic and scientific way of storing official documents safely for their future references and
retrieve them as and when required.
“Filing is the process of arrangement and storing records so that they can be located when required” – J.C. Denyer
File is the form of record keeping which preserves letters, vouches, bills, reports, paper and other important documents in a systematic manner.
So filing refers to the systematic preservation of official document in such a way that they can be delivered whenever required. It is the process of
collecting, classifying, arranging and preserving the official record for their quick delivery and availability. It is the part of record management.
2.1.1.: Meaning of filing -kmfOlnªsf] cy{ tyf kl/ro_M
;fdfGotof dxtjk"0f{ lr7L kq sfuhftx¿ jf clen]vnfO{ cfjZos k/]sf] a]nf t'?Gt km]nf kfg{ ;lsg] u/L ;'/lIft Pjd Jojl:yt tj/n] ldnfP/ /fVg] sfo{nfO{
kmfOlnª elgG5 .
h]= ;L= 8]go/n] kmfOlnª clen]vnfO{ Jojl:yt ug{] / e08f/0f ug{] k|lj|mof xf] eg]sf 5g .
o:tf] clen]vnfO{ cfjZos k/]sf] a]nfdf ltgnfO{ km]nf kfg{ ;lsof]; eGg] ;f]r /flvG5 . kmfOlnª eg]sf] sfuhkqx¿nfO{ sfd k/L vf]h]sf] avt t'?Gt k|fKt ug{
;lsg] u/L l;nl;nf jf j|mda4tf ldnfP/ ;'/lIft ;fy afSnf] se/, kmfOn, aS; jf b/fhdf /fVg] sfo{ xf] . kmfOlnª Joj;fosf] Oltxf; klg xf] . o;n] clen]vnfO{ Jojl:yt
t'NofpF5, ;'/Iff / klg ;+/If0f u5{ . o;n] sfuhkqsf] ;xL Joj:yfkg / pkof]u ug{ ;3fp k'¥ofpF5 . sfof{nodf x'g] k|foM sfo{x¿ sfuhkqx¿;Fu ;DalGwt x'G5g .
lr7Lkq, JolStut ljj/0f, k|df0fkq, r]s, ef}r/, lan, e/kfO, td;'s, ;Demf}tfkq, lgj]bg, cfb]z, k|ltj]bg, k|dfl0ft ljj/0f cflb o:tf sfuhkq x'g . pSt
sfuhkqx¿nfO{ rf]/L x'g], x/fpg] jf g;8g] guNg] jf s'g} tj/n] gi6 gx'g] u/L ls/f, wld/f, d';f, 9';L, k|sfz, xfjf, kfgL jf cGo /f;folgs, h}ljs jf s'g} klg tj/n] Iflt
k'¥ofpg ;S5g . o;y{ oL sfuhkqnfO{ Iflt gx'g] u/L hf]ufO{ jf ;'/lIft tj/n] vf]h]sf] a]nf t'?Gt km]nf kfg{ ;lsg] u/L j|md jf l;nl;nf ldnfP/ /fVg'k5{ . Jojl:yt kmfOlnªn]
sfof{nosf dxTjk"0f{ sfuhftx¿sf] ;+/If0f ug{'sf ;fy} sfd sf/afxLdf tLj|tf / ;/ntf NofpF5 . sfof{nox¿df sd{rf/L ;?jf eO{ Ps sfof{noaf6 csf]{ sfof{nodf hfFbf cfkmgf]
lhDdfdf /x]sf kmfOnx¿ kl~hsf tof/ u/L jxfnjfnf sd{rf/LnfO{ a'emfpg'k5{ . jxfnjfnf sd{rf/Ln] ;?jf eO{ hfg] sd{rf/Laf6 ;DalGwt kmfOndf kl~hsfadf]lhdsf sfuh
tyf k|df0fx¿ eP gePsf] x]/L ?h' u/L a'lemlng'k5{ . o;/L kmfOn a'emg] tyf a'emfpg] sfo{ ;DkGg ePkl5 b'j}y/L sd{rf/Ln] a/a'emf/y k|df0fkqsf] Ps Ps k|lt ;fydf ;d]t
/fVg'k5{ .

2.1.2:Need/Importance/Objectives of filing -kmfOlnªsf] cfjZostf tyf dxTj jf p2]Zo_M
The need and importance of filing in an office is very high since a sound filing system can provide
necessary information as and when required. Without a sound filing system, the official activities cannot be
performed efficiently and smoothly. Further the importance of filing can be highlighted as under:
s'g}klg sfo{fnodf ;'rf? ?kn] sfo{ ;~rfng ug{ sfuhkq tyf clen]vx¿ qmda4 Pj+ Jojl:yt tl/sfaf6 /flvPsf] x'g'kb{5 . sfo{fnodf
sfuhftsf] ;+Vof j[l4 x'Fb} hfFbf kmfOlnªsf] emg cfjZostf x'Fb} uPsf]n] o;sf] cfjZostf tyf dxTjnfO{ lgDglnlvt k|:t't ul/G5 M
1. To Collection and classification of document sfuhftsf] ;+sng / ju{Ls/0f ug{
2. To Arrangement and preservation of documents P]ltxfl;s b:tfj]h tyf sfuhftx¿sf] ;+/If0f / ;xL Joj:yfkg ug{
3. To Proof for future evidence eljiosf nflu k|df0f h'6fO{ ljjfb ;dfwfg tyf sfg"gL cfjZostf k'/f ug{
4. Guidelines to staffs sd{rf/Lx?nfO{ lgb{]zg lbg
5. To Support the management for planning and decision k|aGwsnfO{ of]hgf / lg0f{o ug{ ;xof]u
6. To Provide information to the stakeholders ;/f]sf/jfnfx?nfO cfjZos ;'rgf pknAw ug{
7. To brings rapidly l56f] 5l/tf] sfd u/L ;do / nfut arfpg
The important objectives of filing is Safety and easy retrieve of documents

Home Assignment
What do you mean by filing? Mention the importance or objectives or necessities of
filing.
kmfOlnªsf] cy{ n]Vg'xf]; . sfof{nosf] sfddf kmfOlnª lsg cfjZos 5, o;sf] dxTj tyf p2]Zox? a'Fbfut ¿kdf
n]Vg'xf]; .

2.2.1 Traditional system of filing -k/Dk/fut kmfOlnª k|0ffnL jf k4lt_M
The system of filing that has been used since long ago. It is old system which were used at early stage at the
time of small scale of business and official activities. However such systems are use in most of the government
offices of Nepal where less number of documents should be filed. The traditional filing system are Misil filing
and box filing, wire filing, hole filing etc.
k/fk"j{sfndf dflg;x¿n] r66fg tyf 9'ªufdf lrq sf]g{], kmnfd tyf tfdfsf kftfx¿ tyf ef]hkqx¿df lrq sf]g{] tyf n]Vg] / ltgnfO{ ;'/lIft
;fy /fv]sf 5g . o:tf s'/fx¿ xfdL Do'lhod tyf clen]vfnox¿df /x]sf k'/ftflTjs j:t'x¿sf] cjnf]sgaf6 hfgsf/L lng ;S5f}F . xfdLsxfF
afs;df k'/fgf 3/3/fo;L sfuhkq /fVg] k|rng klg lgs} k'/fgf] k|rng xf] . dfgj ;Eotfsf] ljsf;;Fu} k/Dk/fut k4ltdf ;'wf/ tyf kl/dfh{g
x'Fb} xfn cfP/ cfw'lgs kmfOlnª k4ltsf] ;'?cft ePsf] kfOG5 . k/Dk/fut ¿kdf g]kfndf k|rngdf /x]sf kmfOlnª k4ltdWo] sltko k4lt
xfn;Dd klg rng rNtLdf /x]sf] kfOG5 . s]xL k4ltx¿ eg] x/fO;s]sf 5g / ltgsf] :yfg cfw'lgs kmfOlnª k4ltn] lnO/x]sf] 5 . afs;
kmfOn k4lt, ldl;n kmfOn k4lt, tf/ kmfOn, vf]k] kmfOn h:tf kmfOlnª k/Dk/fut kmfOlnª k4lt x'g .
The system of filing that has been used since long ago. Traditional system of filing
2.2: System of filing -kmfOlnª k|0ffnL jf kmfO{n ug]{ tl/sf_M

A. Misil / Case Filing:
In this system of filing, documents related to particular case or subject are collected in a file chronologically.
The documents are piled by in a file according to order of dates. It means documents of earlier date are placed
on the bottom and the latest dates on the top. The documents are tied with lace and wrapped by a red piece of
cotton cloth after punching and arrange in order misil number. Each file is given a code called misil number. It
is usually practiced in courts, police station, land revenue offices etc.
ldl;n kmfOn k|0ffnL vf;u/L c88f, cbfnt tyf cw{ Goflos lgsfox¿df a9L k|rngdf /x]sf] kfOG5 . ldl;n kmfOndf s'g} klg 36gf jf
ljifosf] ;'? sfd sf/afxLsf kqb]lv To;sf] clGtd km};nf eP;Ddsf] ;a} sfuhftx¿ ;dfj]z u/L /flvPsf] x'G5 . ;'? sfd sf/afxLsf] lgj]bg,
ph'/L jf kqb]lv cfb]z, kF'h{L hfx]/L k|ltj]bg tyf ljleGg ;dodf ePsf lg0f{ox¿ Pp6} kmfOndf /flvPsf x'G5g . o;df vf; JolSt ;+:yf jf
lgsfosf] vf; sfd jf 36gfsf] ;Dk"0f{ sfuhkqx¿ Pp6} kmfOndf ;dfj]z u/L /flvPsf] x'G5 h;nfO{ ldl;n elgG5 . cbfntdf x/]s d'2fnfO{
cun cnu ldl;n gDa/ lbO{ btf{ ul/G5 . ldl;n btf{ k'l:tsf cnUu} /flvPsf] x'G5 . o;df d'2fsf] btf{ gDa/ ljifo / ;DalGwt JolSt ;+:yfsf]
gfd 7]ufgf;d]t pNn]v ul/Psf] x'G5 .
This is a system of filing in which the documents related to a particular case or subjects are collected. Misil filing.

Advantages / Merits /Pros of misil filing
• It is simple and easy to understand. of] a'‰gsf] nfuL ;/n / ;lhnf] 5 .
• It is convenient to retrieve files by using misil number. of] ldl;n gDa/ k|of]u u/]/ kmfOnx¿ k|fKt ug{
;'ljwfhgs 5 .
• Flexible (Addition and reduction) of documents can be made easily. o;df sfuhftx¿ ;hLn} ;+u yKg /
x6fpg ;lsG5 .
• It helps in proper referral to make decisions on current but similar past cases. o;n] xfnsf] s];sf] plrt
lg0f{o lng ljutsf o:t} s];x¿sf] ;Gbe{ lng d2t ub{5 .
Disadvantages / Demerits / Cons / Drawback of misil filing
• It is unscientific and impracticable to all the offices not dealing with case (ie, other than court). of] ;a}
sfof{nox¿nfO{ -h:t}, cbfnt afx]s_ cj}1flgs / cJofjxfl/s 5 .
• Words or figure may disappear while punching the paper, which may cause the wrong or negative meaning.
sfuhdf klHrÎ ubf{ zAbx¿ jf lrqx¿ x/fpg ;Sb5g h;af6 unt jf gsf/fTds cy{ nfUg ;Sb5 .
• While taking out the letter and document from the file, some of them may drop or get lost. kmfOnaf6 kq /
sfuhft lgsfNbf ltgLx¿ dWo] s]xL 8«k jf x/fpg ;S5 .
• Since the documents are punched and tied together, it is difficult to keep a new document and remove the
unnecessary one. sfuhftx¿ kGr ;Fu} afFlwg] x'gfn] gofF sfuhft /fVg / cgfjZos x6fpg ufx|f] 5 .

B. Box Filing: The act of collecting and preserving the letters and documents of the temporary
nature in a box in a loose position is known as box filing. It is such a type of
filing under which a box of certain size made up of metal or wood or cardboard
(paper box) is used for filing the documents. All the documents are preserved in a
box in loose manner one after another in chronological order. Normally, a spring
clip attached with the box is used to hold the documents properl.
of] k|0ffnL clt k'/fgf] k4lt xf] . of] k|0ffnL sfof{no tyf JolStut / 3/fo;L sfddf ;d]t dxTjk"0f{ sfuhkqx¿ kmfOlnª ug{ k|of]u ul/g] u/]sf]
kfOG5 . sf7, wft' jf afSnf] sfuhsf] afs;df sfuhkq /fVg] ljlwnfO{ afs; kmfOn k|0ffnL elgG5 . o; k|0ffnLdf afs; ge?Gh]n sfuhkq
tyf dxTjk"0f{ ;fdu|L Psdfly csf]{ u/L /flvG5 . xfn klg l6gsf] afs; jf b/fhdf kmfOnx¿ ;]tf] sk8fn] kf]sf] kf/]/ /fVg] u/]sf] xfdL b]Vg
;S5f}F . o:tf kmfOnsf kf]sfx¿sf] aflx/k6l6 a]l/Psf] sf]/fsf] sk8fdf tL sfuhkqx¿ s'g cfly{s jif{sf x'g eGg] s'/f n]lvPsf] x'G5 . sltkodf
ljifo / ;DalGwt zfvf;d]t v'nfOPsf] x'G5 . vf;u/L k'/fgf cfly{s jif{sf sfuhkqnfO{ afs; jf b/fhsf] tNnf] efudf / gofF cfly{s jif{sf
sfuhkqx¿nfO{ j|md};Fu dflyNnf] efudf /flvG5 . o:tf afs; jf b/fhx¿ sfof{nosf] sfdsf] kl/df0f / zfvfcg';f/ cnu cnu jf Pp6};d]t
x'g ;S5g . ;fgf] jf yf]/} sfd sf/afxL x'g] sfof{nosf nflu Pp6} afs;df ljleGg lsl;dsf sfd sf/afxLsf kmfOnx¿ /fVg klg ;lsG5 . cnu
cnu afs; ePdf afs; jf b/fhsf] aflx/k6l6 g} s'g} zfvfsf] lgwf{l/t ljifosf] tf]lsPsf] cfly{s jif{b]lv o; cfly{s jif{;Ddsf] kmfOn egL
pNn]v ug{;d]t ;lsG5 . o;af6 5f]6f] ;dodf g} ;DalGwt vf]lhPsf] sfuhft kQf nufpg ;lhnf] x'G5, h:t} M sd{rf/L k|zf;g zfvf cfly{s
k|zf;g zfvf of]hgf tyf cg'udg zfvfsf nflu cnu cnu afs; jf Pp6} afs;sf] klg k|of]u ug{ ;lsG5 . v'nf ¿kdf ul/Psf] kmfOlnªeGbf
afs; kmfOlnª k|0ffnL a9L ;'/lIft / e/kbf{] dflgG5 .
This method of filing is used by households to preserve the documents related to land and building as well. Box filing

Advantages of box filing
Disadvantages of box filing
• It is simple and easy to understand. of] a'‰gsf] nfuL ;/n / ;lhnf] 5 .
• It is economical because one box is sufficient for filing the documents. of] ldTfJooL 5 lsgls sfuhftx¿ kmfOn
ug{sf nflu Pp6f afs; kof{Kt x'G5 .
• It is provides great of safety to the documents because the box always remains closed. sfuhftx¿sf] nflu
o;n] 7"nf] ;'/Iff k|bfg ub{5 lsgls afs; ;Fw} aGb /xG5 .
• It consumes less space as the box can be kept on a corner of the table or floor. afs;nfO{ 6]ansf] s'g} s'gfdf
/fVg ;lsg] ePsf]n] sd 7fpF vfG5 .
• It is not suitable for large mode of organization. of] 7"nf] df]8sf ;+u7gsf] nflu pko'Qm 5}g .
• It is unsuitable for large size valuable and permanent type of paper of] 7"nf] cfsf/sf], d"Nojfg / :yfoL k|sf/sf]
sfuh sf] nflu pko'Qm 5}g .
• Documents loosely due to which there is a greater chance of misplacement of documents. sfuhftx¿sf]
unt :yfgfGt/0f x'g] 7"nf] ;Defjgf .
• It is not appropriate to keep documents for long period time. Nffdf] ;do;Dd sfuhftx¿ /fVg cg'ko'Qm

Home Assignment
1. Introduce traditional filing system. Explain the difference between misil and box filing .
2. Define misil filing. Mention the advantages and disadvantages of misil filing.
3. Define box filing. Mention the advantages and disadvantages of box filing.

2.2.2. Modern system of filing -cfw'lgs kmfOlnª k|0ffnL_M
The traditional system of filing as discussed above are suitable only for the small
organizations that have a less number of documents to be filed. The traditional filing system
suffers from a number of drawbacks which make their use in the modern offices
impracticable. Modern filing systems are more scientific, systematic and easier to locate the
document when required.
k/Dk/fut kmfOlnª k|0ffnL s]jn sfuhft ;+Vof sd x'g] ;fgf] ;+u7gx¿sf nflu pko'Qm 5 . k/Dk/fut kmfOlnª
k|0ffnLsf] w]/} sdhf]/Lx? ePsf]n] cfw'lgs sfof{nox?df ltgLx¿sf] k|of]u cJofjxfl/s agfpF5 . cfw'lgs kmfOlnª
k|0ffnLx¿n] clws j}1flgs, Jojl:yt / sfuhftx¿ kQf nufpg ;lhnf] x'G5 . sfof{nosf] >f]t, ;'ljwf, 7fp‘ cflbnfO{
x]/L cfw'lgs kmfOlnª k|0ffnL ckgfpg ;lsG5 .

A. Flat / Horizontal Filing -w/ftn / ;dtn kmfOlnª ug]{ tl/sf _M
This is a system of filing in which the files and folders are kept horizontally making a pile. The documents
inside the files are kept chronologically in sleeping position. The documents are punched and tied with lace or
held using the metal clips. The face of the file states the details about the correspondent such as name, address,
telephone number, subject. The files are arranged horizontally on alphabetic order.
o; tl/sfdf lr7L tyf sfuhkqx¿ Psdfly csf]{ kg{] u/L t];f]{ jf ;dtn ¿kdf kmfOn, kmf]n8/ jf c¿ sG6]g/df /flvG5 . lr7Lkqx¿
ldltcg';f/ Pskl5 csf]{ x'g] u/L vK6ofP/ /flvPsf] x'G5 . ;fy} kmfOnx¿nfO{ kmf]n8/leq /fvL b/fh jf 3/f{x¿df Psdfly csf]{ kg{] u/L ;dtn
¿kdf /flvPsf] x'G5 . Pp6} kmf]n8/leq klg pxL ljifosf w]/} kmfOn /flvPsf x'G5g . kmfOnleq lr7Lkq /fVbf klGrª d]l;gn] Kjfn kf/L kmfOn
lkmtfsf] ;xf/fn] afFwL kqx¿ /fVg] sfo{ ul/G5 . sfuhkqx¿sf kmfOnx¿ x/]s JolSt jf ;+:yf jf ljifocg';f/ cnu cnu x'G5g h;nfO{ ldlt
cg';f/ ldnfP/ /flvPsf x'G5g . kmfOnsf] zLif{sx¿ eg] j0ff{g'j|md ;ªVofTds ljifofTds jf ef}uf]lns h'g;'s} cfwf/df klg /fVg ;lsG5 . o;
kmfOn tl/sf Jofj;flos ;ª3;+:yfx¿b]lv ;/sf/L sfof{nox¿df ;d]t k|of]udf NofOPsf] kfOG5 . o; ljlwdf cg'j|mdl0fsf;d]t /flvPsf] x'G5 .
This is a system of filing in which the files and folders are kept in flat position making a pile. Horizontal filing method

Advantages of Horizontal filing
• The system is easy to understand and implement. of] ljlw a'emg / k|of]udf Nofpg ;/n / kmfOnx¿ kQf nufpg;d]t ;lhnf] x'G5 .
• Requiring fewer filing equipment it is regarded as economical method. Pp6} kmfOn Soflag]6df w]/} kmf]N8/x¿ /fVg ;lsg] ePsfn] sd
vlr{nf] / nlrnf x'G5 .
• It requires less space as files are piled one upon another. o; ljlwn] :yfg ;d]t sd lnG5 .
• The documents remain intact as they are punched and tied. sfuhkqx¿ kmfOndf lkg u/L b/fh jf Soflag]6df /flvg] ePsfn] ;'/lIft
¿kdf /xG5g .
Disadvantages of Horizontal filing
• It is difficult to locate the required file due to their sleeping position. Psdfly csf]{ kmfOn vK6ofP/ /flvg] x'Fbf rflxPsf] kmfOn
lgsfNg sl7gfO x'G5 ;fy} kmfOn leqsf lr7Lkqx¿ klg lgsfNg sl7g x'G5 .
• It is more time consume as it requires punching, arranging, fastening, and opening the lace or clip
frequently. j|md ldnfP/ /fVg sl7g x'G5 . sd{rf/LnfO{ kq jf kmfOn kQf nufpg sl7g x'G5 , ;do al9 nfU5 .
• It is the less flexible system because the file cannot hold a large number of documents. 7'nf ;+:yf jf Joj;fosf
nflu of] ljlw a9L pkof]uL x'Fb}g . w]/} sfuhftx? Yfk36 ug{ sl7g x'G5 .
• It has the chance of disappearing the words and figures due to the punching of documents. sfuhftsf] klGr+Îsf]
sf/0fn] zAb / cf+s8fx¿ x/fpg ;S5 .
• It needs indexing to locate file kmfOn jf kq kQf nufpg cg'j|mdl0fsfsf] cfjZos k5{ .

B. Vertical filing -7f8f] jf nDa kmfOlnª ug]{ tl/sf_M
Vertical filing system allows the arrangement of files in
upright position in support of each other. In this system
papers are kept loosely inside the file. It is not necessary to
tie the papers inside the file The folders are kept inside a
drawer or cabinet having the lock system. Folders are usually
made of hard paper and aligned alphabetically, numerically,
geographically or subject-wise as per the need of
organization. It needs suitable guide card for easy
identification.
The way of arranging the files in upright position in support of
each other is called. Vertical filing method
o; ljlwdf sfuhkqx¿ ePsf] kmfOnnfO{ 7f8f] u/L
/flvPsf] x'G5 . o; ljlwnfO{ cGo ljlwx¿eGbf a9L
a}1flgs dflgG5 . o; ljlwdf ljleGg kmf]n8/x¿df
kmfOnnfO{ /flvPsf] x'G5 . kmf]n8/sf] aflx/L efudf
;DalGwt kmfOnsf ljifox¿sf] ;+lIfKt Joxf]/f;d]t
pNn]v ul/Psf] x'G5 . w]/} sfuhftx¿ x'g] 7'nf
Jofj;flos sDkgL jf sfof{nox¿df o; ljlwsf] k|of]u
ul/Psf] x'G5 . x/]s kmfOn jf kmf]n8/ 7f8f] ¿kdf
/flvg] x'Fbf kqx¿ jf kmfOn Roflkg] jf Rofltg] 8/ x'Fb}g
. o; ljlwdf kmfOn kmf]n8/ kmfOn Soflag]6 / lgb{]z
;"rLx¿sf] k|of]u ul/Psf] x'G5 . ;dtnLo ljlwsf
cK7of/fnfO{ ;dfwfg ug{ o; ljlwsf] ljsf; ul/Psf]
kfOG5 .

Advantages of vertical filing:
• The files can be easily located as they are kept vertically with guide card. kmf]N8/df aflx/k6l6 kmfOnsf ljifo zLif{s
pNn]v x'g] ePsfn] lgb]{zg sf8{sf] k|of]un] kmfOn kQf nufpg ;lhnf] x'G5 .
• The folders are away from unauthorized access as lock systems are used. rfla nufOg] ePsf]n] o; ljlwdf uf]kgLotf
sfod ug{ ;lsG5 .
• It is simple to add or remove the documents as they are kept loose inside the folder. kmf]N8/af6 kmfOnx¿ ;lhn}
lgsfNg / /fVg ;lsg] ePsfn] ;dosf] art x'G5 ;fy} of] ljlw a9L pkof]uL / j}1flgs 5 .
• It saves the letters or word from damage because it is not necessary to punch the documents. o; ljlwdf
sfuhftnfO{ kmfOlnª ubf{ k~r ug'{ gkg]{ ePsf]n] cIf/ jf zAb lau|b}g kmn:j?k lr7Lkq tyf kmfOnx¿ ;'/lIft tj/n] /fVg ;lsG5 .
Disadvantages of vertical filing:
• It is an expensive system since the documents are kept inside a lock system. kmfOn jf kmf]n8/x¿ 7f8f] ¿kdf /fVg
o;sf] se/ s8f x'g'kg]{ / rfla nufOg] k4lt ePsf]n] of] lalw dxFuf] x'G5 .
• Since the files are kept vertically more space is occupied. o; ljlwdf w]/} kmf]n8/x¿sf] k|of]u ug{'kg{] x'Fbf :yfg a9L lnG5 .
• It is not suitable to small organization. ;fgf] sf/f]af/ ug{] ;+:yf jf sfof{nosf nflu cg'ko'Qm x'G5 .
• The task of making guide cards is tedious and confusing. o:df ufO8 sf8{x¿ agfpg] sfd sl7g / e|fds x'G5 .

Difference / distinguish between horizontal and vertical filing system
Basis of difference Horizontal Filing Vertical Filing
Position of files The documents are kept horizontally thus
occupying less space.
The documents are kept upright thus
consuming more space.
Safety It does not cover the safety measures as it does
not have lock system.
It is very safe as it comprises of locking system
denying unauthorized access.
Cost It is cheaper as it does not demand special filing
equipment.
It is relatively expensive system as it requires
additional filing devices.
Time It requires more time to locate a particular file. It is a faster method as locating files is made
easier by guide cards.
Suitability It is appropriate for small offices where there
are fewer and less important documents.
It is appropriate at larger organizations where
there is large no. of files and their safety is of
prime concern.

Home Assignment
1. Introduce modern filing system. State the differences between horizontal and
vertical filing system.
2. What is horizontal / flat filing system ? Mention its advantages and
disadvantages.
3. What is vertical filing system ? Mention its advantages and disadvantages.

2.3: Methods / Classification of filing -kmfOlnª ljlwx? tyf alu{s/0f_M
One of the important objective of filing is to provide the necessary documents as and
when they are needed. To serve this objective, it is necessary to classify the files in
various ways and store the documents accordingly. Filing methods depends upon the
size, nature and volume of the documents of office. Some of the following methods
which are commonly used in Nepal are described as follows:
kmfOlnª ug{'sf] p2]Zo sfuhkq tyf clen]vx¿nfO{ k|df0f tyf ;Gbe{ ;fdu|Lsf ¿kdf pkof]u ug{ tyf To;
;DaGwL sfdnfO{ lg/Gt/tf lbO{ k"/f ug{ vf]h]sf a]nfdf tTsfn kfOg] u/L s'g} JolSt jf ;ª3;+:yf jf lgsfosf
vf; sfd s'/f;Fu ;DalGwt ;a} sfuhkqx¿nfO{ Pslqt u/L Ps} :yfgdf ;ªu|x ug{' klg xf] . ;fy} pkof]udf
tTsfn gcfpg] sfuhkqx¿nfO{ ;'/lIft :yfgdf Jojl:yt tj/n] /fVg] sfo{sf nflu klg kmfOlnª h?/L x'G5 .
Jojl:yt tj/n] kmfOlnª ug{] lglZrt ljlwx¿ 5g . s]xL dxTjk"0f{ kmfOlnª ljlwx¿ / ltgsf] kmfObf a]kmfObfsf
;DaGwdf tn pNn]v ul/Psf] 5 M

2.3.1 Alphabetical method of filing -j0ff{g'qmd kmfOlnª ljlw_M
Alphabetical filing method arranges the documents stored in
drawers and cabinets according to the initial alphabets of the
name of person and institution. Alphabetical arrangement can
be made on the basis of English (A, B.. or a, b, c,..) or
Devanagari scripts (Ka, Kha,..). It is very helpful for the
quick location of required documents. In order to find out
files easily from among many, a number of guide card are
also prepared and kept in the drawer such as primary guide,
individual folder, special guide, miscellaneous guide etc. It is self indexing filing method.
j0f{dfnfsf] cIf/sf] j|md;Fu} kmfOnx¿nfO{ gfds/0f u/L h'g j0f{dfnfdf h'g cIf/ klxnf cfpF5 ;f]xLcg';f/ kmfOnsf] j|md ldnfP/ /flvg]
ljlwnfO{ j0ff{g'j|md ljlw elgG5 . of] ljlwdf b]jgfu/L lnlkdf c cf O O{ b]lv kmfOnsf] j|md ;'? u/L 1 ;Ddsf] j|mddf ldnfP/ /flvG5 .
;fy} cªu|]hL j0f{fg'j|mdcg';f/ A af6 ;'? u/L Z ;Ddsf] j|md lbO{ ;f]xL cg'¿k x/]s kmfOnsf] j|md ldnfP/ /fVg] sfd ul/G5 .
o; ljlwdf sd{rf/Lx¿sf] JolStut kmfOn, s'g} JolSt jf ;ª3;+:yfsf] kmfOnx¿nfO{ JolSt jf ;+:yfsf] gfdsf] klxnf] cIf/cg';f/
kmfOlnª ul/G5 . o:tf] ljlwdf ;ªs]t sf8{sf] Joj:yf ul/Psf] x'G5 . s'g Soflag]6 jf b/fhdf s'g j0f{dfnfb]lv s'g j0f{dfnf;Ddsf
kmfOnx¿ 5g jf Pp6} j0f{dfnfsf w]/} kmfOnx¿ ePdf ;f] cIf/sf slt gDa/b]lv slt gDa/;Ddsf kmfOnx¿ 5g egL pNn]v ul/Psf]
gfd sf8{ ;d]tsf] k|of]u ul/Psf] x'G5 . h:t} M /dfb]jL /fO{ / /fdk|;fb zdf{ b'j}sf] gfdsf] klxnf] cIf/ / af6 ;'? x'g] x'Fbf / sf]
j0ff{g'j|mdleq klg /dfb]jL /fO{nfO{ ! tyf /fdk|;fb zdf{nfO{ @ egL kmfOnsf] gDa/ sfod u/L kmfOlnª ul/G5 . Pjd /Ltn] afx|v/L jf
j0ff{g'j|mdsf cfwf/df / af6 cfpg] gfdx¿nfO{ j|md;ªVof lgwf{/0f u/L kmfOlnª ul/G5 .
The way of arranging files and folders in the drawers or cabinets according to the orders of the names of the
persons and organizations. Alphabetic filing

Advantages of alphabetical filing method:
• Simple and easy method to use and implement. of] ljlw a'emg ;/n / k|of]udf Nofpg ;lhnf] x'G5 .
• It is economical system as there is no requirement of separate index to retrieve the files. sd
vlr{nf], of] ljlw cfkm}Fdf j|mdcg';f/ x'g] ePsfn] cnUu} cg'j|mdl0fsf tof/ ug{' kb{}g .
• It removes the complexity of dealing with numbers to the clerks. gDa/ ghfGg] Sns{ nfO{ ;lhnf] .
• It is flexible and appropriate for every kind of organizations. ;a} k|sf/sf ;+u7sf] nflu pko'Qm /
nlrnf] 5 .
Disadvantages of alphabetical filing method:
• It will create confusion when files of two people with same names are to be arranged or
located. p:t} gfd ePsf JolSt jf ;+:yfsf] Pp6} j0ff{g'j|md ePdf kmfOlnª ug{ sl7gfO x'G5 .
• Confidentiality cannot be ensured as all files are named. gfdsf] unt tj/n] pNn]v eof] jf cIf/ unt
n]lvof] eg] ;d:of cfpg ;S5 .
• Lack of secrecy of] ljlw hf];'s}n] klg ;lhn} a'emg ;Sg] ePsfn] kmfOnsf] uf]kgLotf sd /xG5 .
• Unsuitable for the organization where numbers are more important than names due to the
nature of operation. Gffd eGbf ;+Vof al9 dxTj x'g] ;+u7gsf] nflu cg'ko'Qm .

2.3.2. Numeric method of filing -;ªVofTds kmfOlnª ljlw_M
The system of filing in which the files of persons or institutions are managed
in drawer or cabinet according to numerical order is called numeric filing. The
folders are divided into various groups like 1 to 40, 41 to 80 and so on using
guide cards. Also a separate index is required where a separate card is
assigned for each file. It contains the detail info about name, address, phone
number et cetera about person or organization. It is followed by institutions
with large number of files like banks and libraries.
o; k4ltdf ;DalGwt JolSt jf ;ª3;+:yfsf] gfd kmfOndf gn]vL kmfOnx¿nfO{ !, @, #, $ u/L
j|md;ªVof lbO{ /flvPsf] x'G5 . oxL j|md;ªVofcg';f/ kmfOnx¿sf] j|md ldnfP/ /flvG5 . b/fh jf kmfOn
Soflag]6df olt ;ªVofb]lv olt;Dd egL gDa/sf cfwf/df kmfOnx¿nfO{ ;d"x ljefhg u/L j|md ldnfP/ /fVg'k5{ .
o; ljlwdf s'g gDa/sf] kmfOn s;sf] xf] egL kQf nufpg cnUu} ;"rL sf8{sf] k|of]u ul/Psf] x'G5 . o; ljlwaf6
ul/Psf] kmfOlnªdf uf]Kotf sfod ug{ ;lhnf] x'G5 .
Under this method, the file of each individual or organization is assigned a number instead of
name. Numeric filing method

Advantages of numeric filing:
• The method allows high level of secrecy as files are arranges according to number. of] ljlw a9L ljZj;gLo x'G5 .
o;df kmfOn x/fpg] ;Defjgf sd x'G5 .
• The method enables efficient to arrange and quick location of files as and when required. kmfOnsf] j|md ldnfpg
;lhnf] x'G5. gofF kmfOnx¿nfO{ j|mdzM kl5sf gDa/x¿ pNn]v u/L j|md /fVg ;lsg] x'G5 / kmfOnsf] :yfg t'?Gt kQf nfU5 .
• The system is appropriate for organization with huge volumes of data. kmfOnsf] ;ªVof w]/} x'g] jf 7'nf] kl/df0fdf
hg;Dks{df /xL sfd ug{'kg{] / a9L uf]Kotf sfod ug{'kg{] sfof{nosf nflu of] ljlw pko'St x'G5 .
• It is more flexible method because unlimited ground for the addition of new file. of] ljlw a9L nlrnf] x'G5 . 7'nf]
;ªVofsf kmfOnx¿nfO{ ;d]t ;d]6L kmfOlnª ug{ ;Dej x'G5 .
Disadvantages of numeric filing:
• It is expensive system as it requires separate index and cabinet. o; ljlwsf nflu s'g gDa/ s;sf] xf] egL kQf nufpg
cnUu} ;"rLsf] h?/t k5{ h'g vlr{nf] / a9L ;do nfUg] x'G5 .
• Since the method is quite technical implementation and application may be difficult. o; ljlwdf kmfOndf gDa/
lbg / /fVg ;lhnf] ePtf klg s'g kmfOn sf];Fu ;DalGwt xf] egL JolSt jf ;+:yfsf] gfd jf ljifo ;Demg sl7g x'G5 . kmfOn :d/0fdf
/fVg ;lsFb}g .
• It is not suitable for small organization dealing with few files. o;af6 yf]/} ;dodf w]/} sfd ug{'kg{] sd hgzlSt ePsf]
sfof{nodf sfo{;Dkfbgdf l9nfO x'G5 .
• It is not suitable for the organization where names are more important than numbers. ;+Vof eGbf Gffd al9 dxTj
x'g] ;+u7gsf] nflu of] ljlw cg'ko'Qm 5 .

Home Assignment
1. What do you mean by alphabetical filing method? Mention its advantages and
disadvantages.
2. What is numeric filing method? Mention its advantages and disadvantages.

2.3.3. Subjective method of filing -laifofTds kmfOlnª ljlw_M
The system of filing in which the files are created according to the subjects but
arranged either alphabetically or numerically is called subject filing method. If
a particular subject contains a large number of files, it can be further sub
divided. For instance, if file related to assets contains large number of
documents, it can be further divided into fixed or current assets for our
convenience.
sfof{nodf k|fKt x'g] sfuhkqx¿nfO{ ltgsf] ljifosf cfwf/df kmfOn v8f u/L /fVg] sfo{nfO{ ljifout kmfOlnª elgG5 . ljifoj:t'sf]
dxTjsf cfwf/df o; lsl;dsf] kmfOlnª ul/G5 . o:tf ljifox¿df of]hgf th{'df ;DaGwL ljifo, cg'udg ;DaGwL ljifo, vl/b ;DaGwL
ljifo, ;ª3 ;+:yf btf{ ;DaGwL ljifo, cg'dlt k|bfg ;DaGwL ljifo, pTkfbg vl/b jf laj|mL ljt/0f ;DaGwL ljifo tflnd ;~rfng jf
Ifdtf clej[l4 ;DaGwL ljifo Joj;fo k|jw{g ;DaGwL ljifo x'g ;S5g . ;fy} d"n ljifocGtu{t ;xfos ljifo /fvL kmfOlnª ug{;d]t
;lsG5, h:t} M vl/b ljifocGtu{t sRrf kbfy{ OGwg /;fog, ljleGg pks/0f tyf d]l;g/L, cflbsf cnu cnu kmfOn x'g ;S5g . tflnd
;~rfng ug{] ;+:yfsf x/]s tflnd sfo{j|mdsf ljifocg';f/ cnu cnu kmfOn x'g ;S5g . ljBfnon] jflif{s ¿kdf ;~rfng ug{] cnu
cun ljifosf sfo{j|mdsf cnu cnu kmfOnx¿ x'g ;S5g . of] ljlw k|foM ;a}h;f] ;ª3;+:yf sDkgL jf sfof{nosf nflu pkof]uL ljlw xf]
. o; ljlwsf] ;d]t ljleGg lgsfodf k|of]u eO/x]sf] kfOG5 .
The way of arranging the files of persons or organizations according to the subjects. Subject filing
method.

Advantages of subject filing:
• It is a simple & flexible method so addition and reduction of files. of] kmfOlnª ljlwdf ;Gbe{ lng, ;Demg,
a'emg / k|of]udf Nofpg ;lhnf] / nlrnf] x'G5 .
• Large number of files can be categorically sub divided into small factions. Pp6} kmfOndf ;f] ljifosf ;Dk"0f{
kq tyf sfuhftx¿ /xg] x'Fbf PsLs[t / k"0f{ clen]v /fVg ;Dej x'G5 .
• It is appropriate for organization with higher priority to subjects rather than names and numbers. Gffd
/ ;+Vof eGbf laifo al9 dxTj x'g] ;+u7gsf] nflu of] ljlw pko'Qm x'G5 .
• The guide card enables retrieval of files in quick and convenient way. vf; ljifosf] kmfOn vf; zfvf jf
sd{rf/L;Fu /xg] x'Fbf kmfOn vf]Hg ;lhnf] x'G5 .
Disadvantages of subject filing:
• Division of files on the basis of subject is strenuous. ljleGg ljifosf w]/} sfuhkqx¿ ePdf of] ljlw pkof]uL x'Fb}g .
• Separate index and guide cards elevate the cost of filing. o;df 5'66} cg'qmdl0fsf jf ufO{8 sf8{ cfjZos kg]{
ePsf]n] vlr{nf] x'G5 .
• Lack of secrecy because the name of file is mentioned in the face. o; ljlwdf vf; ljifosf ;a} sfuhftx¿
Pp6} kmfOndf /xg] x'Fbf uf]kgLotf sd x'G5 .
• It is very difficult to maintain confidentiality. kqsf] ljifo c:ki6 ePdf kmfOlnª ug{ sl7gfO x'G5 .
o;df 5'66} cg'qmdl0fsf jf ufO{8 sf8{ cfjZos kg]{ ePsf]n] vlr{nf] x'G5 .

2.3.4. Geographical method of filing -ef}uf]lns kmfOlnª ljlw_M
The way of arranging the files of persons or organizations according to the
names of location or place in a drawer or cabinet on the basis of
geographical region is called geographic filing method. Under this method,
files are arranged on the basis of ward, town, district, province, country etc
in a particular region can be arranged alphabetically. All the documents
related to a particular location are kept in the file assigned to it. It is suitable
for those government organizations that function location wise.
kmfOnx¿nfO{ ef}uf]lns :yfg jf 7fpFsf cfwf/df j|md ldnfP/ /fVg] ljlwnfO{ ef}uf]lns kmfOlnª elgG5 . o:tf] ljlwdf sfof{no jf
;ª3;+:yfn] k|b]zsf] gfdsf cfwf/df jf ljsf; If]q, c~rn jf lhNnfsf cfwf/df kmfOlnª u5{g .
ef}uf]lns kmfOlnª ljlwcg';f/ ul/Psf] kmfOlnªnfO{ klg yk j0ff{g'j|md jf gDa/ lbO{ ;"rL /fvL kmfOlnª ug{ ;lsG5 . Pp6} lhNnfdf
PseGbf a9L zfvf jf k|zfvfx¿ ePdf lhNnfg';f/ kmfOlnª u/L k'gM j0ff{g'j|md jf ;ªVofTds ljlw cjnDag u/L kmfOlnª ug{'k5{ .
To:t} j0f{fg'j|md jf ;ªVofTds kmfOlnªcg';f/ /flvPsf kmfOnx¿nfO{ ;d]t ef}uf]lns kmfOlnª ljlwcg';f/ ;d]t juL{s/0f u/L /fVg
;lsG5, h:t} M k"jf{~rn ljsf; If]qsf cb]lv 1;Ddsf kmfOnx¿ jf ! b]lv !))) gDa/;Ddsf kmfOnx¿ cflb .
The way of arranging the files of persons or organizations according to the names of location or
place. Geographic filing method

Advantages of geographical filing:
• It is simple to understand kmfOlnª ug{ / a'emg tyf k|of]u ug{ ;lhnf] x'G5 .
• Easy location of data is possible. If]q jf lhNnf tyf 7fpFeGbf ;fy kmfOn sxfF 5 egL kQf nufpg / vf]Hg ;lhnf] x'G5 .
• Performance of a particular region can be ascertained by analyzing appropriate files. Pp6} gfd ePsf
kmfOnx¿ ePtf klg ef}uf]lns ljefhgsf cfwf/df ltgnfO{ 5'6ofO{ /fVg ;Dej x'G5 .
• It is appropriate for organizations that maintain their file on basis of different locations. laleGg If]qsf 7'nf]
;ªVofsf kmfOnx? x'g] ;+u7gsf] nflu a9L pko'Qm 5 .
• The files can be arranged either numerically or alphabetically as per the organization’s convenience.
;+u7gsf] cfjZoQmf cg';f/ o;nfO{ klg a0ff{g'qmd tyf ;+VofTdssf] cfwf/df kmfOlnª ug{ ;lsG5 .
Disadvantages of geographical filing:
• Lack of secrecy due to the name of place and persons are written in this file. o; ljlwdf uf]kgLotf sd x'G5 .
• Difficult to arrange the file without having the knowledge of places. kmfOlnªdf ;+nUg sd{rf/LnfO{ kmfOnx¿sf]
j|md ldnfP/ /fVg ef}uf]lns :yfgx¿sf] ;DaGwdf /fd|f] 1fg gePdf kmfOlnª ug{ sl7g x'G5 .
• It is time consuming and expensive method. of] ljlw h8fgdf vlr{nf] / kmfOn vf]Hg ;do nfU5 .
• Files can be highly concentrated on particular region while some regions may have no files under them.
of] ljlw If]qdf dfq al9 s]lGb|t 5 .

Home Assignment
1. What is subjective filing method. Mention its advantages and
disadvantages.
2. What is geographical filing method. Mention its advantages and
disadvantages.

2.4.1. Meaning of Indexing -cg'qmdl0fsfsf] cy{_
Indexing may be defined as the process of development of an
indicator or guide for locating the files and documents. It is an
essential tool for proper and efficient office management. Basic
example of indexing is the content guide given in the initial pages of
your books. It is the sign, symbol or guide for the location and quick
identification of documents in a filing system of any kind of office.
And it helps in a systematic arrangement of documents in a file.
cg'j|mdl0fsf eGg] zAb cg'j|md tyf cg'j|md0faf6 cfPsf] xf] . cg'j|mdsf] cy{ s'g} j|mdsf] cg';/0f ug{] jf l;nl;nfa4 ¿kdf j|md ldnfP/
/fVg] eGg] x'G5 . cg'j|md0f eg]sf] j|md jf l;nl;nfa4 ¿kn] Jojl:yt u/L /flvg] sfo{nfO{ hgfpF5 . o; ;Gbe{df cg'j|mdl0fsfsf] cy{
sfof{nodf /x]sf ljleGg sfuhft tyf lr7Lkqx¿, ldl;n tyf kmfOnx¿ sxfF 5g egL l56f] tyf ;lhnf] ¿kdf kQf nufpg tof/
ul/Psf] gfd, ljifo / ;ªVofsf] ;ªs]t j|mdfg';f/ pNn]v ePsf] ;ªlIfKt ljj/0f jf ;"rL xf] .
g]kfnL a[xt zAbsf]zdf cg'j|mdl0fsf eGgfn] j0f{ jf dfqfsf] j|mdcg';f/ tof/ ul/Psf] u|Gy jf s[lt cflbsf] ;"rL eGg] a'lemG5 . k|foM
u|Gysf cGTodf lbOg] s'g} u|Gydf k/]sf ljifo, k|;ªu, d'Vo zAb, cflbsf] j0ff{g'j|mlds ;"rLnfO{ klg cg'j|mdl0fsf elGg5 . u|Gysf
k|f/Dedf lbOg] k|d'v ljifo jf zLif{s pkzLif{ssf] cg'j|md jf l;nl;nf hgfpg] ;"rL klg cg'j|mdl0fsf g} xf] . o; k|sf/ cg'j|mdl0fsf sf]
cy{ gfd cyjf ljifox¿sf] ;"rL, cflb j0ff{g'j|mdcg';f/ Jojl:yt tj/n] tof/ u/L /fVg] sfo{ egL pNn]v ePsf] kfOG5 . o;sf] ;fdfGo
cy{ ;ªs]t ug{' jf dfu{lgb{]z ug{' xf] . cg'j|mdl0fsf k':ts jf sf8{sf ¿kdf /flvPsf] x'G5 .
The indicator or guide to locate a particular file or document. Indexing

2.4.2. Importance / Advantages / Objective of Indexing -cg'qmdl0fsfsf] dxTj_
• Indexing helps in preservation of documents in efficient and organized manner. cg'qmdl0fsfn]
sfuhftx¿sf] s'zn / ;+ul7t ¿kdf ;+/If0f ug{ d2t ub{5.
• It helps in prompt retrieval of files as and when required. o;n] kmfOnx¿sf] vfh]sf] a]nfdf t'?Gt k'g k|flKtdf
d2t ub{5 .
• Indexing helps in cross reference of files thus facilitating in the smooth official jobs. sfof{nosf]
cflwsfl/s sfdx¿sf] nflu cg'qmdl0fsfn] kmfOnx¿sf] qm; ;Gbe{df d2t ub{5
• Indexing is of paramount importance for maintaining confidentiality. uf]kgLotf sfod ug{ cg'qmdl0fsf
;jf]{kl/ dxTj 5 .
• Proper execution of indexing reduces cost as it saves labor and time. cg'qmdl0fsfsf] plrt sfof{Gjogn]
nfut sd ub{5 ;fy} o;n] >d / ;do art klg ub{5 .

Home Assignment
1. What is Indexing? How is it support in filing. Explain its importance and its
advantages.
2. lj|mofsnfkM
;fyLx¿lar kmfOlnª ljlwx¿ / kmfOn /fVg] tl/sflar s] km/s 5, 5nkmn ug{'xf]; .

Grade 10 accountancy filing & indexing.pptx

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