con. iJept. Kcon . TV flit! I A Indexing and Filing A Manual of Standard Practice By E. R. HUDDERS Certified Public Accountant; Member, The American Institute of Accountants, The National Association of Cost Accountants, The Society of Industrial Engineers, The American Statistical Association (Seventh Printing) NEW YORK THE RONALD PRESS COMPANY 1920 COPYRIGHT 1916 BY THE RONALD PRESS COMPANY ' -'-- . Preface In presenting this volume it seems desirable that a brief sketch be given covering the development in the field of indexing and filing. Less than two generations ago the business man handled all of his correspondence from the opening of a communica- tion to its filing, and the man who had sufficient correspond- ence to require the services of an amanuensis was the excep- tion rather than the rule. The number of papers handled was so limited that the filing question was a more or less negligible one, the usual procedure being to jab the paper on a stick or spindle file, or else stow it away in the drawer of a counter or cupboard. Since then the growth of the country, changes in conditions and new inventions have made it possible to transact business in hours and even in minutes that formerly required days, weeks, or months, and with this growth has come an enormous increase in the volume of papers to .be handled. To meet the demand for better filing equipment that naturally arose with this increased volume of paper, the first systematic filing device was developed the box file. This consisted of a box, its cover opening like a book, with twenty-five or twenty-six pages or pieces of manila paper, tabbed with the letters of the alphabet and fastened into the box at one' side, the papers being filed between these sheets. The box file was followed by the flat file, which was a de- velopment of the box file in more permanent form, the paste- board box being replaced by a wooden drawer. The internal arrangement of the index sheets, however, remained the same with the exception that, with the increased volume of mate- rial to be handled, it was found advisable to make a finer subdivision of the alphabet, splitting it up into several draw- 440102 iv PREFACE ers, each containing a portion of the alphabetic divisions in sequence. At this time the card index had been in use a number of years in public and private libraries and to a limited extent in commercial organizations, but it was as late as 1890 be- fore any attempt was made to introduce the vertical filing of papers. Even then the organizations that looked upon the filing question as anything more than a necessary evil, to be handled as cheaply as possible, were exceptions, and the pioneers in the filing equipment field found educational work one of the important features of their business. During the ten years following 1890, the use of the card index developed much faster than that of the vertical file, having had the earlier start, and the twentieth century had arrived before the vertical file had made any appreciable headway, and in a great many instances where the vertical file was installed the organization still retained copies of its outgoing mail in bound tissue copy books, filing only the incoming mail in the files. However, with the increased use of carbon paper as a means of duplication, together with the invention of a machine that made it possible to obtain loose tissue duplicates, the copies of outgoing letters have been gradually merged into the files with the incoming letters until the practice has become almost universal. As already indicated, one of the stumbling blocks to ad- vancement has been the lack of importance attached to the indexing and filing question, evidenced in many instances by the relegation of the work to the office boy a personage whose position in an office is likely to have more occupants in a given time than any other in the organization. Numerous dissertations have been written on the office boy and a composite of such writings might not show him up any worse or better than the average employee. The fact stands, however, that he has seldom had the requisite expe- rience to permit him to attach sufficient importance to the necessity of careful copying of the outgoing mail (if a copy book is in use), the proper indexing of same, and the correct PREFACE v filing of incoming mail. Still worse, every time an office boy leaves the organization, which is not infrequently, it means that a new boy must be broken in to the work of indexing and filing. With the realization of these drawbacks to the utilization of the office boy as a filing clerk, came the shifting of the indexing, and subsequently the filing, to a stenographer or clerk. In instances where the stenographers or clerks had the time to handle this work in addition to their regular work the change worked out satisfactorily. In some instances, however, this work fell to the lot of an employee whose regu- lar duties left but little time for other work, with the conse- quent result that the indexing and filing was never up-to- date. Whenever this occurred it not only meant delays in finding papers but in some instances occasioned direct loss of business besides the time spent in hunting for the papers. There are perhaps individual cases where it may be ad- visable, owing to the confidential nature of the papers or to other conditions, to keep the filing in the hands of a stenog- rapher or secretary, but the number of concerns that have installed the file clerk as a permanent member of their staff is increasing constantly. This tendency is indicated by the fact that schools all over the country teaching commercial subjects are establishing courses in indexing and filing, and special schools are being established where these subjects are being taught exclusively. The general rules evolved and promulgated for the index- ing and filing of papers naturally followed more or less along the lines of library practice, which was the first to be worked out. This gave a fairly good basis for business practice, but its limitations, due not to the extent of the field of knowledge but to the fact that library practice involved only certain types of files and records, precluded the use of such rules in their entirety. In fact, the records of commercial organiza- tions differed so radically from those of the library that it was quickly found that only the basic rules or principles used in the library could be retained. This meant the establishment vi PREFACE of new rules to meet the conditions, some of them tried out as experiments and discarded, others adopted, though some of these apply only to individual organizations. This volume has been written with the idea of codifying the rules covering the indexing and filing of records such as would ordinarily be found in commercial organizations. Some of its chapters are applicable to the filing of profes- sional, semiprofessional and institutional records, but these cannot, on account of the limitations of space, be full, and it is the intention of the author to cover these more specifically in supplemental publications. It is to be expected that there will be differences of opinion as to some of the rules and statements set forth ; some of these are noted by exceptions following the text; others that are not noted may carry equal or greater weight. Omissions of this nature should not be taken as a declaration on the part of the author that such differences of opinion are negligible, the individual case under consideration being the governing factor. It must be kept in mind in the use of this work that no two organizations, even in the same line of business, can operate under exactly the same system, and modifications or amplifica- tions of the methods here described must be made as they are found necessary. Acknowledgment is due the various manufacturers of filing equipment and supplies for information furnished in con- nection with their equipment and for the loan of a number of the cuts used in illustrating this volume. The author is indebted to the Library Bureau and a num- ber of the representatives of its sales organization, for many facts and valuable suggestions as well as access to their in- formation files, making possible, in many instances, the use of concrete examples. The author also takes this opportunity of thanking Miss Helen M. Nellis for her many helpful suggestions and for her efficient work in reviewing the manuscript of this volume. If, in his presentation of the subject, the author has been PREFACE vji able to clear up some of the obscure points, and at the same time set forth the basic principles necessary to the establish- ment of a manual of standard practice instructions in this field, the purpose of the volume will have been accomplished. E. R. HUDDERS. New York City, December 6, 1915. CONTENTS PAGE CHAPTEK i. TERMINOLOGY AND DEFINITIONS .... 1 A glossary of the terms used in filing, with defini- tions and illustrations. CHAPTER II. INDEXES 23 Types of indexes. The bound index, loose-leaf index, card index, and visible index. Their values and limita- tions. CHAPTER III. RULES FOR WRITING INDEXES .... 27 Quality, weight, color, size, ink, rulings of cards. Indexing rules. Arrangement of names, titles, subjects, etc. Cross-indexing and cross-referencing. CHAPTER IV. RULES FOR FILING INDEX CARDS ... 38 Filing of names, titles, subjects, etc. Guides and their use. How to prepare guide copy. CHAPTER V. FILING OF PAPERS 56 Filing of carbon copies. Color of paper used for carbon copies. Collecting and sorting papers for the files. How they should be put in the files. Tickler or follow-up systems. Elimination of papers from the desks. CHAPTER VI. DIRECT ALPHABETIC FILING 67 Advantages and disadvantages. Where it can be used, its limitations. CHAPTER VII. ALPHABETIC-NUMERIC FILING .... 73 Development of a numeric sequence parallel to the divisions of the alphabet as a checking or locating fea- ture. The two-name system with the numeric check maintained or established by a chart, all papers being indexed from the chart. CHAPTER VIII. NUMERIC FILING 80 Its superiority to other forms of filing when it is properly maintained. Classes of records best handled under this system. Time necessary to index as a draw- back, where it is more than offset by other advantages gained. ix x CONTENTS PAGE CHAPTER IX. GEOGRAPHIC FILING 87 Arrangement of material. Where this method can be used advantageously. CHAPTER X. SUBJECT FILING .93 The small subject file alphabetically arranged. Adap- tations of the decimal notation to the subject file. The numeric system compared with other methods. CHAPTER XI. LOST PAPERS 100 Misfiling and its causes. Where to look for lost papers. How to reduce to a minimum. CHAPTER XII. TRANSFERRING 106 Transferring controlled to a large extent by the method of filing and peculiarities of the business. Va- rious methods. Destroying of papers; statutes of limi- tations a factor. Floor space question. CHAPTER XIII. CENTRAL FILING DEPARTMENT . . . 115 Its advantages and drawbacks. Routine necessary to handle. CHAPTER XIV. CLASSING AND GROUPING OP RECORDS . 121 Method of making surveys. Data required and pro- cedure to obtain same. Analysis of the data. Planning of the files. Size of the organization, number of depart- ments and their relation to the files. Need of stand- ardized terminology. Nature of the business and its methods of operation as factors. CHAPTER XV. NOTATION 130 Capacities and classes of work to which various forms and methods of notation are best adapted. Com- parison of various forms and methods of notation. CHAPTER XVI. INFORMATION AND DATA FILES . . . 136 The expansion of the subject files. Periodical and bound literature. Clippings and their care. The com- mercial library. CHAPTER XVII. CATALOG AND PAMPHLET FILING . .152 Alphabetic arrangement and its disadvantages. Nu- meric system with card index. Group numeric system. Filing equipment for catalogs and pamphlets. Shelving for catalogs. Standardizing catalog sizes. CHAPTER XVIII. PURCHASE RECORDS 161 Filing of requisitions, purchase orders, receiving records and purchase invoices. Quotation and auxiliary records. CONTENTS *i PAGE CHAPTER XIX. SALES RECORDS 166 Statistics for the sales manager. The essential records and how to file them. CHAPTER XX. CREDIT RECORDS 171 Piling of credit information. The credit index. Re- lation of the credit files to the general correspondence files. CHAPTER XXI. FILING OF SALES INVOICES 175 The bound day book. Loose-leaf binders. Alpha- betic filing. Numeric filing. Loose copies of individual invoices filed vertically. The accounting department as a factor in the method of filing this class of papers. CHAPTER XXII. FILING OF PURCHASE INVOICES . . . 178 Plan must conform to the accounting department's requirements. Group system. When advantageous to file with correspondence. Voucher system. Invoice register system. CHAPTER XXIII. CHECK AND VOUCHER FILING . . . 181 In the commercial office. In the bank. CHAPTER XXIV. FILING OF ELECTROTYPES AND CUTS . 184 Numbering and indexing of cuts. Record of origi- nals. Filing of cuts. Records of cuts taken out to be used. CHAPTER XXV. FILING EQUIPMENT 189 Filing cabinets. Types of filing systems and descrip- tion of them. Question of standard sizes. Glossary of filing supplies. CHAPTER XXVI. FILING IN LAWYERS' OFFICES . . . 215 Advantages of numeric filing. Indexing. Legal terms used in filing. Filing of papers. Use of letter backs, binder folders, case folders, and guides. Trans- ferring. Handling of miscellaneous correspondence. The diary. Day or service slips. The register. Hand- ling digests and opinions. Care of legal blanks. CHAPTER XXVII. ARCHITECTURAL FILING 227 Divisions of the files. Alphabetic filing. Specifica- tion classification. Numeric filing. Indexing. Hand- ling drawings and blue-prints. xii CONTENTS PAGE CHAPTER XXVIII. ARCHITECTURAL FILING (Continued) 242 Trade and general files alphabetically arranged. Nu- merically arranged. Indexing. Catalogs and price lists. Library. Classification of architectural plates, photo- graphs, and drawings. Receiving and delivery records. Collection of file papers. Transferring. CHAPTER XXIX. FILES OF AN ACCOUNTANT .... 258 Divisions of the files. Filing of papers. Alphabetic filing. Numeric filing. Indexing. Handling^of general correspondence. Information and data files. Classifica- tion of subjects. Tickler or follow-up files. Indexing and Filing CHAPTER I TERMINOLOGY AND DEFINITIONS 1. ALPHABETING. The final arrangement of a series of index cards, folders, or other material to be filed, in strictly alphabetic or dictionary arrangement. 2. CARD SYSTEM. A method of keeping track of facts, figures, names, or data of any sort by means of cards of uniform size, arranged on edge in a tray or drawer alpha- betically, numerically, geographically, or any other way that will best meet the requirements. 3. CATALOG. A list of books or articles contained in a collection recorded by title, subject, and author. 4. CATCHWORD. A method of indexing developed in library work, in which, from the title of the book or article, the word or words are selected which describe or appear to describe its subject. 5. CHECKING. The reading of cards or index sheets against original copy to see that same has been transcribed correctly in all details. This differs from proof-reading in that a proof-reader except when reading from copy reads and judges almost entirely by context, whereas checking means that all details of spelling, transcription of figures, etc., must be verified. 6. CLASSING. Sometimes termed GROUPING, is the act of arranging names, subjects, etc., in general divisions or 1 INDEXING AND FILING groups, each of which will be further divided or rearranged as required. 7. CROSS REFERENCE. The insertion of a card or sheet of paper in a file, setting forth that information regard- ing the title subject, or a ramification of it, will be found in such places as are designated on the card or sheet of paper. 8. In subject or information filing, the cross reference inserted in the folder is more satisfactory than carrying such references on the index card. 9. DICTIONARY ARRANGEMENT. The arrangement of sub- jects, names, etc., in absolute alphabetic sequence taking each word into consideration with the next word as to every letter the words contain, as in the dictionary. 10. The following list illustrates a series of names in this arrangement : Banks Bingham Brady Barr Black Brennan Baxter Blenheim Brinton Beck Block Brown Beggs Blythe Bryce Behrens Boston Budd Billings Boyd Byington 11. DIGEST. A memorandum setting forth in sufficient detail to avoid distortion or misstatement, the essential data as contained in a paragraph, chapter, or book in relation to a certain phase of a given subject. 12. This term is used more frequently in connection with subject or information and data files, being applied in most instances to the analysis of a statement in tangible form (print or otherwise) that can be referred to if necessary. 13. DIRECTORY ARRANGEMENT. This arrangement is equiv- alent to the dictionary arrangement, the distinction being made that the latter would apply to single words, names, TERMINOLOGY AND DEFINITIONS 3 or subjects, while the term "directory arrangement" would apply to lists of names (surnames, given names, and initials, or firm names, as found in street and classified directories) arranged according to accepted rules; e.g.: Banks, Arthur D. Barr, David Banks, Benjamin F. Barr Dry-Goods Co. Banks, C. S. Barr, Ernest L. Banks, Charles Barr, Francis T. Barr, Allan S. Barr Furniture Co. Barr, Arthur F. 14. DRAFT COPY. The original or rough copy used to create a classification, index, or file. 15. FILE, Box. One of the earliest forms of filing, using a heavy cardboard box which usually opened from the side, like a book. This contained an index consisting of twenty- five or twenty-six sheets of manila paper, tabbed with the letters of the alphabet and fastened into the box at one side, the papers being filed between these sheets. 16. FILE, FLAT. A development of the box file due to increase in the volume of material to be filed, being a wooden drawer with tabbed sheets fastened in one side of the drawer as in the box file, but usually only containing a portion of the alphabet to a drawer, same being more closely subdivided. 17. PILE, VERTICAL. This, as its name implies, is so constructed as to allow papers, cards, or other materials to be filed on edge, either with or without the use of guides and folders. 1 8. These files vary in size according to the size of the records to be filed, the volume of material to be handled governing the number of file drawers or cabinets used. 19. FILING ABSTRACT METHOD. Each letter or paper received or sent is given a number in consecutive order, and 4 INDEXING AND FILING a synopsis of the letter or paper is written in a book register under the date and number of the letter. (Obsolete.) 20. FOLDERS. As used in vertical filing this is a sheet of paper or card stock (usually manila or fibre) folded over once, leaving three sides open, the fourth side (at the fold) becoming the bottom of the container. The front flap of the folder is usually a half inch lower than the back flap. 21. FOLDERS, STRAIGHT-EDGED. As the name implies, these folders have a straight-cut edge at top of both front and back flaps. 22. FOLDERS, TABBED. These folders have a projection or tab at the top of the back flap, on which is written the title, subject, or name applying to the contents of the folder. 23. FOLDERS, EXPANSION. Also known as ACCORDION- PLEATED FOLDERS, have additional folds at the bottom allow- ing for the filing of a greater volume of papers than would be possible in the regulation folder. 24. FOLDERS, BINDER. A folder made of heavy stock having a compression spring clip on the binding or fold side, or else a fastening device that will permit of papers being fastened into the folder either temporarily or permanently. 25. FOLLOW BLOCK. A movable partition, either metal TERMINOLOGY AND DEFINITIONS 5 or wood, placed or fastened in a card index or vertical file tray or drawer, adjustable so as to support the material in a vertical position. 26. GUIDES. A guide is a piece of paper, cardboard, pressboard, or metal having a projecting tab above the body size of the guide, the tab carrying a written or printed des- ignation for tne purpose of indicating the material filed behind the guide. 27. "When guides are used with the tabs or projections in different positions, each position succeeding the previous one from left to right in a given number of positions, the arrangement is designated by the term "staggered positions/' \_ X \ n. \ Fifth Cut Guides __^* - staggered \- positions \ \ Third Cut Guides - staggered positions \ 28. The tab positions of guides are determined by the number of times the width of the projection will divide into the width of the guide card. Third-cut guides will give three positions of tab; fifth-cut guides, five positions, etc. 29. Check-sorter or rod projection on a guide is the por- tion of the guide extending below the body size of the guide, eyeleted to permit of a rod being run through the eyelets of all the guides in a drawer so as to hold the guides in place. INDEXING AND FILING Sower portion of guide card showing ohecfc sorter projection o 30. Celluloided guides are the same as the guides described in 26, excepting that the tab projection and the adjacent portion of the body of the guide is covered, front and back, with transparent celluloid after the tab of the guide is printed, the celluloid being cemented to the guide stock. 31. This reinforces the guide at its weakest point so that it will outwear the plain guide three or four times over, and at the same time it prevents the soiling of the tab in handling. \ and area enclosed by dotted line covered with celluloid 32. Inset ceiluloided guides are provided with two shoul- ders of solid celluloid dovetailed into the guide projection New York Shaded portions represent celluloid insets Tab and area enclosed by dotted lines covered with celluloid TERMINOLOGY AND DEFINITIONS over which, the transparent celluloid covering is cemented, making the most durable guide of this type on the market. 33. Opaque celluloided guides are made up in the same manner as the regular celluloided guides, with the exception that opaque celluloid is used to provide a writing surface that will allow changing of the designation written on the tab. 34. Metal-tip guides are usually made with the body of pressboard stock, the metal tip or label holder being riveted to the top edge of the guide so as to permit of the insertion and removal of a label as desired. 800 O O 35. Another form of metal-tipped guide is made with a Shaded portions represent metal reinforcement 8 INDEXING AND FILING piece of metal riveted to the back of body of the guide and folded over the top edge of the tab projection, making it a metal reinforced guide rather than a metal-tipped guide. A slip bearing the title required is pasted on the tab of the guide, changes being made by pasting a new label over the old one. 36. Angle-top guides, when made with the body of card stock, have a celluloid projection riveted to the top edge in place of the regulation tab, so formed as to permit of the insertion of the designating label. It is then possible to read the title when looking directly down upon the cards. / RancL Co., ll'he \ ' O 37. A similar guide is made of all metal, the designating label being covered with a celluloid sheath, permitting the changing of the labels when desired. TERMINOLOGY AND DEFINITIONS 9 38. GUIDING. The insertion of guide cards at proper intervals so as to render a series of cards, folders, or other material accessible from the standpoint of quickest reference. 39. INDEX. "An index is an instrument of search for specific information irrespective of the form of literature embodying it."* 40. An index may be made up in various forms bound or loose-leaf books, cards, or paper slips filed the same as cards. 41. INDEX, BOOK. (1) An index in book form. (2) An index to the text of a book, usually included as a part of the book. 42. INDEX, "BuRR." A bound-book index, alphabetically arranged with indent-cut pages to indicate such alphabetic divisions; each page is printed with the first three or four letters of the names that would be entered on that page, starting with the top line and repeating the same designa- tion on succeeding lines as many times as experience has shown necessary. 43. In each instance the balance of the name or title is filled in with a pen. This form of index does not afford the same flexibility the card index does, as there is no way in which it can allow for additions in strict dictionary arrangement. 44. INDEX, CHART. In some instances, owing to the small number of names or items to be listed, they are arranged in some arbitrary order, alphabetic, geographic, topic, etc., on a card or sheet of paper which is kept in some convenient place for reference. (See also "Index, Visible Type," 52.) *New York State Library Bulletin No. 3, page 7. 10 INDEXING AND FILING 45. INDEX, PHONETIC. Where the vowel index brings to- gether names or subjects in which the first vowel is identical (see 53), the phonetic index brings together names sound- ing alike when pronounced, the spelling being different. 46. To illustrate one spelling of a certain name having a number of variations would be accepted as a standard, all the variations being filed as though spelled the accepted way. 47. In some instances the standards have included names having the prefixes, O ', Me, Mac, etc. : CONNOR NEIL REILLY Connors Neill Riley Conner O'Neill Rily O'Connor McNeil O'Reilly 48. The value of this form of index is evident principally in charity organization lists, where the applicant for relief spells the name a different way every time a call is made upon the organization for assistance. 49. Some insurance companies have adopted this method of filing the cards indexing policy-holders, on account of the variations in the spelling of common names. 50. Whenever this form of index is used, either as a basic method, or as an auxiliary written within some other type of index, it will be necessary to file a cross-index card under each variation referring to the accepted spelling. 51. In addition to this, a list should be maintained show- ing the accepted spelling as a heading, with the variations listed under it. 52. INDEX, VISIBLE TYPE. An arrangement of cards or slips in a metal frame, or series of frames, so that either all or a portion of every card or slip in the frame is visible, at the same time permitting the insertion of additional slips or cards in their proper sequence. TERMINOLOGY AND DEFINITIONS II "<==^ \ 100 Duncan Albert 82345 41 Lafayette Place 50 Duncan BenJ.F. 57264 432 W. 90th St. ICO Duncan James lira. 57391 641 PaliBsde Ave. YonJcers. N.Y. 200 Duncan Wm. J. 37185 328 Broadway \. rf 100 Dutton Chas.T.U. 94376 32 Vail St. Du bO Dutton U.& Co. 75823 738 Pourth Are. / \ X**"" ^^T . ______J *^ r Visible Index Frame. 12 INDEXING AND FILING 53. INDEX, VOWEL. An index which arranges the mate- rial, names, subjects, etc., primarily according to the first letter of the word and then according to the first vowel that follows, disregarding all intervening consonants. 54. Taking names starting with B as an illustration, we find a distribution reading: A E I U Banks Black Brady Barr Brennan Beck Blenheim Behrens Bingham Brinton Billings Brown Boston Block Boyd Buck Budd Byington Blythe Bryce 55. This method evidently originated in connection with the use of the bound index which allowed a page or two to each letter of the alphabet, and was .resorted to in order to ac- complish some further distribution than obtained by the first letter of the word. 56. An analysis of the illustration given in 54, and a comparison with the same names listed under dictionary arrangement in 10, will show the weak points of the vowel index, particularly as to its lack of arrangement, requiring the eye to run down the entire column to get a name that should be at the top of the list if properly arranged. 57. INDEXING. The tabulation of specific information on an index (book, card, or other form), indicating where mate- rial relating to the individual or subject can be found. 58. INDEXING, CROSS-. The insertion of an additional card or entry under another heading referring to the place in which material on the subject or related subjects can be found, citing the subject under which it has been indexed. 59. INDEXING, SUB-. The arrangement of subtitles on an index card or sheet showing the subdivisions of a file, TERMINOLOGY AND DEFINITIONS 13 all of these subtitles being cross-indexed as illustrated on page 36. 60. INVERSIONS. Transpositions of the words or names composing a subject, title, or name in order to emphasize the most important phase. This practice is almost univer- sally used in making up indexes containing names of persons. (See Chapter III, "Rules for Writing Indexes.") ORIGINAL ARRANGEMENT INVERTED Bar Iron Iron, bar Galvanized Iron Iron, galvanized Pig Iron Iron, pig Sheet Iron Iron, sheet 61. When inversions are made, the inverted terms should be arranged in alphabetic sequence whenever possible. 62. NOTATION. A method of representing subjects, their divisions, and ramifications, by signs, symbols, letters, nu- merals, or combinations of any two or more of them. 63. POINT MEASUREMENT. Paper and card stock is gauged as to thickness in points, a point being equivalent to one-thousandth of an inch. 64. Type is measured by points, a point in this case being equivalent to one seventy-second of an inch. 65. Ruling of paper is measured by points, a point being equivalent to one seventy-second of an inch, the same as type measurement. 66. PUNCHINGS. When rods are used in the trays in card-index position, the cards and guides must be punched to conform to the style of the rod used. INDEXING AND FILING 19 67. The centers of circular punches 1, 6, and 9 should be in the center of the card 1 centimeter or % of an inch from the bottom edge. o 68. Punches numbered 2, 3, 4, S, 10, 11, 12, and 15 No. 2 punch TERMINOLOGY AND DEFINITIONS 15 (also 7 A when used alone) are centered at the bottom edge of the card. 69. Number 5 punches occupy positions on the ends of the card, the bottom of the punch being about % of an inch from the bottom of the card. No . 5 punch 70. Number 7 and 7A punches are used together for off- set ledgers, and are placed as shown below, the 7 punch to the left and the 7A punch to the right, measuring the dis- tance from the nearest side, this measurement varying ac- cording to the size of the card or sheet. Exact distance from right edge of card (a) to punch must be specified 7A Exact distance from left edge of card (x) to punch must be specified 71. Number 13 and 7 A punches are used together, the 13 punch taking the place of number 7. 72. Punches numbered 14, 16, 17, 18, and 19 are loose-leaf- binder punches, their location depending upon the size and make of the binder used. l6 INDEXING AND FILING 73. READING. Verification that the material (cards, sheets, etc.) has been made up and filed in proper sequence, both from the standpoint of grouping, and the arrangement within the group. 74. REGISTER. A record (book, cards, or sheets) in which the subject matter (names, data, etc.) is entered in numeric or chronological order. It is comparable to the accession book or record used in libraries. 75. ROD. A piece of wire or rod, about Vs f an in diameter, used in card index trays to hold both cards and guides in place. 76. In vertical files for correspondence and other material, the rod sets below the level of the flooring of the drawer and only holds the guides in place by means of the check-sorter projection on each guide. A rod placed in the card-index position in a file for correspondence or similar material would mutilate the papers filed. 77. Besides the round rod described above, there are sev- eral types of special rods, requiring special punching of cards and guides, such as the drop fold, duplex, expansion, and crescent expansion. 78. Unless the file containing the cards is a reference file, such as the index in a public library, it is better practice to use no rods except in files where the rod is placed in the check-sorter position. 79. SIGNALS. A small metal clip having compression- spring jaws to grip the edge of the card or* sheet, a portion of each clip projecting above the top edge of the card when attached to it. 80. These are used to indicate a certain classification of the material, or that the subject matter on the card requires attention either immediately or at a certain date. TERMINOLOGY AND DEFINITIONS D GO (H HE 8 1. The method of using signals will differ according to the object to be accomplished, e.g. : (a) Classification can be accomplished by the use of dif- ferent-colored signals, a given color representing a certain group. I 2 3 4 S 6 78 9 10 1 1 12 13 14 IS 16 17 18 19 20 2 17723 24 25 26 27 28 29 30 31 City State Morristowix. Name 2 3 4- 5 6 78 9 10 II 12 13 14 15 16 17 18 19 20 2 1 7723 24 25 26 27 28 29 30 31 No. City State LflZ55 Newcastle (b) Divisions of such groups can be indicated by estab- lishing a fixed position for the signal to be placed. (c) Follow-up work can be handled by having the cards printed with the months of the year or the days of the month along the top edge, the signal being set to the day or month the card requires attention. INDEXING AND FILING 82. When signals or markers of any kind are used, a card should be inserted in the front of the tray containing the cards, indicating how such signals are used and what they signify, if such designation is not printed on each card. 83. SORTING TRAY. A receptacle fitted with guides or compartments so arranged as to serve for the sorting of the material to be filed according to the general divisions main- tained, alphabetic, numeric, geographic, or according to the contents of the file drawers. 84. TAB CARDS. A card having one or more immovable projections (part of the card) above the top edge of the card, such tabs being used to develop certain classifications independent of the arrangement in which the cards stand. 85. The use of the tab card varies with the nature of the record, some of its uses being : TERMINOLOGY AND DEFINITIONS ig (a) To indicate the month of expiration of life and fire insurance policies, magazine subscriptions, contracts, interest accruing on stocks, bonds, and mortgages. (b) To classify the names or subjects appearing on the cards so that the cards may be arranged alphabetically or otherwise, and still be available by selection of the tabs for a certain class. (c) In sales records to classify by lines of business, also to indicate prospective customers and follow-ups. 20 INDEXING AND FILING 86. TAB CARDS, SERRATED. Cards tabbed in the manner indicated in the illustration given below are known by this name. 87. These are used for listing of names or subjects under various classes applying to the one name or subject, the tabs that do not apply being cut off. 88. TAB AND SHOULDER CARD. This type of card is used for ledger cards, stock record cards, etc., where the cards receive heavy handling, the shoulder protecting the tab to some extent. Nanne No. DATE DEBIT V CKEDIT , AU/MHC.E 89. THROWING. The first or rough sorting of cards or other material to general divisions, alphabetic, numeric, geo- graphic, or other arrangement. From this rough arrange- ment they are reasserted into exact sequence. 90. TRANSFER Box PAMPHLET TYPE. This is a heavy TERMINOLOGY AND DEFINITIONS 21 cardboard box with a hinged top and side, in the larger sizes usually made with wood ends to give stability. 91. Pamphlet boxes should be used when the floor space is limited, as they can be put on shelving along the walls and partitions as high as may be desired. 92. TRANSFER Box SHOE Box TYPE. As its name im- plies, this is a box having the required dimensions as to height and width, fitted with a cover that can be lifted off. The objection to this style of box is the necessity of removing all boxes above the one to which access is desired. 93. TRANSFER DRAWER. A unit-built case of wood or steel, consisting of an outer shell and a drawer that fits into it. These are constructed so that they can be stacked one upon another and made into a rigid stack by bolting together. 22 INDEXING AND FILING 94. TYPING. The actual work of typewriting names, ad dresses, data, etc., on cards or sheets. CHAPTER II INDEXES 95. Indexes vary radically in form, arrangement, and size, depending upon the class of records they cover, the amount of subject matter to be recorded, how referred to, and the frequency of such reference. 96. In form, an index may be a bound or loose-leaf book, a series of cards or slips arranged in card index trays, or else in frames with a number of cards or slips visible at one time. 97. BOUND-BOOK INDEX. Following the principle of the index in printed volumes, the first development was the in- 24 INDEXING AND FILING sertion of ruled sheets with indent-cut pages or tab projec- tions for the divisions of the alphabet, these pages being bound permanently into the book such index covered. 98. This type of index is still used in tissue-copy letter books, bound ledgers, minute books, and other records of simi- lar character. 99. Owing to the necessity of turning constantly from the entry to be indexed to the index itself in order to make the record, the next step was to separate the index from the book containing the record. 100. The index was still retained in arbitrary bound form, with one or more pages to each letter of the alphabet, varying according to the number of entries it was anticipated would be required. 101. LOOSE-LEAF INDEXES. With the advent of loose-leaf books, two methods of indexing developed : 102. The first method, following the lines of the bound index, simply allowed expansion as far as the main divisions (usually letters of the alphabet) were concerned, affording no opportunity for insertions, except in a limited way, un- less the entire page was rewritten. 103. Such indexes usually contained only the names, sub- jects, or references, indicating by volume, page, or paragraph numbers where the data or material referred to could be found. 104. The second method filed the material itself in the exact arrangement of the index, inserting the pages con- taining the records between guide sheets that were either tabbed or indent-cut, and printed with alphabetic or other designations as desired. 105. This latter method is in use today in all styles of loose-leaf books, from the pocket memorandum book to the ledger. INDEXES 25 106. In common with the bound-book index, this permits of reference in rapid succession to as many names or items as appear on a given page. 107. CARD INDEX. The development of the card index showed such flexibility in the method that it superseded both bound and loose-leaf books in such fields as indexes to ledgers, minutes, correspondence files; also in direct records such as sales, purchase, and manufacturing data. 1 08. Such indexes were almost invariably made up in unit form, i.e., one name or subject to a card, the cards then being arranged in such sequence as might be desired. 109. This permits the addition of new items in their proper places without disturbing the sequence as established. With few exceptions the card index has proven the most satisfactory form of index. no. These exceptions are usually found to be instances where it is desired to consult by comparison a number of names or items of a given group without taking the time to turn from one card to another ; while the unit form permits the examination of only one card at a time unless removed from the tray and spread on a desk or table. in. VISIBLE INDEX. The effort to combine the flexibility of the card index with the visible page feature of the bound or loose-leaf index, resulted in the development of the visible form of index. (See illustrations under 52.) 112. This is made up of a series of one or more metal frames hinged or pivoted to a portable stand or attached to a wall bracket, permitting these frames to turn like the leaves of a book; or else with the frames arranged in the larger-size card index trays as multiple units in the same manner as cards. 113. These frames vary in height according to the num- ber of names or items, the width usually allowing for the writing of a line a little less than five inches long. 26 INDEXING AND FILING 114. The strip containing the name and address or other data is inserted in its proper sequence, each strip corre- sponding to an entry of one or more lines in the bound or loose-leaf types of index, or the subject matter on one card in the card index. 115. This method allows for the addition of new material and the removal of obsolete matter comparable with the card index, at the same time providing the one feature that commended the book form of index to a great many users. 116. It is not anticipated that the visible index in any of its forms will ever supersede the card index, as limitations present themselves the minute an effort is made to use it in connection with any record requiring the notation of various items from time to time, such as records of sales, pur- chases, etc. 117. The field in which the visible index will give the best service will be in lists of names and addresses, or mate- rials, required for quick reference, such as customers' lists in credit departments, telephone directories, standardized lists of materials, and similar records. CHAPTER III RULES FOR WRITING INDEXES 118. "Rules are needed for index making in order to obtain uniformity, but the mode of working must to a large extent be left to the indexer." (Wheatley.) 119. The process of establishing an index (alphabetic), no matter how small, necessitates a certain amount of labor being done to insure a satisfactory piece of work when completed. 120. The steps necessary to accomplish this may be de- scribed as follows : (a) Preparation of copy (b) Selection of stock to be used (c) Copying by hand or on typewriter (d) Checking for all points (e) Corrections (f) Throwing (g) Alphabeting (h) Reading (i) Guiding Cards for Indexing 121. Cards for indexing or record work should be selected for the particular use to which they are to be put, considering same from the standpoints of quality, color, size, weight, rul- ing, form, and permanency of the record. 122. QUALITY OF STOCK. This will depend upon the na- 27 28 INDEXING AND FILING ture of the record, its permanency, and how much handling the card will receive. 123. For records of permanent nature or those subject to constant handling, the best grade of linen card stock should be used. 124. For records of transient value a cheaper grade of card stock can be used, but it should be a solid stock and not an index bristol, which is usually a stock built up to a given thickness by a process of pasting sheets together and sub- jecting them to pressure. 125. For indexes to stencil lists where the impression is taken from the stencil on the card, a soft-finished card should be used as the hard-finished stock found satisfactory in hand- written records does not absorb the ink rapidly enough to prevent blurring of the record. 126. WEIGHT OR THICKNESS. This will depend upon the quality of the card used, it being possible to use a much lighter weight card in a good grade of stock than in the cheaper grades, thereby saving filing space. 127. The weight of the card used will also depend upon the way the cards are written. Using the standard makes of typewriters, satisfactory results can seldom be obtained with card stock over 7% thousandths of an inch thick. If the cards are written by hand or on one of the flat-bed typewriters, the thickness of the card need not be considered from this stand- point. 128. Whatever thickness is adopted at the start should be maintained throughout the entire record, as two thicknesses of cards in the same trays will materially decrease the effi- ciency in handling. 129. COLOR OF CARDS. In instances where the operating system is not dependent upon a definite color scheme to dis- tinguish classes of records, it is recommended that buff-col- RULES FOR WRITING INDEXES 29 ored cards be used, as there is less refraction of light from the buff than from the white cards. 130. When necessary to maintain a color scheme, prefer- ence should be given in the following order: buff, white, salmon, blue, green. 131. UNIFORMITY OP SIZE. This is absolutely essential, as any variation in size decreases the efficiency in handling. A low card between two higher ones is bridged by the fingers and lost. 132. STANDARDS OP SIZES. While the size of the card used is frequently governed by the number and volume of the items to be recorded, it should be constantly kept in mind that : (a) The increase in the size of the card decreases the speed with which the cards can be handled. (b) The manufacturers of cards have established certain standard sizes conforming to the sizes of cabinets on the market carried by various filing-equipment houses. Deviation from such sizes means special equipment and additional expense. 133. FORM OF INDEX CARD. The form of index card il- lustrated in this chapter for indexing purposes, may not prove satisfactory in every instance, but it has been found satisfactory in the average commercial organization and to a large extent in the technical and professional fields. 134. INKS. For handwritten cards a non-copy, fluid blue ink, turning black as it ages, will be found the most satis- factory. Coal black or aniline inks should not be used, as they tend to destroy the sizing of the paper causing the ink to spread and blur. 135. If colored inks are used for any reason, care should be taken to see that they are non-copying. 136. TYPEWRITTEN CARDS, When all or part of the record 30 INDEXING AND FILING is typewritten, a record ribbon, preferably black, should be used. A copying ribbon will blur and smudge, therefore should not be used for card work. 137. If cards are ruled, care should be taken to see that the ruling is 12 points (6 lines per inch) for single-space type- writing, or 24 points (3 lines per inch) for double-space typewriting. 138. Allowance should be made for the first line at the top of the card to be at least 24 points (approximately l /$ of an inch) from the top edge. 139. STANDARD RULINGS OP CARDS. Certain styles of rul- ings have been standardized by manufacturers and dealers in card index supplies, and are usually carried in stock. 140. These rulings are designated as follows: Mo, 1 Commercial Index No. 2 - Library (for handwritten cards) ^ N^^ ._ > . -^_^~-- ^^ No. 3 - Record or Globe ^ .. ^ ^-J *_-- RULES FOR WRITING INDEXES No* 4 - Correspondence Index No. 5 ? Library index (for typewritten cards) Indexing Rules 141. Do not abbreviate names, subjects, or otlier matter that might cause misfiling. 142. James and Joseph Miller are two different persons, but when abbreviated to Jas. or Jos. in handwritten records, one might be taken for the other. 143. NUMBERED INDEX CARDS. Whenever the regular nu- meric system is employed, numbered cards should be ob- tained from the manufacturer, as the consecutive numbering of cards before they are used affords less chance of error in assigning numbers to the files. 144. MAIN INDEX CARD. If the paper to be filed presents more than one title or subject, it should be indexed both ways. The first index card written would cover the most important title or phase of the subject, and is termed the main index card. (See first illustration, page 32.) 145. CROSS-INDEX CARD. Additional cards are written to enable anyone referring to the index to find papers pertain- INDEXING AND FILING Miller A Johnson 283 Proprie Dallas, Texas tors - The Emporium Emporium (The) Dallas, Texas See Miller & Johnson, Proprietors 283 ing to a certain name or subject that may be filed under some other heading. 146. In writing cross-index cards, the file number should be put below the horizontal title line, thus indicating that the material will be found in a file under another title. 147. When the word "See" is used in indexing, it indi- cates that the material relating to the subject title of the card, or preceding the word ' ' See, ' ' will be found under the title following ; e.g. : Clearing houses See Banking 148. The use of the words "See also" indicates that addi- tional material on the subject, or in relation to it, will be found under the headings or titles following these words ; e.g. : RULES FOR WRITING INDEXES 33 Insurance 10 Soe also Workmen's compensation Arrangement of Subject Matter on Index Cards 149. Names of firms, corporations, and institutions should be arranged as written. When the article "The" is a part of the title, it should be put at the end of the title in parentheses. Adams, Johnson & Carter Co. (The) Schenectady, N.T. 150. When the first name of a firm or corporation is the full name of an individual, the arrangement should be made considering first the name of the individual and then the second part of the firm name (either surname or descriptive). Graves, Robert A. & George B. Wilson 110 Mitchell, Charles F. ft Sons 208 -^ 151. Titles such as "Dr.," "Mrs.," "Miss," "Prof.," should be written after the given name and initials, and be enclosed in parentheses 34 INDEXING AND FILING Anderson, Frederick D. (Dr.) 1828 Broadway, New York City. ^ . *" "^ ^ 152. The titles "Junior," "Senior," or their abbrevia- tions, "Jr." or "Sr.," "1st," "2nd," "3rd," should be treated as part of the name, and not put in parentheses or brackets. Smith, Henry D. Jr. 152 153. When the word "Incorporated" or its abbreviation "Inc." follows the name of an organization, it should be en- closed in parentheses and should be disregarded when filing the cards. 154. Exception. If there are two cards to be filed, one car- rying the name of an individual, the other that of a corpora- tion, both identical except that the latter carries the suffix "Incorporated" or "Inc.," the card of the individual would precede that of the corporation. 155. "Limited," or "Ltd.," following the name of a stock company, is considered as part of the title and is not put in parentheses. 156. The French articles "La," "Le," "Les," the Italian "El," "Di" and the Spanish "El," "La," "Los," "Las," are treated as a part of the surname or title, except in in- stances of phonetic indexes which drop the prefixes. RULES FOR WRITING INDEXES 35 157. Names of libraries, societies, institutions, and cor- porations beginning with the given name of an individual, are indexed both ways, two cards being written as shown below. Robert Fulton Memorial Association 157 Fulton, Robert Memorial Association 1ST 158. In opening a subject file it frequently occurs that the material at hand may be small in volume but at the same time cover various ramifications of the subject. 159. In such instances all of the papers can be placed in one folder and indexed under the subject designated. Hospitals 192 1 60. A subject having several divisions should be arranged one division to a folder, in which case the main index card should be amended to read as shown in first cut on page 36. 161. When the number of divisions to be recorded is greater than the card will accommodate, an additional card should be written as shown in the second illustration on page 36, the INDEXING AND FILING Hospitals 192 Dispensaries 192 - 1 Tuberculosis 192 - 2 Eye and Ear 192 - 3 Throat 192 - 4 Ruptured and Crippled 192 - 5 Sanitariums 192 - 6 Sectarian 192 - 7 Presbyterian 192 - 7 a Methodist 192 - 7 b Jewish 192 - 7 c (see next card) i Hospitals (2) 192 Skin and Cancer 192 - 8 Dispensaries See - ^-~ Hospitals , ' ~~ _ _^- * ' -*- 192 - 1 ^\_- ~* first card being marked at the bottom in parentheses ' ' see next card." 162. Each one of the subdivisions should be cross-indexed under its title, as shown in the third illustration on this page. 163. Departments of organizations may be handled in the same manner as divisions of subjects, as described in 158 to 162 inclusive. 164. "When cards are written for new names cr subjects, the date of the first paper filed should be put on the card in the lower left-hand corner. RULES FOR WRITING INDEXES 37 165. This will save time for the file clerk and others in looking up transferred material, as a definite date is indicated as the starting point of the file. 1 66. When the address to be noted on the records includes the designation of the exact location in the town or city by name of the building, or the street and number, preference should always be given to the street and number as the Post- Office Department always designates by the latter method. 167. When the address carries more than one number select the lowest number and index by that ; e.g. : Smith Hardware Company, 910-922 Market Street, Philadelphia, Pa. would be indexed under the address, 910 Market Street. 1 68. When writing index cards for local correspondents, do not use the designation ' * City ' ' following the street ad- dress, but write the name of the city or town out in full. 169. The foregoing rule may seem a step backwards, and towards inefficiency, but a great many mailing lists have been rendered incorrect due to the removal of the organization from one city to another. The term "city" always applies locally, while the designation of the town by its name would hold good in every instance. CHAPTER IV RULES FOR FILING INDEX CARDS 170. Arrange all cards in dictionary order, maintaining the sequence of letters to the last letter of the name or word. 171. In filing proper names, each name should be con- sidered in its turn first, the surname, then the given name or first initial, then the subsequent names or initials, if any. 172. Where the surnames are all different, the surnames are the only factor to be considered in filing the cards. 173. If a duplication of surnames appeared it would be necessary in such instances to take into consideration the given names and initials in their order ; e.g. : Carter, E. N. Cartwright, D. E. Carver, G. E. Carver, George A. Centaur, A. D. 174. GIVEN-NAME INITIALS. When there is a duplication of surnames, some carrying only initials and others carrying the given names, the ones with initials should be filed ahead of the given names having the same initials ; e.g. : Jones, E. L. Jones, Edward B. Jones, Frank Jones, Frederick E. Jones, H. Wilson Jones, Howard A. 175. GIVEN-NAME COMPOUNDS. Regardless of the method of filing, given-name compounds should be treated the same 38 RULES FOR FILING INDEX CARDS 39 as a single name ; e.g. : "Le Roy" would be filed as though spelled "Leroy." 176. "When a number of cards bear the same name with variation in address, these cards should be arranged alpha- betically according to towns, the state being considered only when there is a duplication of the town name, e.g. : Western Foundry Company, Birmingham, Ala. Western Foundry Company, Connellsville, Pa. Western Foundry Company, Newark, N. J. Western Foundry Company, Newark, Ohio. Western Foundry Company, Pittsburg, Pa. Western Foundry Company, Savannah, Ga. Western Foundry Company, Wilmington, Del. 177. Surnames or single titles when used alone should be arranged to precede the same surnames having initials or given names. 178. Abbreviations, when they occur, should be filed as though the word or name was spelled out in full ; e.g. : Wm. filed as William Jos. filed as Joseph Jas. filed as James M ' and Me as though written Mac St. Louis as Saint Louis Ste as Sainte S. as Sanctus 179. Exception. In some instances the manufacturers of filing supplies have provided an entirely separate guide or series of guides for the Me names, the arrangement made so as to precede surnames beginning with M. When guides are used carrying this arrangement it will be necessary to disre- gard the rule set forth in the preceding paragraph. 1 80. Such words as ' ' and, ' " ' of , ' ' " the, " " for, ' ' are not considered in filing; e.g., cards for The Miller-Denton Mfg. 40 INDEXING AND FILING Co., Miller, Davis & Co., and Miller & Dawson would be ar- ranged : Miller, Davis & Co. Miller & Dawson Miller-Denton Mfg. Co. (The) 181. Titles are disregarded in filing unless there is a duplication of names, one bearing a title ; in such instances the one without the title is filed first : Fowler, Andrew W. Fowler, Andrew W. (Dr.) 182. Prefixes to surnames, are considered as part of the name and filed accordingly : De Porry Le Brun, F. Oberly, J. W. Deppe, J. A. , Leclanche Batteries 'Brien, A. F De Prado, A. F. Le Compte, E. H. Ocean S. S. Co. Derby, A. L. Leddy, A. G. O'Connor, F. L. 183. Apostrophe s ('s), indicating singular possessive, is not considered in filing; e.g., "White's" is filed as though it Avas written "White." 184. S apostrophe (s'), indicating plural possessive, is filed as written ; e.g. : Boy Scouts of America Boys Club Boys' Life 185. COMPOUND NAMES AND WORDS. Compound geographic names are filed treating the compound as one word, e.g. : Newburg New Jersey New London Newton New York Perth Amboy Plainfield RULES FOR FILING INDEX CARDS 41 186. Compound proper names should be filed treating the compounds as distinct names, disregarding the given names or initials except in instances where the compound is dupli- cated with variation in the given name or initials. Due to the improper use of the hyphen in place of the comma, two or more distinct names have been developed into a compound that did not exist; therefore the treatment in accordance with this rule will usually prove the most satis- factory. 187. While it is permissible to file hyphenated words as two distinct words for the same reasons as set forth in 186, preference should be given to the treatment of such combina- tions as one word, e.g. : Co-operative filed as Cooperative. Fiber-board Manufacturing Company filed as Fiberboard Manufacturing Company. Inter-state filed as Interstate. Pan-American filed as Panamerican. Re-new filed as Renew. Whichever rule is adopted should be uniformly maintained throughout the files. 1 88. Foreign names, or titles carrying special markings over either vowels or consonants governing the pronunciation, should be filed following such names without the special marking. Muller, Hugo Muller, Hugo 189. TITLES WITH NUMERALS. Names or titles beginning with numerals should be filed as though the numerals were spelled out in full; e.g., 71st Regiment Infantry would be filed as Seventy-first Regiment Infantry. 190. Exception No. 1. The 23rd Street Branch of the Young Men's Christian Association, New York City, would 42 INDEXING AND FILING be filed primarily according to location (New York City), then as to the title of the organization (Y.M.C.A.), and then according to this rule. 191. Exception No. 2. In a city real estate index, which is usually arranged by location, the numbered streets would be arranged in sequence of numbers and the named streets alphabetically in a separate section of the files. 192. In arranging the names of departments or bureaus of national, state, county, or municipal governments, the first grouping should be by the state, county, or city, and then by departments, bureaus, or divisions in alphabetic order. 193. When a number of cards bear the same name, the variations in the addresses including towns located in foreign countries, the cards should be arranged alphabetically accord- ing to the names of the towns, disregarding the state, province, or country, e.g. : General Electric Company, Belfast, Ireland. General Electric Company, Hartford, Conn. General Electric Company, London, England. General Electric Company, Lynn, Mass. General Electric Company, Montreal, P. Q., Canada. General Electric Company, Paris, France. General Electric Company, Philadelphia, Pa. General Electric Company, Schenectady, N. Y. Phonetic Indexing 194. When the files are arranged on the phonetic basis it means that certain exceptions must be provided for, main- taining all other rules not superseded by such exceptions. 195. The first step in phonetic indexing is to establish a list of names accepted as standards under which all variations in the spelling are to be filed. Usually the standardized name RULES FOR FILING INDEX CARDS 43 would be the most common form, or the simplest spelling of the name. 196. Cross-indexing can be accomplished by the use of a card of the same size as the regular cards but of a different color, which is filed under the heading of each of the varia- tions referring to the accepted standard. Rlley 3oe Re illy Reilly including Rellley, Riley, O'Reilly 197. Under some circumstances it may be found advisable to use a guide to cross-index from the variation to the accepted standard. In such cases they should be written upon guides of another color than those of the regular index and can be made out in the following manner: Railly Including Reilley, Rlley, O'Reilly Riley See Reilly 198. How far this method of indexing is carried will de- pend upon the individual organization. It may be considered 44 INDEXING AND FILING necessary to drop such prefixes as "de : under the surname proper. and "von," filing 199. When alphabetic indexes are used, do not divide the names and subjects into two or more groups. The mainte- nance of an index where both are distributed in alphabetic order without regard to what they represent, gives the most satisfactory reference. Guides 200. Guides are usually made up with tabs cut either to fifths, thirds, or halves. In ordering guides this should be kept in mind as it is necessary that the tab of the guide be wide enough to take the writing or printing of the desig- nation. \ \ Third cut guide 3 \ Half cut guides 20 1. Alphabetic guides are usually carried in stock by card index supply houses and stationers, in fifth-cut, assorted positions, ranging from twenty-five to five hundred divisions of the alphabet. RULES FOR FILING INDEX CARDS 45 202. Geographic guides are usually made up in thirds, dis- tinguishing the divisions by the position of the tab and the color of the guide. Bflthel 7 CONNECTICUT Bridgeport \ 203. The arrangement furnished by the filing equipment houses and carried in stock by them is in thirds, with countries, states, and provinces in center position on blue; counties in left end position on salmon; towns in right end position on buff. 204. If only the towns are used without the counties, the guides for towns should be used with third-cut tabs alternately in left and right positions, or else in all three positions. 46 INDEXING AND FILING 205. "When large sizes of cards are used, or in filing cor- respondence, geographic guides arranged with the state guide in the first position, and the town guides staggered in the second, third, fourth, and fifth positions will be found a satisfactory plan. 206. When so arranged, the town guides are never used in the first position which is reserved for state guides only, leaving a clear field between state guides, thereby indicating to the operator the end of one state and the beginning of the next. 207. In geographic filing, states would ordinarily be ar- ranged alphabetically, but in some instances, due to territorial requirements, they might be divided into special groups. 208. Numeric guides should be made up in fifths, using all five tabs in staggered positions, the positions being re- peated to whatever extent may be found necessary. 209. Ledger guides for numerically arranged ledgers are usually made up with the guides for the hundreds in the first position, and with the guides in the second position num- bered by tens from ten to ninety inclusive. 210. This arrangement is usual because most of the numerically arranged card ledgers are made up of tabbed cards/the tab number representing the final digit of the ac- count number, and the guides arranged as described in 209 permit an unobstructed view of the tabs on the ledger cards. RULES FOR FILING INDEX CARDS 47 211. In ordering tabbed ledger cards for a ledger that is to be operated numerically, the first tab position at the left should bear the designation "0" and not "1," as the guides are numbered 10, 20, 30, 40, etc.; therefore the card imme- diately following carries the same final, and should be the tab position nearest to the guide. 212. The guides should invariably precede the cards or material to which they apply. Any deviation from this rule is liable to cause confusion in the minds of persons referring to the files, as welLas the possibility of misfiling. 213. Advocates of filing with the material preceding the guide of the corresponding designation almost always use the duplex designation on the guide tab ; i.e., " Aa - Ag," indicat- ing that all material falling within the sequence between the beginning of the alphabet and words or names beginning with "Ag" will be found in that division. 214. The duplex designation obstructs the expansion of the file, as the only way additional guides can be inserted is to make certain arbitrary exceptions of common names or divisions that run into volume, setting up a separate guide for that name and indicating on the regular guide by symbol or otherwise that such exception exists. 4 8 INDEXING AND FILING 215. Under this system error in filing may creep in through these exceptions being overlooked by the file clerk at the time of putting the papers in the files, papers belong- ing in a special file or folder being placed in the miscellaneous folder under the regular alphabetic division as though the ex- ception did not exist. 216. When taken in comparison with the duplex designa- tion, the advantages of the single designation can be readily seen. This method provides for imprinting upon the tab of the guide the first designation of the sequence to which it applies; i.e., the group from A to Ac would be covered by a guide designated "A/' Ad by a guide designated "Ad," etc. 217. Also, if expansion, not provided for at the tinie of installation, is required at some later date, a name guide can RULES FOR FILING INDEX CARDS 49 be inserted in its proper alphabetic sequence, or a guide mak- ing a finer division of the alphabetic arrangement can be used. 218. The insertion of either the alphabetic or the name guide in no way disturbs the alphabetic sequence of the file, nor does it create an exception as in the case of the guide with a duplex designation on the tab. 219. In proportion to the number of the cards filed, a guide inserted approximately every twenty cards will gen- erally prove satisfactory. In some instances it may be found advisable to vary this proportion by increasing the number of guides, but it is seldom that the number of guides should run under the number stated. 220. When the index is a cumulative record, increasing in volume as time progresses, it will be found more satisfac- tory to provide a special set of guides, using third-cut tabs in end positions for names or subjects, and fifth-cut, center- position tabs for the divisions of the alphabet. 221. By printing both sides of the tab of the guide, allow- ance is made for the insertion of new guides at any time, the alternate positions of the guide tabs being maintained by re- versing the positions of the guides in the division following the point of insertion of the new guide. 222. To illustrate: Take the "Ca" division of a card index which at the start might only have two special guides, one for Cady and the other for Campbell. INDEXING AND FILING Cctdy Ca \J Campbell \ 223. "With the growth of the file, the necessity for addi- tional guides arises, and is taken care of by inserting a guide for Calhoun, reversing the Campbell guide to the first posi- tion, and inserting a new guide printed Carey in the third position. 224. This method of guiding permits the installation of only the center-position alphabetic guides if so desired, add- ing the special name guides when the necessity arises, at the same time allowing for additional expansion of the center- position alphabetic divisions by the insertion in the same manner of alphabetic designations creating finer divisions at any point. Special Printed Guides 225. When preparing copy for printed guides, the names RULES FOR FILING INDEX CARDS 51 or titles should be arranged in columns corresponding to the tabs on which they are to be printed. 226. When fifth-cut guides are used in assorted or stag- gered positions, the names or titles should be arranged in five columns. *-"- 1 > ^- 2 345 ^.aron Ircher Barber Adams Atchinson Benton Ajax Aldrich Andersoi Avery Ayers Babson 227. If third-cut guides are used, the arrangement should be in the three columns, or if half -cut, in two columns. 228. In the preparation of copy it should be typewritten if possible; if handwritten it should be written or printed with the pen, as legibly as it can be. If the title to be printed on the guide tab is too long for one line, the point at which the break to the second line can be made should be indicated. 229. Card guides (sizes 3x5, 4x6, 5x8 inches, etc.) should be made up, using linen card stock, and should be celluloided after printing, thereby protecting the tabs from being soiled, and at the same time reinforcing the guide at its weakest point. 230. CARD GUIDES OF PRESSBOARD. These guides are used to a certain extent in card ledgers as well as in the larger sizes of card indexes, but are not recommended for ordinary card index work as they take up too much of the filing space, 52 INDEXING AND FILING the average standard pressboard guide being nearly twice as thick as linen card stock. 231. Owing to peculiarities of manufacture, pressboard does not take celluloid satisfactorily, experience showing that even when the cement between the pressboard and the cellu- loid holds perfectly, the top layer of the pressboard fibre will separate from the body of the stock, the celluloid coming off with that portion of the stock adhering to it. 232. Pressboard is about the only card stock that can be satisfactorily used for metal-tipped guides, as it has a body that will hold the rivets fastening the metal tip to the guide stock. 233. Metal-tipped guides in card work (maximum size 5x8 inches) are used because of the ease with which designa- tions may be made, this type of guide permitting the shifting of the label in the metal tip from one guide to another. Owing to the additional thickness of the pressboard stock, the linen card stock celluloided is, however, preferable. 234. For cards larger than 5x8 inches, correspondence, catalogs, blue-prints, architectural plates, etc., the metal- tipped guide can be used advantageously, as the larger-size records require heavier guides owing to the increased weight and surface area of the material to be filed. 235. GUIDES FOR TABULATING CARDS. Contrary to the usual rule governing the minimum number of guides to be used, when filing cards used in the Hollerith, Powers, or Pierce tabulating machines, the fewer guides the better, as every guide must be removed each time the cards are fed through either the sorting or tabulating machines. 236. The best method of handling these cards is to main- tain the divisions by drawers, noting the contents on a label placed in the frame on the outside of each drawer, RULES FOR FILING INDEX CARDS 53 Special Sets of Alphabetic Guides 237. When ordering special sets of guides in larger divi- sions than those regularly carried in stock by filing equipment houses, the following table showing the values placed on each letter of the alphabet by authorities who have made studies of name and subject filing may be of some service in the preparation of copy. Per Cent .025 .015 .04 .003 .05 .095 .027 .002 .01 .08 .001 .004 .005 239. While the foregoing table is considered to be fairly reliable, other factors, such as the locality and class of persons dealt with, may materially change these proportions. In some instances it may be the nationality of the corre spondents ; in others, the fact that a number of correspondents use the name of the town or city as the first part of their official title. 240. When ordering guides the safest way to insure the correct size being furnished is to send a sample of the guide 238 . ALPHABETIC VALUES OP LETTERS IN GUIDING No. of No. of Let- Guides to Per Let- Guides to ter Each 1,000 Cent ter Each 1,000 A 40 .04 N 25 B 105 .105 15 C 50 .05 P 40 D 50 .05 Q 3 E 25 .025 R 50 F 40 .04 S 95 G 50 .05 T 27 H 60 .06 U 2 I 5 .005 V 10 J 20 .02 W 80 K 40 .04 X 1 L 45 .045 Y 4 M 100 .10 Z 5 54 INDEXING AND FILING required, or else an outline of it on a sheet of paper, indicat- ing the body size of the guide, height and width, also the height including tab. y \ i i i i 1 1 i BODY SIZE Hiht _ -. - 1 i HEIGHT including tabbing I 1 r i C and width ) 241. Care should be taken to specify the tabbing, both as to width of the tab and positions, also to give the color and the punching if it is to be for any style rod other than the standard round rod. 242. When the size of the cards or other material to be filed exceeds 5 inches in height, it will be found advisable to use guides having the check-sorter projection. 243. The majority of cabinets for filing material larger than 5 by 8 inches are made with the rod below the level of the drawer, thus providing for the use of guides with the check-sorter projection. RULES FOR FILING INDEX CARDS \ 55 o j CHAPTER V FILING OF PAPERS 244. The paper used in taking carbon copies that are put in the files should be of a different color from that of the letter-heads, so as to be easily distinguished. 245. In addition to the use of colored paper for this pur- pose, some organizations print the words ''FILE COPY" ver- tically or diagonally across the paper. 246. The paper used for copies of letters, etc., sent out of the office, whether carbon copies or transcripts, should be of a different color from that of either the letter-heads or file copies. 247. When two or more departments have correspondence placed in a common file, a different colored paper for the carbon copies of each department can be used to advantage. 248. COLLECTION OF FILE PAPERS. When papers are re- leased to be filed they should be initialed in the upper left- hand corner by the person attending to the subject matter, to indicate to the file clerk that such papers have received the necessary attention. 249. After the papers have been initialed, they should be deposited in collection trays or baskets located on the various desks, or in such places as may be designated. 250. Collections should be made from these trays or baskets at least once each day, the size of the organization and the volume of material handled governing the number of collections. 251. These papers should be gone over to see that they 56 FILING OF PAPERS 57 have been properly initialed, and at the same time all clips, pins, and fasteners should be removed. Outgoing and incom- ing letters of more than one page or sheet can best be fastened together by pasting or stapling in the upper left-hand corner. 252. In some organizations it is a practice to refer papers from one department to another for attention through the medium of the filing department. 253. When such reference is considered of sufficient im- portance to be retained as a permanent record, the reference should be accomplished by means of a rubber stamp impres- sion either on the face or the back of the paper. RECEIVED REFERRED TO KEFERRED TO REFERRED TO ANSWERED DATE ANSWERED O.K. TO FILE 254. When the question of reference is only one of insuring the delivery of papers to a certain department or individual, it can be accomplished by means of a reference slip attached to the papers. REFERRED TO ORDER DEP'T. CREDIT DEPY. SALES DEP'T. CASHIER MR. REMARKS SIGNED DATE MARK "X" IN FRONT OF DEPARTMENT NAME OT PIRSON MATERIAL IS REFERRED TO. 58 INDEXING AND FILING 255. FOLDERS. In filing, papers should be placed in folders or envelopes which will protect them and at the same time afford quick and easy access. 256. All papers should be filed with the headings to the left as the operator faces the filing cabinets. This permits of reference to the contents of each folder in the same manner as a book. 257. Arrange papers in the folders chronologically, dis- regarding the nature of the copies, incoming or outgoing, putting the paper of earliest date at the back, thus facilitating reference to the papers that are most likely to be called for. 258. Exception. The claim has been made that the logi- cal arrangement is progressive, as in a book, with the latest papers at the back, also that it is easier to file a paper in back of all other papers than in the front of the folder. 259. The first rule is so universally accepted by employers and employees that the adoption of the plan described in the preceding paragraph is apt to cause serious mix-ups. 260. Folders should not be allowed to become too full, but this does not mean that the contents should be trans- ferred from the file as soon as the folder becomes bulky. 261. In such case the regulation folder should be replaced with an expansion folder. If the material becomes too crowded again during the current period of the files, another expansion folder should be inserted in front of the original folder. 262. The original folder should be marked with the start- ing date of the current period of the files, also the date of the last paper filed in the folder ; the new folder being marked with the date next succeeding that shown on the last paper in the preceding folder. 263. In some instances it has proven advantageous to file FILING OF PAPERS 59 without using folders. An example of this is a file where the greatest percentage of the papers handled is of a miscellane- ous character and of transient value, with only one or two papers per correspondent. 264. Whenever folders are omitted, the number of guides used in each file drawer must be materially increased. 265. Depending upon the depth of the file drawer (from front to back), the class of material filed, and the quality and thickness of the guide used, there will be a variation in the number of guides required. 266. In the average correspondence-size file, 24 inches deep, between thirty and forty guides should be used, a greater number of guides being required where the folders and the material to be filed are light weight and flimsy, than where the folders are of a heavy weight stock and the material has some body to it. 267. As soon as the filing has been completed for the day, the follow block in each vertical file drawer should be brought up against the folders and guides as tightly as possible to prevent the sagging or slumping of the papers in the file drawers. 268. At times there will be correspondence with a number of individuals or organizations pertaining to one subject, the latter frequently being of greater importance from a refer- ence standpoint. 269. In such cases it is usually advisable to file all of the papers under the subject, cross-indexing or cross-referencing for the name. Examples of this type of file would be ''Ap- plications for Positions," "Employees," "Stationery," "Es- timates, ' ' etc. 270. Folders or papers removed from the files by persons other than the regular file clerks should be placed in the col- lection trays or baskets; under no circumstances should any- 6o INDEXING AND FILING one besides the file clerk put papers back in the file after con- sulting such papers. 271. In taking papers from the files, take the entire folder rather than remove individual papers. 272. Exception. When miscellaneous folders are used containing the correspondence or papers of a number of in- dividuals, only the papers relating to the subject required should be taken from the files, not the entire folder. 273. If there is any considerable call for papers from the miscellaneous files, the papers of an individual subject can be placed in a colored folder, thus keeping the papers together and at the same time identifying them on their return to the file clerk as miscellaneous papers. 274. No papers should be taken out of the office for any reason without the approval, in each individual case, of the office executive. 275. SUBSTITUTION RECORDS. When papers or folders are removed from the files they should be replaced by a card or form indicating the file or papers taken, the date on which they were taken, and by whom. 276. "Out guides " should be used when an entire folder is removed from the files, putting it in place of the folder OUT \ IJAUE OR MUUBER *A AT FILING OF PAPERS 6l after noting on it the name or number of the folder and the date and name or initials of the person taking the folder. 277. Out guides should be about a quarter of an inch higher than the regular guides, of a different color so that they will be prominent, and without the check-sorter or rod projection at the bottom. 278. When the folder is returned to the files, the out guide is removed, initialed or checked by the file clerk against the entry, and then placed in the front of the file drawer, or else on the file clerk's desk, to be used again for the next file that is taken out. 279. When individual papers are removed from the folder, a substitution card or sheet should be used instead of the out guide. This should carry the dates of the papers taken, the date on which they were taken, and by whom. SUBSTITUTION CARD NAME OR NUMBiR OF FILK DATKS OF PAVtRS TAKXN I. ***- 280. The substitution card should be of a colored stock so as to show up readily, and its height should exceed that of the folder in which it is used so as to call attention to the fact that papers have been removed from the folder. 281. When, owing to their importance, papers are placed in a safe or receptacle other than the files, a substitution card should be put in the file, indicating where such papers were located. 62 INDEXING AND FILING 282. RECEIPTS. In some organizations it may be advisable to use a 3 x 5 inch card or slip, printed with a form of re- ceipt, to be signed by the person receiving the papers or folder. 283. When signed, this card or slip is filed in a card index tray under the name or number of the file removed, and is taken out and destroyed upon the return of the folder or papers in question, or upon their transfer to another person or department. 284. In instances where disputes arise between file clerks and other employees regarding the receipt and return of papers to the files, the receipt system should be used in preference to the out guide as a charging medium. Follow-Up or Tickler System 285. Papers required for future attention should not be kept in desks until the date needed, but should be marked with the date that they require attention (in the lower left- hand corner of the letter, or the first page of the letter if there is more than one sheet) , and a tickler card (3x5 inches) , as per the following illustration, should be made out and filed in a card index tray under the date specified. DATE WANTEP Vo FILE: SUBJECT o-w REMARKS RETURN THIS CARD WITH Al_i- PAPERS To FILING OF PAPERS 63 286. This method permits the papers to be filed imme- diately in their proper places, so that there is only one place to go for a paper if it is required prior to the date specified for follow-up. The tickler card is located by the date for follow-up as marked in the lower left-hand corner of the paper. 287. The tickler cards should be removed from the card index tray the first thing each morning, and the folders in- dicated by the current day's cards be removed from the files and delivered to the individuals specified, with the tickler card attached to the top edge of the folder by means of a paper clip. 288. If for any reason the matter is not to be followed up on the date specified, the date marked on the tickler card should be scratched and a new date noted in the same space 64 INDEXING AND FILING immediately to the right -of t-he old date, and the folder or papers placed in the filing tray or basket to be replaced in the files. 289. The tickler card, would then be filed under the new date in the card index tickler, the whole process being re- peated on the day indicated. for following. 290. The foregoing system as outlined will apply to any method of filing, whether alphabetic, numeric, or geographic. 291. Another method of follow-up is to establish a "pend- ing file" arranged chronologically, in which an additional carbon copy of each letter to be followed is filed, these copies being removed on the proper dates and distributed to the various persons handling these matters. 292. The objection to this plan lies in the fact that in the majority of copies handled, the folder containing other correspondence in relation to the matter must be secured from the files. 293. If the person handling the follow-up does not call for the folder, the matter being handled entirely from the tickler copy, it develops the possibility of certain material going into the regular file that might affect the nature of succeeding follow-up work. 294. Should the follow-up date be anticipated by reason of action taken, or a reply received at an earlier date, there is the danger of the tickler copy being left in the file and another follow-up put through, as there is nothing to tie the tickler to the regular file as in the first plan. 295. A third method, equally bad, is the establishment of a pending file containing two sets of guides, one alphabetic and the other chronological by months and days. 296. The original letter received is marked with the date on which the matter is to be followed up, and is filed in the FILING OF PAPERS 65 alphabetic section of the pending file under the name of the correspondent. 297. The file copy of the outgoing letter is marked with the follow-up date in the same manner, and filed in the pend- ing file in the chronological division, under the date set for follow-up. 298. A comparison of the three methods outlined in the foregoing paragraphs results in the following deductions: 299. The first method deals directly with the file, putting all papers in their proper place, and handling the tickler as an auxiliary record on cards in the most compact form. 300. The second method also releases the original papers to the files, depending upon an extra carbon copy of out- going letters for the tickler file. In a short time this method develops two distinct and separate files, neither one being a duplicate of the other, the tickler file frequently contain- ing information that should be in the regular file. 301. There is a loss of time whenever the tickler copy does not furnish the necessary information, and it becomes necessary to obtain the original papers from the file. 302. The third method means a progressive search every time papers are required prior to the tickler date, first in the regular files, then in the alphabetic division of the pend- ing file, and then in its chronological division to remove the carbon copy from the date indicated all this is necessary before the matter in its entirety can be brought together. 303. TITLE OR FACE SHEETS. In organizations where the filing is maintained under a subject arrangement, a sheet of paper is attached to a series of papers (sometimes from a number of different correspondents) by means of a staple or fastener, this face sheet, either printed or plain, designating the subject under which all papers attached are to be filed. 66 INDEXING AND FILING 304. LETTER BACKS. This is a sheet of paper (usually manila) about 7 points in thickness, used at the back of a series of papers for the protection of the papers. 305. Its use develops most frequently in railroad claim departments where the papers are taken out by adjusters in order to settle claims, and in lawyers' offices, where it is both a protection to the papers and prevents their loss or con- fusion with papers pertaining to other cases. CHAPTER VI DIRECT ALPHABETIC FILING 306. For most of us the first thing taught in school was the alphabet, and it sticks so tenaciously in our memory that we usually apply it to the filing of correspondence, invoices, and papers of every description. 307. This method of filing obtains its name from the fact that all reference to the files is direct without the use of an index, the vertical file guides serving as a locating medium. 308. The prevailing arrangement of the files is with the guides staggered in five positions, and then repeated as many times as may be necessary until the last division of the alphabet is reached. 309. The use of guides in this manner calls for either straight-edged or tab-cut folders, the over-all height of the 68 INDEXING AND FILING folder (including the tab) never exceeding the height of the body of the guide. 310. Behind the guide, for each division of the alphabet, an additional folder is inserted, bearing the same designa- tion as the guide in which is placed the miscellaneous corre- spondence of that division. 311. Between the guide and the miscellaneous folder is placed the individual folders (i.e., folders containing papers of sufficient volume or importance to warrant giving the correspondent or subject a separate folder of its own), each folder being marked at the top edge of the back flap with the name or subject that it contains. 312. An arrangement of guides and folders recently in- troduced and meeting with considerable favor, is made up Y Adams Ernest R Acme White Lead &Col DIRECT ALPHABETIC FILING 69 with the guides staggered in the first three positions at the left, then the individual folders with tab uniformly in one position, and miscellaneous tabbed folders, with the tab at the extreme right of the folder. 313. The favor accorded the direct alphabetic method of filing has been due largely to the fact that the reference to the files is direct which permits of the filing and obtaining of papers in a minimum amount of time. 314. In organizations where the papers filed are of transient value, with little or no reference being made to them, this method of filing is usually preferred. 315. While the alphabetic arrangement has the advantage of direct filing, the following disadvantages should be noted : (a) A paper removed from the files for reference has to be reread by the file clerk to ascertain where it belongs in the files. (b) It frequently occurs, particularly when there is a lapse of time since the original filing of the paper, that the file clerk may put an entirely different interpretation upon the subject matter of the paper and its place in the files. (c) Unless maintained with individual folders for each im- portant correspondent, which necessitates the writing of the correspondent's name on the folder, there is little difference between the method used in the flat and vertical files, some of the difficulties experienced in alphabetic flat files fre- quently developing in the vertical file. (d) Duplication of common names coming together in the files increases the chances for misfiling. (e) Cross-reference work is more difficult in the alphabetic than in the numeric file, owing to the necessity of writing out the entire title of the file referred to, against the indication of such reference by a number. (f ) Errors in filing are more prevalent in direct alphabetic filing, due to the fact that only a small percentage of file 70 INDEXING AND FILING clerks grasp the sequence of the alphabet as shown in dic- tionary arrangement. The larger or more complicated the division of the alphabet, the greater the chance of error. 316. The rules applicable to the writing and filing of index cards will apply to the writing of the names on the folders, and the arrangement of the folders in the files under the direct alphabetic method of filing. 317. Exception. In organizations where an addressing machine is in use, the folders can be imprinted to advantage from the stencils, provided the stencil lists conform to the names in the files. 318. When the stencils are used in this manner, it is ob- vious that the arrangement of each name is identical with the way it is written naturally, but the filing will be main- tained as indicated under the rules for the filing of index cards (see Chapter IV). 319. Cross-indexing can be accomplished by using a tab-cut manila sheet of the same size and thickness as the regular manila folder used in the files, which is inserted in its proper place as though it were a folder. Emporium CSho) Dallas. fex. \^ S9 V Miller fc Jounaon 320. Cross reference becomes necessary when more than one subject or correspondent is referred to in one paper; e.g., a letter received from "B" might refer to correspondence had with "A" in relation to the same matter. 321. In this case the letter \vould be placed in B's file and a cross-reference sheet (usually the same size as the second sheets used for carbon copies) is inserted in A's file, DIRECT ALPHABETIC FILING 71 indicating that material on a given subject is contained in a letter bearing a certain date in B 's file. 322. The use of guides as described under the heading " Rules for Filing Index Cards " (Chapter IV), must neces- sarily be somewhat different in connection with the filing of papers. 323. When individual folders predominate, a smaller sub- division of the alphabet can be used than in instances where the miscellaneous matter constitutes the major portion of the files. 324. When the file contains material constantly increas- ing in volume as to number of correspondents, a metal-tipped guide can be used to advantage, the labels being interchange- able, thereby allowing for expansion at any given point. 325. The material in the miscellaneous folders should be watched, and as soon as any individual set of papers develops into an active correspondence or subject, either by volume or importance of material, it should be removed and put into an individual folder. 326. In some organizations a rule is established that as soon as an order is received from a correspondent, all his papers shall be removed from the miscellaneous folder and an individual folder inserted to cover. 327. In instances where the direct alphabetic method of filing is used in connection with the filing of a large volume of miscellaneous material, and only a small percentage of individual files, the use of the individual folder is dispensed with. 72 INDEXING AND FILING 328. The most satisfactory method of handling this prob- lem is the use of the direct alphabetic guides as illustrated under 312, selecting a subdivision that will provide approxi- mately forty guides per drawer of 24 inches, substituting miscellaneous tabbed folders with the tabs assorted in four positions for the individual tabbed folder and the miscel- laneous folder used in the regular equipment. 329. The alphabetic designations to be printed on the tabs should receive very careful consideration as they will have to dovetail with the guides, some divisions requiring more than the average and others less. 330. In this type of equipment the miscellaneous folders should always be expansion folders with at least a half -inch pleat or score at the bottom. 331. If a file of this description is to be operated on the basis of a continuous transfer, it is advisable to insert a folder of another color or with a different colored tab at the expiration of the first half of the maximum operating period. 332. This new folder should be inserted in front of the first folder, and all papers bearing a date falling within the second half of the period be filed in this folder.* >See Chapter XII, "Transferring." CHAPTER VII ALPHABETIC-NUMERIC FILING 333- With the development of the alphabetic and numeric filing systems, objections were raised from time to time against one method or the other. 334. When analyzed, the advantages of direct filing ob- tained under the alphabetic arrangement were frequently off- set by the limitations of the system, its errors in filing, the double work of reading papers to be refiled, and its unsatis- factory cross-indexing. 335. With the numeric method, the main argument against it has always been the question of the time involved in in- dexing and marking the paper with a positive file number that identified it with the file covering a certain name or subject. 336. The fact has been repeatedly demonstrated that the average mind will work more rapidly with numbers than with combinations of letters of the alphabet and the rela- tions of such combinations to each other. 337. With the above as a basis, several types of filing systems have appeared on the market which permit of direct alphabetic filing, and in addition, have a location number assigned to each guide, this number being printed imme- diately beneath the alphabetic designation. 338. The numbers are assigned in consecutive order start- ing with one, and paralleling the sequence of the alphabet with a number to each guide. If the set of guides was a 26-division (one guide to each letter), the first guide would be numbered 1, and the last 26. 73 74 INDEXING AND FILING 339. Advocates of this method contend that by marking the division number on each folder filed within that division, the folder can be returned to its place in the file by the number without reference to the alphabetic designation. 340. This method may insure to a certain extent the re- turn of the folder to its place in the file, but it accomplishes little in the way of safeguarding the filing of the individual piece of paper if the numbering is not carried to the paper itself. 341. Even if it is carried out to this extent, it must be remembered that the number represents only a general loca- tion, and that it is necessary to find the folder in its alpha- betic location or arrangement before the paper can be filed. 342. Another type of filing under this heading arranges the individual folders numerically in consecutive order, start- ALPHABETIC-NUMERIC FILING 75 ing with a number 1 folder behind each guide representing an alphabetic division. 343. The guides are ruled and printed, with blank spaces provided for the insertion of the name of the correspondent, number in consecutive order and address, the numbers being assigned only to such names as may have individual folders, a miscellaneous folder behind each guide being used for all other correspondence. 344. With the exception of the material filed in the mis- cellaneous folders, the operation of this system is essentially numeric, the indexing medium presenting all of the draw- backs found in the oldest types of bound-book indexes. 345. So many disadvantages present themselves in con- nection with the operation of this system that only a few of the most important ones are cited in the following: (a) Each time an individual folder is established for a new correspondent, it is necessary to remove the rod that holds the guide in place in the drawer, then remove the guide, and write the name and address of the correspondent against the next unused number, and then replace the guide and rod, putting the folder in numeric sequence behind the guide. (b) If the folder in any division is removed for reference, there is the chance of the insertion of the folder on its re- turn under another subdivision of the alphabet, which mis- filing might not be discovered for some time. (c) As the arrangement of the index on each guide card provides for the recording of the names in the exact order of establishing the files, it is impossible to locate a given file except by reading through the entire list until the par- ticular name is reached. 346. It must be kept in mind that all of the types of filing that have been developed in this group have had two objects in view (1) elimination of the errors so prevalent in direct alphabetic filing, and (2) the reduction or elimination of the 76 INDEXING AND FILING time required in operating the index maintained in connec- tion with the numeric system. 347. Neither of the types described in the foregoing have met the requirements, due in the first instance to lack of adequate check, and in the second to the fact that more time is required to index under this plan than in a numeric ar- rangement with the card index. 348. A third type, entirely different in principle and operation, was developed and patented by Edward A. Dunn, in 1911, and was placed upon the market the same year, un- der the title "Automatic Filing." 349. As applied to the filing of correspondence, papers of any description, or card index work, it is operated as a two- name file, first from the standpoint of the surname of the individual, then as to the given name, or according to the first and second names of a firm, corporation, or society when a given name does not appear. 350. The number of primary or surname guides to be used in this system is calculated as being 10 per cent of the total number of guides used in a direct alphabetic system of corresponding size, owing to the fact that nine secondary guides covering the given name or second name of a firm are placed behind each surname guide. 351. The nine secondary guides are identically the same behind each primary guide, simplifying to a marked degree the alphabetic divisions in comparison with direct alphabetic. 352. The use of these secondary guides as given name divisions, gives a more even distribution of material owing to the fact that there is less variation in given names than in surnames. 353. It is also advantageous because it separates the com- mon names, usually duplicated to a marked degree in files ALPHABETIC-NUMERIC FILING 77 of any size, according to the given name behind the primary or surname guide. 354. The illustration here given shows the file arranged for the filing of correspondence, each position of tabbing hav- ing a distinct function as follows (reading from left to right) : 1. Primary or surname guide. 2. Secondary guides for given name or second firm name. 3. Miscellaneous folder tabbed to correspond with the guide that it follows and with same designation. 4. Individual folders for correspondence or subjects of im- portance or volume. 5. Special name guides for heavy correspondence or "OUT" guides showing removal of the file. cell.neeu. Fol f,!. No Page Distilled faed .Vnter - C F Rirsh'f eld (1915) Scale Forming "hardness" temporary and permanent set "Factory Power Plants" Uyers (1915) ^ ^^ -*__ 6 - 1, V. 49 140 - . 724 92 - CHAPTER XI LOST PAPERS 437. One of the most exasperating things in connection with filing is a lost paper. Serious consequences have so often resulted from such loss, either temporary or permanent, that any precautions taken to prevent them might be considered justifiable. ' 438. When conditions are analyzed it usually develops that the blame for lost papers can be laid to a large extent against the executive department of the organization, due to : (a) Failure to establish definite rules regarding the hand- ling of all papers in all departments. (b) Failure to establish filing department rules, giving definite instructions and fixing responsibility. (c) Failure on the part of executives to adhere to rules that they have made. Misfiling and Its Causes 439. Incorrect guiding of material in a file drawer will create a chance for misfiling, due to complicated designa- tions in alphabetic guiding, or excess of guides in propor- tion to the volume of material. 440. Insufficient guiding, or the total lack of guides, is equally bad, as there is no definite division nor minimum number of guides maintained, always leaving the possibility of putting the material in the wrong folder. 441. Good guiding in a correspondence, invoice, or credit record, etc., should allow 30 to 40 guides per drawer of 24 inches in depth. 442. Lack of uniform rule regarding the location of the 100 LOST PAPERS ioi material filed in relation to the guide governing the group covering such material. 443. All folders, papers, etc., should be filed behind the guide covering the group, never in front of the guide. 444. Use of the double designation on guides limits the material to the boundaries maintained by the guide, necessi- tating exceptions for all material too heavy in volume to be filed within the group. (See 213 to 215.) 445. Use of guides in the files without the check-sorter projection, thus allowing the folders or papers to slip under the guides to the bottom of the drawer. 446. Permitting the overloading of folders, the increased volume of material expanding the folder to such an extent that the papers in the file stand higher than the front or back flaps of the folder that contains them. 447. If two or three heavy folders happen to come to- gether in the files, there is a chance of misfiling due to the end of one file and the beginning of the next not being clearly defined, papers being put in the wrong folder or between folders. 448. This can be readily overcome by the use of an ex- pansion folder or by inserting an additional folder in front of the one in use, in which event the first folder should be marked with the date the file was started and the date of the last paper. 449. Regardless of the number of folders, those contain- ing the papers of earliest date should not be removed until such time as the regular transfer is made. 450. Carelessness in returning folders to the file, putting them in the wrong places, sometimes putting one folder in- side of another. 451. Folders misfiled in this manner cannot remain un- 102 INDEXING AND FILING discovered for any length of time if the file clerk keeps the file straightened up ; i.e., sees that the file papers do not pro- trude beyond the top or edges of the folder, that torn folders are replaced, and that the follow blocks are kept jacked up against the material as snugly as possible. 452. FILE DRAWER TOO FULL. An overloaded file drawer is only an aggravated case of the overloaded folder, develop- ing the same conditions. Every drawer of the file that is filled so full that papers have to be forced into the folders, or that folders removed have to be forced back into place, means a decided decrease in the efficiency of handling the files. 453. The ordinary paper clip found in use in almost every office is another cause of misfiling. Papers thrown into the file trays with clips fastening them together frequently pick up another paper by means of this clip, and the slightest laxity on the part of the file clerk means a misfiled paper. 454. When necessary to have papers fastened together, it should be accomplished by use of a stapling machine, or else by pasting the sheets together in the extreme upper left-hand corner. 455- NUMERIC FILING. Failure on part of the operator to check the number marked on the paper, against the num- ber of the folder, and the number on the paper previously filed. 456. Transposition of the file number when marking the number on the paper. 457. Failure on the part of the person releasing the paper for filing, to designate the subject under which it should be filed. 458. ALPHABETIC FILING. Failure on the part of the operator to check full name or subject on the paper against LOST PAPERS 103 the name on the folder. This happens most frequently when a repetition of common names occurs. 459. In the preceding paragraphs some of the causes of misfiling have been described, all of which can be eliminated if proper rules are made governing the filing department and adequate equipment is provided. Missing Papers 460. Missing papers may be divided into four classes: (a) Papers that have not reached the files. (b) Papers that have been, removed from the files with- out adequate record being made to indicate by whom taken. (c) Papers that have been misfiled due to carelessness on part of file clerk or others, overcrowding of the files, etc. (d) Papers showing two subjects or titles without definite selection of one or the other, and lack of any stand- ard rule covering the filing or cross-indexing. Papers That Have Not Reached the Files 461. No matter what rules or routine may be established, the most flagrant violator of such rules is usually the head of the organization, or an executive in some department. 462. This is repeatedly evidenced by the examination of the pending tray or basket on any busy executive's desk, which will invariably be found to contain a number of papers that have never been through the file clerks' hands. 463. This does not refer to papers that have not received initial attention, but to material where the replies have been written and held, pending final disposition. 464. Another development of similar nature is the side- tracking of papers in the desks of subordinates whose in- tentions are better than their execution. 104 INDEXING AND FILING 465. As instances of the foregoing may be cited missing papers found: (a) Sandwiched between supplies of stationery in the desks of stenographers or clerks. (b) In the drop pocket of a standard typewriter desk, which has yielded everything from originals and car- bon copies of letters, to pencils, erasers, carbon paper, and rubbish of various kinds. (c) In drawers or pigeonholes of desks. 466. The papers in the pending tray or basket on the executive's desk can be taken care of to much better advan- tage in the current files and brought back to his or her desk each day as they may require attention, by means of a tickler system. 467. Where subordinates are involved, a rule should be made providing that all unfinished business shall be kept in one folder or basket, and a definite place either on or in the desk provided for such receptacle. Papers Removed from the Files 468. With the exception of very small organizations, fold- ers or papers removed from the files should be charged to the person taking same, by means of substitution records or receipts. 469. Such action establishes the responsibility for the papers and enables the file clerk to locate such papers promptly should they be required by another person. 470. If such substitution records or receipts are not main- tained, it means a desk-to-desk canvass until the papers have been found. Papers That Have Been Misfiled 471. Papers misfiled may often be found in the folder preceding or following the one in which they belong. LOST PAPERS 105 472. If the files are overcrowded, look between the folders, also on the bottom of the file drawer, under the folders. 473. If no guides are used in the file, or guides used have no check-sorter projections, a folder or paper may slip to the bottom of the file drawer. 474. In alphabetic files look through folders containing correspondence with similar names. 475. In numeric files look over the index for similar names and then check out each folder to see if a wrong file num- ber has been assigned to the paper. 476. Examine the contents of folders bearing numbers that might be transpositions of the correct file number; e.g., if a paper is missing from folder 76, look through folder 67 ; if missing from 187, look through 178 ; etc. 477. Look up previous correspondence, if any, to see if it carries a proprietary name as well as that of the owner or partners in the concern; e.g., " Brown and Wilson" might be the proprietors of the Atlanta Dry-Goods Company, writ- ing at one time under one name and later under the other, in which event there might be two different files opened. 478. This can be obviated by cross-indexing, giving pref- erence in filing to the firm name rather than the propri- etary one. 479. Misfiled papers in a subject file are apt to be filed under some synonym of the subject, a new file being estab- lished under the synonym. 480. By cross-indexing under the various synonyms to the accepted subject heading, this trouble can be eliminated. CHAPTER XII TRANSFERRING 481. Due in the majority of instances to a mistaken idea of economy, some executives refuse to consider the expendi- ture of money for proper transfer equipment in any other light than a needless expense. 482. Yet the same executive will waste the time of a num- ber of employees (usually high-priced ones) hunting for some particular paper that has been removed from the cur- rent files, tied up in paper packages, and then stored away in packing boxes in some out-of-the-way place. 483. . The transferring of papers should be considered from the following standpoints, and transfer equipment provided for the care of this class of material in accordance with the plan best adapted to the needs of the organization. Methods of Transfer 484. There are three methods available by which the trans- fer of dead material can be accomplished: (a) Periodic shift of the entire contents of the file to transfer equipment of equal capacity. (b) Maintenance of multiples of the regular files, each unit of equipment containing equal periods. (c) Continuous transfer at regular intervals, retaining in the current files all material bearing dates included within the fixed minimum period immediately pre- ceding the date of transfer. Periodic Transfer 485. This is the easiest way to transfer, as it simply means the removal of the guides and folders with the material 106 TRANSFERRING 107 from the current files to transfer drawers or boxes, and the insertion of a new set of guides and folders in the current files. 486. Each transfer drawer or box should be labeled to show the contents. If alphabetic, the label should show the section of alphabet contained, as indicated by the first and last guides in the transfer, with the addition of the year or other period contained. 487. If a numeric system is used, the contents should be indicated by designation of the numbers of the first and last folders, and the year or other period contained. (See 384 c.) 488. This method can be used in organizations where the percentage of reference is small, the papers being to a large extent of a miscellaneous character which would permit of their elimination from the current files at an early date. Multiples of Current Files 489. When this method is employed, the current files are operated for a fixed period, say one year, and at the end of that time the equipment is duplicated to take care of the filing for the succeeding year. 490. At the end of the second period, the material in the files covering the first period is removed and placed in trans- fer cases, or destroyed, according to the requirements of the organization. 491. The equipment from which the transfer is made is then available for filing of material covering a new period. 492. In a business of a seasonal nature, necessitating ref- erence to the files of the corresponding season of the preced- ing year, the amount of reference of this character is usually sufficient to warrant investment in the duplicate equipment. 493. With the equipment required to carry one year's material duplicated, a minimum of one year and a maximum of two years are always available. 108 INDEXING AND FILING 494. If the transferring is handled in this manner, it will be found advisable to carry the current period in the upper drawers of the files (providing standard four-drawer vertical files are used), and the previous period in the lower drawers, this affording quicker access to the current material in the upper drawers both from the standpoint of filing and reference. Continuous Transfer 495. This method necessitates the establishment of a fixed minimum and maximum period for the current files. If the material is to be retained for a minimum of one year, the maximum can be made one and a half years or greater if desired. 496. At the end of the maximum period, each folder is examined and all papers over a year old are removed and placed in transfer files in the same order. 497. If a folder contains no material bearing a date within the year or other minimum period, the entire folder should be removed and placed in the transfer files. 498. This plan differs from the others as it allows the work of transferring to be carried on without holding up the regular current filing until such transfer is completed, the method being a process of elimination of the dead material between two fixed dates. 499. When the material is retained for a number of years, the transferred material can be arranged so as to bring all of the material of one correspondent or subject together in one place. 500. When this arrangement is desired, the transfer drawers or cases should only be filled about half full at the time of the first transferring, so as to allow for future trans- fers without the necessity of shifting all of the material in order to make room for the material transferred later. TRANSFERRING 109 501. In some offices where the reference to transferred material over a year old is slight, the files are kept by years without merging the material of one period with that of the previous period. 502. Folders that are full should not be transferred at any other time than the regular transfer period. (See 260 to 262.) 503. When operating under a numeric system, a common mistake is made by file clerks in replacing transferred folders with a complete set of numbered folders in consecutive order, disregarding the fact that some correspondents of one year may not be correspondents the next year. (See 384 b.) 504. Folders should be numbered and put in the current files after the transferring only at such times as they may be required for the filing of the papers of a given corre- spondent. 505. Exception. It frequently occurs that an organiza- tion using the numeric system will give a customer the same number for his ledger account and the correspondence file, using the same index for both. 506. In instances like this, it may be advisable to trans- fer all of the old folders and replace them with an entire new set. Such procedure would depend upon the individual conditions. 507. Exceptions of this nature are usually due to the fact that no account number or file number is assigned to a cor- respondent until actually developed into a customer. Until that time all papers are filed in a miscellaneous, alphabeti- cally arranged file. Destroying Papers 508. Depending upon the line of business as well as the nature of the records, the length of time transferred papers should be kept will vary with each case considered. HO INDEXING AND FILING 509. For instance, if a record is taken of customers' names and addresses, a mail-order house will seldom require cor- respondence more than a year back. 510. On the other hand, it is nothing unusual to have a foreign correspondent refer to an order, or a letter, of ten or fifteen years ago, requesting a duplication of the order or further information in connection with the subject involved. 511. In businesses of seasonal nature, transferred material can seldom be disposed of short of two years, and in some instances must be kept a great deal longer. 512. Another factor entering into this question is the statutes of limitations governing the time limit and manner of bringing suits to collect a given indebtedness. These vary according to the state in which the action is brought. In New York it is six years. 513. Some concerns will not permit the destruction of any papers unless the dates of such papers fall outside of the statutes of limitations. 514. Under no circumstances should papers be destroyed without proper authority, preferably in writing. Guides in Transfer Files 515. When transferring papers filed under a numeric sys- tem, it is not necessary to transfer the guides, as the folders will be in sequence of numbers, although they may not al- ways be in consecutive order. 516. In direct alphabetic filing, the better grade equip- ment provides a tabbed miscellaneous folder, one for each division of the alphabet, the tabs printed with the same designations as the guides. (See illustration, page 111.) 517. This arrangement permits the use of the tabbed mis- cellaneous folders as guides in the transfer files, leaving the regular guides in the current file. 518. This method of guiding transferred files effects a TRANSFERRING 111 -/_ Adams Ernest R Acme White Lead fiCd material saving in the cost of transferring, as the miscellane- ous folders taken from the current files cost considerably less to replace than the guides. 519. When used in this manner, it must be remembered that the miscellaneous folder usually marks the end of the division represented by the designation printed on the tab; consequently all material of that particular division of the files will ordinarily be found in front of the miscellaneous folder, unless a rearrangement was made at the time of trans- ferring so as to bring the miscellaneous folder in front of the individual folders of the same group. 520. In order to insure the return of the folders taken from the transfer files for reference, to the proper files, all folders put in the transfer files should be stamped along the 112 INDEXING AND FILING top edge of the front flap of the folder with the word "TRANSFERRED" followed by the designation of the period represented by the papers in the folder. 521. If the transferred folder contained the correspond- ence for the ejatire year of 1914, it would be stamped ' ' TRANS- FERRED 1914"; or if it contained less than the year's corre- spondence or papers, say the first six months, it would be stamped "TRANSFERRED JAN. to JUNE, 1914"; etc. 522. Exception. "When the transferred material of one period is merged with that of a preceding period, it will be found impractical to mark the folder or transfer file with the final date as this will be changed with each succeeding transfer. 523. By marking the folder and transfer file with the earliest date contained, the final date could be omitted until such time as a break was made in merging, and a new set of transfers started. * 524. When transferred material of one period is not merged with that of a previous period, it is recommended that the paper bearing the earliest date in each individual folder be stamped as shown below, to indicate that there is previous correspondence in the transferred files if such is the case. FOR PAPERS PRIOR TO THIS DATE SEE TRANSFERRED 525. The use of a rubber stamp in this manner will save time in reference work, as the absence of the imprint indi- cates that there is no correspondence or papers prior to the date or period examined. Transfer Equipment 526. While it is not always the most important factor in TRANSFERRING 113 deciding the type of transfer receptacle to be used, the ques- tion of the space available for transferred material must re- ceive consideration. 527. When sufficient floor space is available, the unit drawer type of transfer (either wood or steel) will be found to be the most satisfactory proposition. 528. This type of file can be stacked one on top of the other without the use of shelving, running the stack as high as it may be found desirable, the drawer of any unit in the stack being accessible. 529. Each drawer will take the equivalent of the con- 114 INDEXING AND FILING tents of a standard vertical file drawer (usually 24 inches deep), and can be used with any method of transfer desired. 530. If the floor space is limited, but the wall space will permit of the erection of shelving, the pamphlet box type of transfer can be used to advantage. 531. Pamphlet boxes are made in sizes (height and width) conforming to standard sizes of the vertical files, e.g., cor- respondence, invoice, legal cap, etc., but varying in thick- ness, this governing the volume of material that can be filed in each box. 532. The thickness or depth of a pamphlet box runs ap- proximately three, four, and five inches; of these three sizes the four-inch box is the one most favored, as the three-inch box holds too little material, and the five-inch box is too heavy for general use. 533. In comparing capacities it will require six four-inch pamphlet boxes to take the equivalent of one standard unit transfer drawer. CHAPTER XIII CENTRAL FILING DEPARTMENT 534. With the growth of an organization, duties originally attended to by the proprietor are delegated to subordinates with the consequent building up of departments, each hav- ing a certain function. 535. As these departments develop, correspondence and other papers accumulate, the filing being carried on under a system installed by the department head or some assistant. 536. On this basis the varieties of filing frequently equal the departments from the numeric standpoint, each depart- ment operating without consideration of the others, with the result that when a paper is wanted it usually means a can- vass of one department after another until it is located. 537. The establishment of the central filing department as a clearing house for all papers has been the means of eliminating many of the troubles common to departmental filing, and in the average organization offers the following advantages : (a) The files are centralized at one point and maintained under a standard system, this bringing all material relating to a given correspondent or subject together in one file or series of files. (b) Files in charge of an experienced file clerk can be kept in better shape than the scattered departmental files in the care of one or more individuals in each department. (c) Responsibility for the correct filing of the papers is fixed, with the file clerk in position to keep track of all papers taken from the files and to check the return of such material to the files. Ii6 INDEXING AND FILING 538. The location of the filing department should be con- sidered in relation to the other departments of the organiza- tion, and should be so situated as to permit of the delivery of material from the files to any point promptly. 539. Any arrangement that relegates the filing depart- ment to some obscure corner, usually reacts to the detriment of the entire organization, the highest paid executives and employees suffering most on the score of lost time. 540. After the location of the department has been de- cided upon, the next consideration is the physical arrange- ment of the filing equipment, which should afford ready access to any part of the files from the working center occupied by the indexer's desk (if any), the sorting trays, and tables. 541. In instances where more than five or six units are used, the stringing out of the files in one straight line should be avoided as far as possible, as it almost invariably means lost time. 542. The allotment of a rectangular space permitting of an arrangement of the files against three walls of the room or three sides of the space, generally gives the best results. 543. The amount of space required in the center will vary, depending upon the number of filing cabinets required and the number of file clerks needed in the operation of the department. 544. When the space permits, it will be found preferable to give each file clerk a small desk or table, instead of a large table for the general use of the entire filing department staff. 545. The establishment of a central filing department does not necessarily mean that all of the papers coming to this department must be merged in one general file. 546. The divisions maintained will depend upon the needs CENTRAL FILING DEPARTMENT 117 of the organization in each instance, variations being gov- erned by the size of the concern and the special requirements of the different departments. 547. The divisions that it may be found desirable to establish would ordinarily be grouped as follows : (a) General and miscellaneous correspondence. (b) Branch office or factory correspondence, reports, etc. (c) Private correspondence (under lock and key). (d) Credit information (under lock and key). (e) Information and data. (f) Drawings and blue-prints (if any). (g) Copies of sales invoices (reference copies, not ac- counting department). 548. Such material as the private correspondence and credit information should be kept under lock and key, be filed by the head file clerk, and be issued only to individuals hav- ing the authority to requisition it. Departmental Routine 549. Rules and instructions governing the operation of the filing department and its relations with other departments should be clearly set forth in writing, and a copy of such rules with amendments and changes (when made) should be furnished to each department throughout the organization. 550. Such rules should define in detail : (a) Method of filing. (b) Divisions of the files. (c) Individual responsibility (if more than one clerk). (d) Collection of material to be filed. (e) Rough sorting, indexing (if system requires it), and filing of material. (f) Issuance of material requisitioned. (g) Transferring and destroying of papers. 551. When there is more than one file clerk, one of them n8 INDEXING AND FILING should be placed in charge of the department, the subordi- nate file clerks being assigned certain sections of the files, or definite duties in relation to same. 552. The collection of material to be filed should be made at least once each day, oftener if the conditions demand, the locations from which such collections are to be made being definitely indicated. 553. This can be accomplished by listing the various points from which collections are to be made, or they can be indicated by means of a chart showing the channels through which the material reaches the files. 'Chief Inaexer 1 or File Clerk / ^ Assistant File Clerks \ \ ^ ^ CATALOG FILES CORRESPOND- ENCE FILES WORJIATIOH FILES 554. In instances where material is called for while in process of filing, sorting trays should be used to accomplish the rough sorting to alphabetic divisions which will permit of access to the papers according to the name or subject dur- ing this period. 555- When the filing is maintained under an alphabetic arrangement, the sorting tray can be placed beside the files and the material taken out to file as required, the guides CENTRAL FILING DEPARTMENT 119 usually being a straight alphabetic set (one guide to each letter of the alphabet). 556. Under a numeric arrangement, as soon as the mate- rial is arranged alphabetically, the sorting tray should be taken to the indexer's desk, the papers indexed, and then 120 INDEXING AND FILING reasserted according to numeric groups, usually by hundreds, the guides in the sorting tray being numbered by hundreds. 557. In instances where the material to be filed runs into volume, the type of sorting tray illustrated in the preceding paragraphs can sometimes be replaced to advantage with sort- ing racks, consisting of a series of pigeonholes approximately 12 inches wide, 9 inches deep, 3 to 4 inches high (for cor- respondence or papers up to 8y 2 by 11 inches), and built so as to incline downward from front to back and thus prevent the papers from falling out. 558. The issuance of material to individuals should be governed by the rules set forth in 270 to 284. 559. Transferring and destroying of papers are covered under Chapter XII, " Transferring. ' ' CHAPTER XIV CLASSING AND GROUPING OF RECORDS Surveys 560. In the installation of filing systems it is essential that the system selected be one that will meet the require- ments of the organization. 561. This can be determined only after a careful analysis or survey of the various files in operation, if these are already established; covering the demands made upon them by the different departments, how the files are situated in relation to all departments, and the conditions and systems under which they are operated. 562. In new organizations the installation must be based upon the scope and plans of the business as well as upon the methods in use by others in the same line of business. 563. While it is true that no two organizations, even in the same line of business, will operate under exactly the same system, there is a certain amount of similarity that will per- mit of amplification or modification, provided the basic plan of operation is right. 564. When a filing system is to be installed, the answers to the following questions will disclose the general conditions under which the files are operated, and give a basis for the designing of the system to be installed. Analysis of Filing Conditions 565. NAME OB TITLE OF ORGANIZATION 566. BUSINESS OK PROFESSION 121 122 INDEXING AND FILING 567. DEPARTMENT OR DIVISION OF THE FILES 568. CLASS OF RECORD FILED (a) Correspondence (b) Sales invoices (c) Purchase invoices (d) Credit records (e) Information and data 569. KIND OF MATERIAL FILED (a) Original letters (b) Carbon copies (c) Tissue press copies 570. FILING SYSTEM (a) Alphabetic (b) Alphabetic-numeric (c) Numeric (d) Geographic (e) Subject (f) Decimal (g) Whose make of equipment? 571. FILING CABINETS (a) Size of drawer inside in inches height, width, depth. (b) Number of drawers. (c) Style of file vertical, horizontal, flat. (d) Are files unit or solid construction? (e) Are files steel or wood? (f) Whose make of cabinet ? 572. HANDLING OF PAPERS (a) Does incoming mail pass through this depart- ment prior to distribution ? (b) Are papers stamped with date of receipt? (c) Are papers marked with the date that they are answered ? CLASSING AND GROUPING OF RECORDS I2 3 (d) Number of points from which collections are made. (e) Number of collections per day. (f) Are papers stamped or initialed to indicate that they have received attention and can be filed? (g) Number of papers handled per day (average), (h) Do employees, other than the regular file clerks, file any papers or folders away after using ? (i) Is record kept covering folders and papers re- moved from the files? Out guide or receipt card? (j) Are entire folders taken, or only individual papers? (k) State number of references per day to the file (approximately). (1) Percentage of reference within six months (approximately), (m) Percentage of reference within twelve months (approximately), (n) Are letter copy books used? If so, are carbon or loose tissue copies filed in addition to the copy book? 573. TRANSFERRING OF PAPERS (a) Is business of seasonal nature requiring that files of previous season or year be available ? (b) Are papers destroyed? After what length of time? (c) Kind of transfer case used pamphlet box, wood drawer, steel drawer, shoe box type. (d) Method of transfer. Periodic shift of entire contents of the file. . Maintenance of mul- tiples of regular files, separating periods. Retaining a minimum amount of correspond- 124 INDEXING AND FILING ence at each time of transfer, making periodic transfers. 574. CONDITION OF THE FILES (a) If vertical file is used, how many guides per drawer ? (b) Kind of guides used manila; pressboard, plain or metal-tipped; linen card stock, plain or celluloided. (c) Folders used manila, light or heavy weight; envelopes. (d) Are folders overloaded ? (e) Does material slump in the files ? Cause. (f) Are file drawers overloaded? 575. FILE CLERKS (a) Number of operators male, female. (b) What other duties, if any, devolve upon file clerks ? 576. LOCATION OF FILE ROOM (a) Location of file room in relation to other de- partments. (b) Arrangement (attach sketch). (c) Light. (d) Space. 577. NUMERIC FILES (Vertical) (a) Series of numbers consecutive; consecutive with alphabetic prefix. Are secondary num- bers suffixed? Are letters of alphabet used as suffixes? Are gaps left in numbering to maintain groups? (b) What other uses, if any, are made of numbers ? (c) How is miscellaneous mail filed ? (d) Kind of index bound book, loose-leaf, card, visible. (e) If card index, state approximate number of CLASSING AND GROUPING OF RECORDS 125 cards, and size of subdivision of guides. Attach sample of card. (f) Date of installation of present index. (g) Which predominates, names or subjects? (h) What information is recorded on index? (i) Amount of cross-indexing (approximate), (j) Amount -of cross-referencing (approximate). (k) When was index last read and checked? (1) Present condition of index. (m) When files are transferred, are all folders re- placed in the current files, or only such folders as may be required for new material ? (n) Are papers indexed before or after distribu- tion? (o) When there is more than one file clerk, are the papers filed by the same clerk who does the indexing ? 578. ALPHABETIC FILES (Vertical) (a) Guides. Size of subdivision (number of guides to the alphabet). (b) Arrangement of guides fifth-cut, assorted positions; fifth-cut, first, second, and third positions. (c) Folders. Are individual folders used? Are miscellaneous folders used? Are folders tabbed or straight-edged? (d) Cross-indexing. Approximately how much? Method. (e) Cross-referencing. Approximately how much ? Method. 579. In most instances the greater portion of material to be filed consists of correspondence, official orders from cus- tomers, and office memoranda. 580. This constitutes the basic group around which the balance of the filing system is built, the other divisions 126 INDEXING AND FILING of the files depending upon the size and requirements of the organization. 581. Where the size of the concern is such as to warrant the maintenance of accounting, credit, sales, and purchasing departments, it may be necessary to establish divisions of the files to cover certain classes of material pertaining to these departments, which might be grouped as follows: 582. Correspondence division to include general, sales, and purchasing departments' correspondence, official orders from customers, office memoranda, etc. 583. Credit division to include credit records, mercantile reports, references, financial statements received from cus- tomers and other sources and serving to form the basis on which credit is established. 584. In some organizations this class of records is retained in the credit or accounting department, but wherever kept they should be in locked files. 585. Sales invoices, when filed in a central filing depart- ment, are usually an additional set of copies maintained for reference purposes. This is done in order to save the time of the accounting department staff in looking up ledger accounts to give reference numbers or folios pertaining to invoices or credits. 586. The filing of this class of material is treated in Chapter XXI of this volume under the heading " Filing of Sales Invoices." 587. Purchase invoices would not ordinarily be filed in the central filing department if the accounting department main- tained a voucher system involving a voucher form to which the invoices were attached. 588. In organizations where a purchase ledger is main- tained, these invoices can be filed independently of the corre- spondence, or, if considered desirable, they can be filed behind CLASSING AND GROUPING OF RECORDS 127 the same set of guides but separated from the correspondence by the use of a colored folder for each set of papers, such folder containing nothing but invoices. 589. Details as to the method of filing purchase invoices will be found in Chapter XXII. 590. Catalogs and price lists are in some cases handled through the general file room, but are always maintained as a separate division of the files. 591. The method of filing catalogs will vary according to individual requirements and is taken up in detail in Chapter XVII, "Catalog and Pamphlet Filing." 592. Drawings and blue-prints should always be main- tained as a separate division, but the method of filing should provide for the dovetailing of these files into the records to which they belong. For instance : 593. In an architect's or contractor's office, drawings and blue-prints can be filed according to the job number used to identify the client, while in a manufacturing concern the pro- duction order number would be used. 594. Information and data files should always be operated as a distinct group. If under numeric arrangement, the index would be separated from any other index. 595. The nature of the business or profession is more or less of a factor in deciding the groups or divisions of the files as illustrated in the following groups for different professions and businesses: 596. ARCHITECTS AND ENGINEERS (a) Clients' contracts and agreements relating to same (usually kept in the safe). (b) Job file containing correspondence with clients and contractors, and superintendents' reports in relation to the execution of the job. 128 INDEXING AND FILING (c) Trade file containing correspondence, circulars, etc., not relating to any specific job. (d) Drawings and blue-prints (except full-size details). (e) Drawings and blue-prints (full-size details) . (f) Specifications (sometimes included in job files). (g) Catalogs and price lists. 597. PUBLISHERS OP PERIODICALS (a) Subscription orders, changes of address, com- plaints. (b) Subscription index and expiration record. (c) Subscription stencils (usually filed geographi- cally). (d) General correspondence. (e) Advertising correspondence, orders, etc. (f) Editorial Manuscripts. (g) Editorial Illustrations, (h) Editorial Correspondence. 598. MANUFACTURING (a) General and sales correspondence. (b) Production orders and records. (c) Catalogs and price lists. (d) Drawings and blue-prints. (e) Credit records. (f) Information and data. (g) Purchase vouchers and invoices. 599. DEPARTMENT STORES (a) Customers' correspondence, orders, etc. (b) Customers' applications for credit. (c) Mail-order correspondence. (d) Credit index. (e) Advertising department correspondence, orders, etc. (f) General correspondence. CLASSING AND GROUPING OF RECORDS 129 600. In businesses of a seasonal nature, which include cloth- ing, millinery, laces and embroideries, carpets, etc., reference to the records of the corresponding season of the previous year will frequently affect the method of transferring, and in some instances render it necessary to file copies of sales orders, etc., separately in the sales department instead of in the general files. 60 1. TERMINOLOGY. In establishing groups or divisions of the files, the title selected for the group should be as concise as possible, be descriptive of the class of material contained, and if there is any choice of terms, preference be given to those common to all lines of business. 602. Whenever the title is not descriptive, an explanation of such title should be written and filed for reference. 603. When papers to be filed pertain to a particular ac- count or class of accounts, the title under which the file is to be opened should be determined by the accounting depart- ment. 604. The same rule is applicable to other departments of the business, particularly in connection with manufacturing data relating to raw material, tools and machinery, and finished product. 605. Prior to the adoption of the titles, the classification should be gone over very carefully to see that there are no duplications of files either in the same or different groups. This is most likely to occur through the use of different titles designating the same subject matter. 606. Such duplication can be almost entirely obviated if the management of the organization will determine upon one standard term or title for each subject, requiring all members of the organization to use the accepted title in referring to a given subject. CHAPTER XV NOTATION 607. Notation is defined as the method of representing numbers and quantities by marks and signs. 608. In indexing, notation is a method of representing sub- jects and their divisions and ramifications by signs, symbols, letters, numerals, or combinations of any two or more of these. 609. Its use provides the means of designating a subject in concise form, at the same time definitely establishing a fixed place in which material relating to a given subject can be found. 610. The form of notation to be used will depend upon the nature of the material filed, the groups into which it is divided, the probable or possible expansion of the groups and their divisions, and whether the entire range of subjects, or the greater part of them, can be definitely designated. 611. All groups or classes should be treated as co-ordinate, and divisions of these as subordinate to the group or class, but co-ordinate as to each other within the group or class, while subdivisions bear the same relation to the division as the division to the group or class. 612. For the purpose of designation, the forms of notation may be classed as follows: Numeric Duplex numeric or primary and secondary numeric Alphabetic-numeric Decimal Alphabetic 613. NUMERIC. This form, sometimes designated as a 130 NOTATION I3I straight numeric system, assigns a number arbitrarily in se- quence to each name or subject, and can be used satisfactorily for material that while increasing in volume of names or sub- jects does not have divisions or subdivisions. 614. When this form of notation is used, grouping by means of blocking, or leaving gaps in numbering should be avoided, as such a course makes it necessary to leave a larger block of numbers open than necessary, or else run the risk of overlapping with the numbers of the next block. This, if it occurs, necessitates the starting of a new series of numbers, making two places to look for the same material. 615. If the filing is started on a straight numeric basis, with the titles assigned to cover broad groups, it would be pos- sible to expand it to a duplex numeric system either in part or in its entirety if need be. 6 1 6. For example, take the subject of insurance. At the time of starting the files there might be very little material and this more or less general in character, which would be placed in one folder numbered 4. 617. Later it might develop that a quantity of material was being received relating to various kinds of insurance, at which time it could be rearranged in folders, all general ma- terial being left in the number 4 folder, and the balance of the material classified, each class being placed in a separate folder. 6 1 8. DUPLEX NUMERIC OR PRIMARY AND SECONDARY NUMERIC. Using the original or primary number as a group designation, the folders covering the divisions would be num- bered in consecutive order, e.g. : 4 INSURANCE 4-1 Accident 4 - 2 Automobile 4 - 3 Fire 4 - 4 Burglary 132 INDEXING AND FILING 619. This would permit of the maintenance of one file con- taining all papers up to the time that expansion was necessary, due either to the volume of material or the classification of it. 620. Should further expansion be required, a third division can be made by suffixing letters of the alphabet in rotation, e.g. : 4-3 FIRE INSURANCE 4 - 3 a Losses 4 - 3 b Agents 4 - 3 c Rates 4 - 3 d Danger Zones 621. The index cards would be made out for each division and subdivision as they are added, all of these items being listed in rotation on the original index card covering in- surance. 622. When carried out to this extent, this method affords an unlimited number of primary groups or classes, an un- limited number of secondary divisions, and a maximum of twenty-six tertiary divisions. 623. ALPHABETIC-NUMERIC. This term is applied to the form of notation using a letter of the alphabet prefixed to the number to indicate either the group or the series. 624. When used in this manner the prefixed letter repre- sents the first grouping, usually of related subjects or classes, divisions being made in accordance with the requirements, as in the following example : A 1 B 5 - 3 C 9 - 15 D 7 - 10 a 625. This would give two, three, or four divisions, the third and fourth divisions being developed as needed, and would give expansion limiting the number of groups at cer- tain points ; NOTATION (a) First division limited to 26. (b) Second division unlimited. (c) Third division unlimited. (d) Fourth division limited to 26. 626. In maintaining numeric files wHere the number of files run into volume, the letter is frequently prefixed to dis- tinguish one series from another, the series usually being limited to a certain range of numbers, e.g. : 1 to 10,000 would represent the first series, A 1 to A 10,000 the second series, and B 1 to B 10,000 the third series 627. This is used in numbering checks, purchase or sales orders, and similar records so as to avoid a great number of digits to be written or transcribed from one record to another. 628. When used to number requisitions, the prefixed letter is frequently used to indicate the department from which it is issued. 629. DECIMAL ARRANGEMENT. This form of notation is described in Chapter X, "Subject Filing," 422 to 425 in- clusive, and is applicable to files operated on that basis. 630. ALPHABETIC. While affording the greatest expansion, this form is the least satisfactory in general operation, due to the fact that a majority of operators find it more difficult to retain a combination of letters than one consisting of numbers, or letters and numbers. 631. When used the first letter of the combination repre- sents the group, the second letter the division, and the third and subsequent letters the subdivisions. 632. In some instances this is carried out on a mnemonic basis, using letters of the alphabet that coincide with the initial of the title of the group. 34 INDEXING AND FILING 633. The following table shows a comparison of the va- rious forms of notation described, using the same group of subjects, divisions, and subdivisions. u c Numeric Si 11 fiz "c g'i SI I9lv3 1914- 191 b 191 HCT Feb. Mar 793. When figures covering the sales of a given territory are required, they are obtained by adding the totals of sales shown on each of the individual customer's cards within the group. 794. By ruling and printing the guide cards used for the purpose of indicating states and towns or other territorial units, the tabulations of figures covering such territorial divi- sions can be summarized on these guides. SALES RECORDS 169 .- Territory controlled by Str-ongest competitor TOTAL A B C D 795. RECORD OF SALESMEN. The sales orders entered each day may be assorted according to salesmen. The total amount of sales to the credit of each salesman obtained for each day and added to total recorded for the preceding days of the month, establishes a cumulative total from the first of each month to the current date. RECAPITULATION OF SALES tfU^/V &-\<\\S SALES- MAN AMOUNT OF SALES BY TERRITORIES CREDITS RETURNS NET SALES TO DATE DERS 1 2 3 4 1 1* I Vo I I SS" IS(.* if-V 2 *s Uo \ oS \ 8 if S y . 3 I ov si* s I53 \ H v 3S 4 \s IF i U* 34- ^~ ~^^ "^ "^X L__ 796. These sheets or cards are filed according to days, be- hind month guides, making it possible to recapitulate either quarterly, semiannually, or annually as may be desired. 797. Another recapitulation by class of commodity enables the sales and the production or purchasing departments to co-operate as to the classes and quantities of material required, the estimates being based upon the sales classed as to com- modity and seasons. 170 INDEXING AND FILING RECAPITULATION COVERING SALES OF Day JANUARY JTJNB TotaJ 798. These cards are filed according to commodity, entries being made each day recording the total sales of that par- ticular commodity. The cards are prepared so as to provide for one year 's record being maintained on .a single card, six months on each side. 799. Unless such information is maintained in an informa- tion and data file covering the requirements of the entire or- ganization, it is essential that the sales manager provide for a file (usually correspondence-size, arranged on the basis of an alphabetic subject file) to contain reports on market condi- tions, transportation matters, advertising matter (including form and circular letters, booklets, etc.), and territories to be developed. 800. A file of this character enables the sales manager to compile information that can be used as the basis of determin- ing the practicability of a campaign in a given territory, the conditions existing as to products to be sold, and the methods to be used in selling. CHAPTER XX CREDIT RECORDS 80 1. The credit manager whose record at the end of a fiscal year shows a very small percentage of losses and claims in attorneys' hands for collection is almost invariably the one who maintains detailed records affording information regard- ing the standing of customers. 802. This necessitates the maintenance of an individual folder for each customer, containing mercantile reports, letters of reference, statements of assets and liabilities, salesmen's re- ports as to credit, stock carried, and memoranda of fires, actions and judgments. 803. The use of a binder or fastener folder for the filing of these papers insures the arrangement of the papers in the order of their receipt (with the latest paper at the top), the fastener precluding the accidental loss of papers. 804. In instances where the credit department depends upon reports from mercantile agencies to a large extent, the credit or bill-size folder will usually prove satisfactory. 805. When the mercantile reports are supplemented by let- ters of reference and records of direct investigations, the cor- respondence-size folder will give better results, owing to the fact that most of the papers (other than mercantile reports) 171 172 INDEXING AND FILING are usually on the regular letter-head paper which would have to be folded if the papers are filed in the credit or bill-size folder. 806. No miscellaneous folders should be used in the credit files, as it is essential that the material pertaining to a given customer be kept intact for ready reference. 807. When the files are maintained under an alphabetic arrangement, affording direct reference to the material (see Chapter VI, ''Direct Alphabetic Filing"), a form may be printed on the outside of the folder allowing for a condensed record of the information contained in the folder. REFERENCES id Our, How pays Credit limit 808. If quick references and decisions are essential, a con- densed credit record in card form will be found more satis- factory than the use of the form printed on the front of the folder containing the credit information. (See page 173.) 809. The credit files can be maintained satisfactorily under a numeric arrangement in organizations filing their general correspondence in this manner. 810. The index to these files is maintained by recording the file number on the credit card shown on page 173, which would CREDIT RECORDS 173 Name O to ttop ctodi! File Number City State Class Year Sales Rating Ledger Pays Terms Dun Biad. 19*13 Limit 1914 Salesman 1915 Reference 1916 1917 Remarks 1918 1919 1920 be filed alphabetically and serve as the index to general cor- respondence as well. 811. GEOGRAPHIC FILING. Due to the concentration of sales effort in a given locality, or to the fact that in some instances a more comprehensive view of general conditions can be thereby obtained, some credit managers prefer the geographic arrangement. 812. The arrangement of credit files maintained on this basis would be the same as that of correspondence filed as described in Chapter IX, "Geographic Filing." 813. The state and town guides are sometimes ruled and printed; the state guides allowing for notations as to state laws; the town guides allowing for records of attorneys to whom collection matters can be referred, etc. 814. COLLECTIONS. Sometimes the credit man occupies a dual position, handling the collections as well as the credits, and in such instances the two records are frequently combined. 815. If the collection work is heavy it can be handled bet- ter as a separate record. In such cases the objection to the combined record is found in the necessity of rewriting the 174 INDEXING AND FILING credit information items whenever the space allotted to the collection record is filled up. 8 1 6. When the collection record is handled in card form, the cards are printed with the days of the month along the top edge, and the follow-up work is taken care of by the use of signals along the top of the card as described in 79 to 82. 817. Collection cards such as shown above would only be filed for delinquents, or for customers who are given special discounts for payment of accounts within a specified time. 8 1 8. These cards are made out from a list of such accounts furnished by the accounting department, or else from the statements, those showing unpaid balances prior to a certain date being recorded and followed up. 819. Record of payments received can be obtained by going over the cash book each day and noting the amounts received, or by a report from the bookkeeper itemizing the payments of the day, or by having the checks received pass through the collection department. 820. The method of handling this part of the work will differ in different organizations, depending upon the functions assigned to the various departments. 821. Owing to the confidential nature of material contained in the credit files, it is seldom feasible to consolidate credit information with general correspondence or other material. It is generally conceded that the credit files should be under lock and key. CHAPTER XXI FILING OF SALES INVOICES 822. Originally, sales invoices were made out in longhand, transcribed into a day or sales book, and posted from there into the ledger. 823. When reference to any invoice was necessary it could only be accomplished by referring to the ledger account of the customer, obtaining a list of the various folios of the day book from the ledger page, and then referring to the day book. 824. DUPLICATE BILLING. With the increased use of carbon paper as a duplicating medium, the sales book was made up with printed bill-heads inserted alternately in a bound book with a plain sheet of paper, the bill-head being perforated so that it could be torn out after it was written, while the carbon copy remained in the book and was used as the charging medium. 825. Succeeding this, the loose-leaf binder came into use, the sheets containing one or more invoices according to the length of the individual charge. 826. With all of these, however, the same difficulty arose the arrangement of the charges in chronological order meant the establishment of an index to the folios or else reference to the ledger. 827. I^ many instances this objection is obviated by taking an additional carbon copy of each invoice and filing the in- voices of each individual customer together, either by name or account number, behind guides, usually without the use of folders. 828. This eliminates interrupting the bookkeeper for folios, 175 176 INDEXING AND FILING as the reference copies can be obtained without delay from the file rooms. 829. ALPHABETIC FILING. When sales invoices are filed al- phabetically, they should be filed behind name guides, one for each customer, without the use 'of folders. 830. Whenever the ledgers and correspondence files are maintained under any of the direct reference systems alpha- betic, alphabetic-numeric, or geographic arrangement the filing of the sales invoices should be operated in the same manner, the index being eliminated. 831. NUMERIC FILING. When sales invoices are filed under a numeric system, either the correspondence or account number (if any) should be used. 832. With the correspondence files arranged numerically, the sales invoices can be filed under the same number as as- signed to the customer's correspondence, maintaining a distinct set of files for the sales invoices but using the same index for both files. 833. If the sales ledgers are maintained on a numeric basis, with an account number assigned to each customer, it will be fpund better to file by the account number in preference to the correspondence number. FILING OF SALES INVOICES 177 834. When operated in this manner the correspondence in- dex should carry the account number on each index card just below the regular correspondence number, using the letter "A" prefixed to the number to indicate its nature. 835. The accounting department copies of the sales invoices, kept either in loose-leaf binders or filed loose in card index or vertical file drawers (according to the size of the invoice), are arranged in chronological order without regard to the name of the customer. This set of invoices, constituting the posting medium, should be retained intact for the department's records and for auditing purposes. 836. All references to the invoices, even in the accounting department, should be made by obtaining the file or reference copies from the file room, except in connection with items that relate to accounting questions, such as checking of totals, trial balances, or similar work. CHAPTER XXII FILING OF PURCHASE INVOICES 837. The method of handling purchase invoices will depend almost entirely upon the manner in which the accounting department is operated. 838. PURCHASE LEDGER. When invoices are entered in a journal and from there posted to a purchase or accounts pay- able ledger, these invoices are filed in an unpaid bill file, alpha- betically arranged, as soon as the journal entry has been made. 839. Unless the volume of unpaid invoices is very heavy, they will only need to be separated by a 25-division set of guides without folders. 840. When an invoice is paid it should be removed from the unpaid file and re-filed as a paid invoice under the par- ticular method of filing that may be adopted. 841. ALPHABETIC FILING. This method can be used for the filing of paid invoices with the use of individual and miscel- laneous folders in the same manner as for correspondence. (See Chapter VI, "Direct Alphabetic Filing.' 7 ) 842. In establishments where the purchase invoices do not run into volume, these papers can be filed in the regular cor- respondence files, using a colored folder for the invoices (paid) of each vendor, and filing this folder directly behind the correspondence folder of the same name. 843. If the correspondence of a certain vendor was re- quired, only the manila folder would be removed; if invoices, only the colored folder would be taken, thus keeping all papers pertaining to a vendor in one location in the file, but separated, as described above, so that either class of papers can be ob- tained as desired. 178 FILING OF PURCHASE INVOICES 179 844. Even if the invoices are filed separately from the cor- respondence, it is advisable to use a colored folder, thereby preventing the filing of invoice folders in the correspondence files, or the correspondence folders in the invoice files, without the misfiling being noticed. 845. VOUCHER SYSTEM. When purchase invoices are han- dled under this system, vouchers consecutively numbered should be made out for each set of invoices to be paid, the in- voices being attached to and filed with the voucher after it has been receipted. 846. These vouchers should be filed in numeric order, this necessitating the maintenance of an index to locate the in- voices of any particular vendor, as these invoices when filed by voucher numbers are scattered throughout the files. 847. The index to these vouchers can be made up on any of the standard-size cards (preferably 5x8 inches), ruled as shown in the following illustration, these index cards being filed alphabetically according to the name of the vendor. NAME , L . **~^ ' J . 848. INVOICE REGISTER SYSTEM. With the adoption of the voucher check, dispensing with the receipting of invoices or vouchers, the invoice register system came into use to a great extent. 849. Each invoice, either as it is received or approved, is assigned a number in consecutive order, and an entry is made in an invoice register recording the invoice number, the name of the vendor, date of the invoice, and the amount, this latter l8o INDEXING AND FILING being distributed by means of amount columns to the various classes of accounts to be charged. 850. The register serves two purposes : first, as a check on the invoices to see that they are properly accounted for; second, to establish the total amount of the invoices of each month, which represents the credit to be made to the accounts payable (control) account at the end of each month. 851. The invoices are filed by the register number, the in- dex being maintained in the same form as in the operation of the voucher system, no ledger for the individual vendors 7 ac- counts being maintained under either the voucher or invoice register systems. CHAPTER XXIII CHECK AND VOUCHER FILING 852. When the regulation check book is used in the com- mercial office with either a stub record or a carbon copy of the check as it is issued in numerical and chronological order, the returned vouchers after being reconciled with the check and pass-books are filed in numeric sequence until such time as the auditor has passed them. 853. These checks can be left in the numeric arrangement, or can be reasserted into alphabetic order according to the names of the vendors, affording immediate access to the checks drawn in favor of a particular vendor. The latter method has some advantages when there is no accounts payable or purchase ledger. 854. When the voucher system of invoice filing is used, the cancelled bank check is sometimes attached to the accounts payable voucher and invoices that the check covers, thereby completing the entire record from the authorization of the invoice for payment to its settlement. Check Filing in Banks 855. While the filing of checks in a commercial office is a matter of a semipermanent record, the filing of this class of material in the bank is a transient one, but these checks are of greater importance than a great many other papers that are filed, as they represent the official authorization of the de- positor to the bank to disburse a stated amount of money for his account. 856. Consequently the bank must be in a position to deliver to any depositor upon demand all checks or vouchers repre- senting the payments made for the account of such depositor. 181 182 INDEXING AND FILING 857. There are two methods of handling these vouchers: (a) Pass-book method (b) Statement method 858. PASS-BOOK METHOD. Under this plan which has been in use for many years, the bank retains the paid vouchers filed according to the name of the depositor, until such time as the depositor delivers his pass-book to the bank to be balanced. 859. The files containing these paid checks or vouchers should be arranged alphabetically, using a name guide for each depositor and a division guide for each division or sub- division of the alphabet required, according to the size of the files. 860. Metal-tipped guides with the fifth-cut tip for alpha- betic divisions in the first position, and the name guides alter- nated in the second and third positions of a third cut, will give satisfactory service, allowing for the changing of the names in the metal-tipped projections. 861. A similar arrangement uses celluloided guides which will give equally satisfactory results, allowing for expansion or contraction at any point as may be required, by the addition or removal of printed guides. (See 220 to 224.) 862. When a pass-book is returned to the bank to be bal- anced, all of the vouchers on file at the date of balancing that CHECK AND VOUCHER FILING 183 have been charged to the depositor on the bank's records are removed from the file, listed, and the total of the vouchers recorded in the pass-book. 863. These vouchers together with the depositor's pass-book are then filed in another section of the files arranged in the same manner, and held there until called for by the depositor. 864. All checks or vouchers received subsequent to the balancing of the pass-book are filed, as soon as charged, in the regular check file until the next time the pass-book is balanced. 865. STATEMENT METHOD. Owing to the increased use of the newer types of adding machines, making it possible to make up the depositor's statement at the time of listing the checks, many banks and trust companies have adopted the duplicate monthly statement method, returning all paid vouchers with the original of the statement to each depositor at the end of each month. 866. During the month these statements are filed alpha- betically by the names of the depositors, the paid vouchers being filed in the same manner as in the pass-book method. 867. At the end of each month the vouchers are removed and checked to see that there is a voucher for each item listed on the statement. The original of the statement and the vouchers are then returned to the depositor, the duplicate copy of the statement being retained in the files of the bank. 868. Ordinarily the pass-books are not filed when the state- ment, method is used, as they are only balanced at such times as they are presented with a request from the depositor that the book be written up. CHAPTER XXIV FILING OF ELECTROTYPES AND CUTS 869. The method of filing half tones, zincs, plates, electro- types, and line cuts, is governed largely by the class of illus- tration, the nature of the organization, the reference necessary, and the standpoint of such reference. 870. Cuts may be classified according to their use as follows : (a) Illustrations used in connection with the text of ma- terial published in newspapers, magazines, and books. (b) Illustrations used in printing of catalogs, booklets, and other advertising matter distributed direct or through the mail. (c) Forms (type, or type and illustrations) plated because of the quantity run or the possibility of additional runs being required. 871. The organizations ordinarily handling cuts to a con- siderable extent may be grouped as follows : (a) Publishers newspaper, magazine, and book (b) Advertising agencies (c) Printing plants (d) Catalog or mail order houses 872. Inasmuch as the question of filing of electrotypes and cuts in the publishing field depends materially upon the in- dividual conditions existing in each organization, it is deemed impracticable to set forth any definite rules to be followed in this connection. 873. NUMBERING OF CUTS. Whenever cuts are mounted on wood blocks, they should be numbered or marked by means of 184 FILING OF ELECTROTYPES AND CUTS i%$ steel punches, which can be obtained in sets one punch for each digit and naught, also letters of the alphabet, if required, which will permit of any combination of letters and numbers being made. 874. The letters should be indented in the side or end of the wood block, not on the back, as the inlays or mats used under the cut to surface it are frequently glued to the wood blocks, thus covering any marks that might be made on the back of the block. 875. Unmounted cuts can be identified by attaching a small tag bearing the number or other designation, using wire instead of string to attach it and putting the wire through the tack holes originally used for mounting the cut. 876. This tag must be detached each time such cuts are used, the cuts being retagged when the form is broken up and the cuts returned. Printing Plants 877. Electrotypes and cuts retained in a plant of this de- scription are either the property of the printer, having been made up at his own expense because of a large run on the presses or in anticipation of repeat orders for the same job, or else belong to the customer who has furnished the cuts for the execution of a certain piece of work. 878. The majority of printers handle their work under a production or job order number, which would be used as the identifying number for the cut. In some instances the order or form number is incorporated as a part of the set-up, usually at the top or bottom of the form. 879. "When there is more than one cut used on a given job, it is customary to suffix in rotation a letter of the alphabet or a secondary number to the order number, the first cut carrying only the order number, the second cut the suffix "A." For instance, if the order number was 854, the numbering would be : 186 INDEXING AND FILING First cut, _ 854 Second cut, 854 A, or 854 - 1 Third cut, 854 B, or 854 - 2 Fourth cut, 854 C, or 854 - 3 880. Exception No. 1. Cuts used in the production of a book or pamphlet with numbered pages would be identified by the order numbers and the page numbers. 881. Plates covering page matter where a section or para- graph number is used in place of the page number, would be identified by first and last numbers (section or paragraph) appearing on each page. 882. Exception No. 2. In instances where the same illus- tration is used in different-sized cuts, the suffixed letter or number is sometimes used to designate the various sizes. 883. CUTS BELONGING TO CUSTOMERS. With few exceptions the average printer does not care to retain possession of cuts that are the property of his customers, as it necessitates the reservation of space and equipment for the storage of such cuts, for which he obtains no remuneration. 884. "When such cuts are retained it is usually because of constant runs being made, requiring that the cuts be available at all times, or that the customer desires the printer to keep them, or else that the printer believes it to be to his own advantage to keep them. 885. As the printer's interest in these cuts ends with the return of the cut to the customer, or its destruction in accord- ance with orders from the customer to that effect, there is no need of elaborate records being kept. 886. PROOF FILES. By taking a proof of each cut the printer has in his possession, marking the proof with the num- ber or other designation assigned to the cut, these proofs can be filed, first according to the name of the customer, then numerically or otherwise according to the nature of the refer- ence to them. FILING OF ELECTROTYPES AND CUTS 187 887. When a cut is ordered to be returned or destroyed, the proof should be removed from the file and attached to the order or memorandum calling for the return or destruction of the cut, which is then filed with the customer's correspondence. Catalog or Mail Order Houses 888. In organizations of this character it is customary to designate all, or the greater portion of tne merchandise handled, by catalog numbers, the descriptive matter to a large extent being supplemented by illustrations. 889. Many of these catalogs are issued at stated intervals, requiring that the subject matter be checked up before each issue goes to press, that obsolete material be eliminated and new material inserted. This requires that a record be kept of originals, electros, and their location. 890. This record can be maintained to the best advantage in card index form, a card for each illustration, the arrangement of the card providing for a record of the original, by whom it was made, style of the cut, its number, electros made, and their location. 891. The detail to be recorded will vary in different organizations. The illustration shown is suggestive only and may require changes to adapt it to individual requirements. Subject Number Location SIZE X Inches. HALT TOME Square Cut Silhouette Vignette LINE COT OHIGINALS iCLKCTROS MADE ELECTROS ISSUED 1 i 188 INDEXING AND FILING 892. If catalog numbers are assigned to the merchandise illustrated, the same numbers should be used to identify the cuts, the card index to the cuts being maintained in numeric order. 893. Proof files are seldom necessary in this class of work except as to new illustrations that have never been used in the catalog. Proofs of these are kept on file until the new edition of the catalog is out. 894. The plan outlined for mail order houses can be used to advantage in other mercantile fields where cuts are handled to any extent and a record is required. 895. Organizations connected with church, social service, public health, and other welfare work, frequently handle cuts, electros, etc., in connection with the literature they issue or material they furnish to local societies or publications for use in special campaigns. 896. In some instances the requirements of the organization demand that they be accessible from the standpoint of locality ; in others the subject would be the factor. 897. Each cut should be numbered as provided for in 873 to 876, the cuts being filed either in shallow drawers or on shelves as may be desired. 898. PROOF FILES. A proof should be taken of each cut, which is marked with the number assigned to the cut. These proofs are then classified and filed, either loose or mounted on manila sheets (the same as clippings). 899. The arrangement of the proof files can be made either subject, alphabetical, or geographical, according to the in- dividual requirements. 900. When the majority of the illustrations are small-sized, it is possible to maintain an index to the cuts in card form, mounting the proof or other reproduction of the cut on the back of the card, the card carrying as much or as little data as to the original of the cut, etc., as considered necessary. CHAPTER XXV FILING EQUIPMENT Filing Cabinets 901. The filing cabinets on the market at the present time are of three distinct types : (a) Solid cases permitting of no expansion, varying from one drawer to sixty or more. (b) Horizontal sections, each a distinct unit, additions being made by placing another unit above or below the original unit, the top and base being removable, thus allowing for both expansion and rearrangement. (c) Vertical units allowing for addition of one or more units laterally, the various units being of uniform height and depth. 902. A stack of horizontal or a range of vertical units is not necessarily made up of multiples of any one unit, it being possible to consolidate legal, correspondence, invoice, and card index files with storage cupboards or drawers of various types in the same stack. 903. SOLID CASES. Disregarding the nature of the material filed correspondence, invoices, index cards, etc. cases of this type should only be used in instances where it can be prede- termined how much, if any, expansion must be allowed for, such provision being made at the time of installing the equipment. 904. This type of case should never be used for customers' indexes, sales records, mailing lists, or other records of simi- lar character of cumulative nature. 190 INDEXING AND FILING 905. HORIZONTAL UNITS. Filing equipment of this type of construction can be obtained in a variety of sizes and combina- tions, allowing for the housing of card indexes, checks, in- voices, correspondence, legal papers, or other material, in the same stack. 906. In many of the smaller establishments combination horizontal stacks can be used advantageously, because of the limited amount of any one class of material to be filed, all of the records involved being handled by one or two individuals. 907. Small combination stacks can be satisfactorily used by executives, to contain records constantly referred to in connection with their work. 908. For the housing of cards on which changes and addi- tions are constantly being made, such as sales, quotations, and similar records, the horizontal unit with the removable drawer or tray not exceeding 15 or 16 inches in depth will be found the most serviceable. 909. Card index trays exceeding 16 inches in depth are usually made up with two or more rows of cards to the drawer or tray, the trays necessarily being of heavier construction, requiring extension slides to sustain the weight of the drawer and its contents. 910. Such trays present difficulties in handling, due to their weight and the amount of table space they require when removed from the cabinets to be used, which render them unsatisfactory in many cases. FILING EQUIPMENT 191 91 1. VERTICAL UNITS. These can be obtained in practically the same variety of sizes and combinations as the horizontal units, the vertical units containing a greater number of drawers per section than the horizontal. 912. Regardless of the nature or size of the records filed, all vertical units of a given make are of uniform height and depth, usually 50 to 53 inches high and 25 to 27 inches deep. 913. Correspondence and legal size vertical files are regu- larly built four drawers to the unit, one above the other, each drawer having a capacity of approximately 5,000 sheets of paper per drawer (24 inches deep inside), allowing for guides and folders. 192 INDEXING AND FILING 914. While some correspondence and legal size files are made five drawers high, they are not satisfactory as the top drawer is too high for an average operator to work with com- fort without standing upon a stool, which means lost time. 915. Card index sizes of vertical units vary as to the num- ber of drawers per unit according to the size of the card to be filed, the average being six drawers of cards 5x8 inches, eight drawers of cards 4x6 inches, and ten drawers of cards 3x5 inches, allowing for two or more rows of cards per drawer, each row accommodating approximately 2,000 light-weight (7 to iy^ points thick) cards per row. 916. All vertical file drawers that are over 16 inches deep should be equipped with extension slides having either roller or ball-bearing fittings. 917. The test of the operation of a file drawer is not a FILING EQUIPMENT 193 question of how easily it will open of close when empty, but how easily it can be handled when it is loaded to its average working capacity. 918. The contents of a correspondence file drawer will weigh from 60 to 75 pounds. A drawer properly constructed will operate more easily under this load than when empty. 919. In the majority of high-grade cabinets the drawers of the same size are interchangeable, but occasionally a drawer will not operate satisfactorily out of its original place. 920. Shifting of the drawers about in a filing cabinet is usually due to an effort to save time in connection with trans- ferring or rearrangement of material in the files. 921. Before changing any drawers around in the cabinets, each drawer should be numbered consecutively, starting with the top drawer at the left and going down, and then taking the top drawer of the next row or unit, etc. 922. The corresponding number should be marked on the inside of the frame of the unit opposite the drawer, which will permit of the drawers being returned to their original places in case they do not fit satisfactorily when shifted around. 923. The question of wood or steel cabinets is largely a matter of preference, depending upon individual conditions, each having its advocates. 924. SIZES OF CABINETS. There is a decided lack of standards in the sizes of filing cabinets, not only between different manufacturers of equipment but in the product of any one manufacturer, in which it is not unusual to find variations in the sizes of different types of cabinets all in- tended for the filing of the same-sized material. 925. In some instances these variations are so slight as to be negligible; in others there is enough difference to make it impossible to use the same filing equipment in two different cabinets. 194 INDEXING AND FILING 926. Owing to these differences it has been found imprac- ticable to list the exact sizes of the file drawer in the follow- ing tabulations of sizes, the maximum size of the material that can be filed in the drawer being given instead, allowing for the over-all height of the guides (including tab) in card index and vertical file drawers. 927. The following tabulations of sizes of the various styles of cabinets carried by different manufacturers represent the maximum sizes that can be filed as indicated in 926. While these sizes have been verified with the latest obtainable cata- logs as well as by direct communication, with the various manufacturers listed, the question of such sizes should be taken up direct with the individual manufacturer as to exact measurements. KEY TO TABULATIONS FILING EQUIPMENT S Solid cases as described in 901 a, 903, 904. H Horizontal units as described in 901 b, 905 to 910. V Vertical units as described in 901 c, 911 to 923. T Transfer boxes or drawers. MANUFACTURERS No. Name 1 Library Bureau 2 Globe-Wernicke Co. 3 Amberg File & Irdex Co. 4 Browne-Morse Co. 5 Yawman & Erbe 6 Macey Co. 7 Shaw-Walker Co. 8 Wabash Cabinet Co. 9 Art Metal Construction Co. 10 Fire Proof Furniture & Const. Co 11 0. M. Edwards Co. 12 General Fireproofing Co. 13 Baker-Vawter Co. Class of Equipment Wood and steel Wood only Wood and steel Steel only FILING EQUIPMENT 195 2 1 > > > > a I w> > > ffi> W> a | 02 > 02 t> 02 K*" SH | w O> *H 3 C5 f^ 1 rn f^ ^> ^ rn. \^- jTj p*- 4-J i o e2 ' 00 1 02 td 02 w td 02 w 1 i MH H-l rH fl OS - 1 w 1 w 02 W W S M>H W EH J O2 K EH 02 E} EH 02 E| EH ^ 1 O2 U 02^ o^a CO | 02ffl COffi 02K <^ | 02ffl H 02^ H 02ffl - O2 > O2 td; > H 02ffi>^ 02ffi>EH 73 s q l q_l > 02 S a -a a> a <^ flQ o v s^ ^ ST3 'S Sf v^^O ^00 vQO bo ^O "^ t> lO C^ 1C UO LO lO S> t^- OQ tO tO CO CO CO CO GO GO GO GO lis 5^ Sfe OJ^-j S 8 LI1 fl ffi T3 0) t: &p S3 fc .a o O2 ^ 03 T ?_, 73 0) !^H - 03 a -3 Q bO 03 H Q 03 a 03 0) O +j o3 - O h H OJ 13 " X a> ^_> 03 1 l 03 E^ q 1 1 1 9 6 INDEXING AND FILING CO CO > w w w w w ^ tiO c3 2 21 E 03 tO S A ,C3 4> o o> OQ s ^P "S 5 (M 00 Tfl GO ift i CO CO GO CO FILING EQUIPMENT 197 SS s : o>"_ QJ r^i SW Ci CS O C5 .2 ca a 3 I O v^O 10 s - t- t- t OQ 198 INDEXING AND FILING o _ o> "3 H *75 o 05 w 00 CO CO x!>' X^ 1 X$0 ^Q? - OV05 05 05 05 05 rH rH rH r-l "O a CS O a, o in o B a &c o QJ OJ CQ PH FILING EQUIPMENT 199 CO cc> 30 fr- Th CO (M W 2* o /-; cd o S P. ^ O sa - %> 10 CO 05 LO 1C OidCiOiOOOOOTH rH a > m 00 w w i w w w w M a CO (N a tn t>i> aw w Wffi CO O5 rH b- OO GO > OQ 8 E "S r-lr-lT-lr-l CO Ci cc 50 * !- a 13 2 03 fc W w w a > WWW (M COr^TiHLOTtl CMrHrHrHi I saqout 9 01 g uiojj FILING EQUIPMENT 20 3 CO | rH || T DATE TAKE ARCHITECTURAL FILING 241 1107. FULL-SIZE DETAIL DRAWINGS. Owing to their size, these are usually filed separately from the other drawings, being folded to a size that will permit of filing in either the legal-size file (10x15 inches) or the architectural size ( 111/2 x 15 inches). 1108. The arrangement of these drawings should corre- spond to that maintained for all other drawings, first by job number or name and then by drawing number. 1109. BLUE-PRINTS. With the exception of a set of blue- prints of the drawings on each job for reference purposes in the drafting room, very few blue-prints are filed by the archi- tect, prints being made as required. i no. Exception. This does not apply to slwp drawings (blue-prints or drawings furnished by contractors or manu- facturers showing what they propose to furnish on a given job), these usually being attached to and included with original drawings. CHAPTER XXVIII ARCHITECTURAL FILING (Continued) Trade and General Files mi. Correspondence and papers that do not relate to jobs should be filed in this group. The files should be of cor- respondence size and can be maintained either alphabetically or numerically as desired. 1 1 12. Under either arrangement certain subject files should be opened, all material belonging to such groups being filed under the subject instead of the name. The following sub- jects are suggested as a partial list : 1113. APPLICATIONS FOR POSITIONS. Under this heading the following groups would be maintained: (a) Office employees stenographers, bookkeepers, clerks, boys, etc. (b) Drafting room employees. (c) Outside employees superintendents, clerk of works, engineers, and architects (not to include consulting engineers or associate architects). 1114. PROSPECTIVE "WORK. Papers or memoranda relating to prospective work that may develop at some later date into a job, should be filed under this title. 1115. If the job was obtained at a later date, all of these papers should be transferred to the file opened under the client's name or the title of the job. 1116. GENERAL PRACTICE. All requests sent to or received from architects or engineers (including copies of the replies) as to general practice in handling a given subject, should be filed under this title. 1117. TRADE AND MERCHANDISE FILES. Under the heading 242 ARCHITECTURAL FILING 243 of each trade or class of merchandise, a folder should be opened to contain such correspondence or advertising matter as may be considered desirable to save. 1118. Requests for opportunity to bid on certain classes of material or work in connection with some specific job are received in every architect's office, but such requests should not be filed in the job files merely because reference is made to a certain job by the applicant. 1119. If such letters or circulars are of sufficient im- portance to be kept, they should be filed according to the class of merchandise or service involved, disregarding the reference to a specific job. 1 1 20. ALPHABETIC FILING. When this method of filing Adams Ernest R Acme White Lead &Cd 244 INDEXING AND FILING is adopted, any standard type of alphabetic file may be used, preferably one having an arrangement of individual and mis- cellaneous folders behind the guides, the number of the guides to the set varying according to the volume of material to be filed (see 266). 1 12 1. NUMERIC FILING. If maintained under a numeric arrangement, a letter can be prefixed to the number to pre- vent confusing this file with the job file, index cards being made out for each name or subject, e.g., the first file would be 01, the next 02, index and cross-index cards being made out as required. Applications for positions Office Employes Drafting Room Employes Outside Employes 01 01 a 01 b 01 c Employes See Applications for positions Office Employes Drafting Room Employes Outside Employes 01 01 a 01 b 01 c 1 122. While the files are maintained separately, the index cards covering the job and general files are filed together, using only one set of alphabetic guides. In filing these cards the fact that one card may refer to a job and the next to a folder in the general files is disregarded. Catalogs and Price Lists 1123. The filing of this class of material is covered in Chapter XVII, the group numeric method described in 733 ARCHITECTURAL FILING 245 to 742 usually proving the most satisfactory in the architect's office. Library 1124. A considerable portion of the architect's library is made up of architectural plates, photographs, and drawings which should be available according to the class of building represented arid the purpose for which it was erected. 1125. The following classification* can be used to advan- tage in filing such plates and photographs, using architectural- size files (vertical units) which will accommodate all such material not in excess of 12 x 15 inches. CLASSIFICATION OF ARCHITECTURAL PLATES, PHOTOGRAPHS, AND DRAWINGS General Divisions 1 ADMINISTRATIVE AND GOVERNMENTAL BUILDINGS 2 MONUMENTS 3 ECCLESIASTICAL AND RELIGIOUS BUILDINGS 4 EDUCATIONAL AND SCIENTIFIC BUILDINGS 5 SOCIETY BUILDINGS 6 RESIDENTIAL 7 RECREATION AND AMUSEMENT 8 BUSINESS AND COMMERCIAL 9 TRANSPORTATION AND STORAGE 1 MAN UFA CTORIES 11 BRIDGES 1126. Each of these groups is divided and subdivided as required, in the following manner : 1 ADMINISTRATIVE AND GOVERNMENTAL BUILDINGS 1-1 Capitols. Houses of Parliament. Legislative Buildings. 1-2 Ministries of. War, State, etc. Governmental De- partments and Office Buildings. *This classification taken from. "Arrangement of Photographs and Maga- zine Plates" by Sidney F. Kimball, in "Brickbuilder." 246 INDEXING AND FILING 1 - 3 City and Town Halls. 1 - 4 Custom Houses. Excise Offices. 1 - 5 Court Houses. 1 - 5 a Registries of Deeds. Archive Buildings. 1 - 6 Post-Offices. 1 - 6 a Post-Office and Custom House combined. 1 - 6 b Post-Office and Court House combined. 1 - 6 c Post-Office, Custom House, and Court House combined. 1-7 Engine Houses. 1 - 7 a Fire Alarm Stations. 1 - 8 Military, Protective and Corrective. 1 - 8 a Barracks. Military Post Buildings. 1 - 8 b Armories. (See also 7 - 3 Riding Halls.) 1 - 8 c Arsenals. 1 - 8 d Police Stations. 1 - 8 e Penitentiaries. Jails. 1 - 8 f Reformatories for Adults. 1 - 8 g Reform Schools. 1-9 Hospitals, Asylums. 1 - 9 a Sick and Wounded. Incurables. 1 - 9 b Sanatoria. 1 - 9 c Insane. Feeble-Minded. Inebriates. 1 - 9 d Blind. Deaf and Dumb. (See also 4 - 1 g Day Schools for Defectives.) 1 - 9 e Almshouses. 1 - 9 f Aged. Convents, etc. 1 - 9 g Soldiers' Homes. 1 - 9 h Orphans. Children. Foundlings. 2 MONUMENTS 2 - 1 Commemorative. 2 - 2 Funerary. 2 - 2 a Monuments proper. 2 - 2 b Tombs. Mausoleums. 2 - 2 c Receiving Vaults. ARCHITECTURAL FILING 247 3 ECCLESIASTICAL AND RELIGIOUS 3-1 Chapels, small. 3 - 2 Parish Churches. 3 - 3 Cathedrals. 3 - 4 Synagogues. 3 - 5 Parish Houses. Sunday School Buildings. 4 EDUCATIONAL AND SCIENTIFIC 4 - 1 Day Schools. 4 - 1 a Kindergartens. 4 - 1 b Primary Schools. 4 - 1 c Grammar Schools. 4 - 1 d High Schools. 4 - 1 e Normal Schools. 4 - 1 f Manual Training Schools. 4 - 1 g Schools for Defectives. ( See also 1 - 9 d Asylums for the Blind, Deaf and Dumb.) 4 - 2 Boarding Schools. 4 - 3 Colleges. Universities. 4 - 4 Professional and Technical Schools not connected with a Universitjr. 4 - 4 a Theology. 4 - 4 b Law. 4 - 4 c Medicine. 4 - 4 d Science. Engineering. 4 - 4 e Art. 4 - 4 f Music. 4 - 5 Independent Scientific Institutions. Laboratories. Observatories. 4 - 6 Scientific Museums. Menageries. 4-7 Art Museums. Galleries. 4-8 Libraries. 4-9 Learned Societies. (See also 5-1 City Clubs, non-residential. ) 5 SOCIETY BUILDINGS 5 - 1 City Clubs, non-residential. 248 INDEXING AND FILING 5 - 1 a Y. M. C. A., non-residential. 5 - 2 City Clubs, residential. 5 - 2 a Y. M. C. A., residential. 5 - 3 Suburban Clubs. 5 - 3 a Y. M. C. A., suburban. 5 - 4 Country Clubs. 6 RESIDENTIAL 6 - 1 Hotels, etc. 6 - 1 a City Hotels. 6 - 1 b Country Hotels. 6 - 1 c Restaurants. Cafes. Saloons. Bars. Raths- kellers. 6 - 2 Apartments. Tenements. (See also 8 - 3 Mixed Store, Office, and Apartment Buildings.) 6 - 3 Palaces and Palatial Private Houses. Embassies, etc. (Detached.) 6 4 City Houses in block. (Anything with one party wall or more.) 6 - 5 City Houses not in block. 6 6 Suburban Houses. Village Houses. 6 - 7 Country Houses. G - 7 a Farm Houses. 6 - 8 Cottages. Bungalows. 6 9 Outbuildings. Dependencies. 6 9 a City. 6 - 9 b City Stables, private. 6 - 9 c Garages. 6 10 Country. Farm Buildings. 6 10 a Gate and Porter's Lodges. 6 10 b Kitchens. Laundries. Dairies, etc. 6 - 10 c Stables. Kennels. G 10 d Carriage Houses. Garages. G 10 e Barns. Granaries. Ice Houses. Silos, etc. 6 - 10 f Conservatories. Greenhouses. 6 - 10 g Windmills. Water Towers. ARCHITECTURAL FILING 249 7 RECREATION AND AMUSEMENT 7 1 Theatres. Opera Houses. 7 - 2 Concert Halls. Lecture Halls. 7 - 3 Rinks. Amphitheatres. Riding Halls and Schools. (See also 1 - 8 b Armories.) 7 - 4 Gymnasia. Turn Halls. Baseball Cages. (See also 5 - 1 a and 5 - 2 a Y. M. C. A.) 7 - 5 Baths, swimming and otherwise. Locker Buildings. 7 - 6 Buildings for Watering Places. Beach Bath Houses. 7 - 7 Buildings for Parks. 7 - 8 Boat Houses. 7 9 Stadia. 8 BUSINESS AND COMMERCIAL 8 - 1 Markets. 8 - 2 Stores, wholesale and retail. 8 - 3 Mixed Store, Office, and Apartment Buildings. 8 - 3 a Stores and Offices. 8 - 3 b Stores and Flats. 8 - 3 c Offices and Flats. 8 - 3 d Stores with Halls or Meeting Rooms. 8 - 4 Office Buildings. 8 - 4 a Low. 8 - 4 b High, steel construction. 8 - 5 Banks. Trust Companies. Safe Deposit Vaults. 8 - 5 a Bank and Office. 8 - 6 Exchanges. Boards of Trade. Clearing Houses. 9 TRANSPORTATION AND STORAGE 9 - 1 Railway Passenger Stations. 9 - 1 a Way Stations. 9 - 1 b City. 9 - 1 c Country. 9 - 1 d Terminal Stations. 9 - 2 Street Railway Stations. 9 - 2 a Surface Stations. 9 - 2 b Elevated Stations. 250 INDEXING AND FILING 9 2 c Subway Stations. 9 - 3 Wharf and Dock Buildings. 9 - 3 a Ferry Houses. Buildings for Passengers. Im- migrant Stations. 9 - 3 b Dock Buildings for Freight, etc. 9 - 4 Railway Freight Houses. 9 - 5 Warehouses bonded, storage, etc. Cold storage. 9 - 6 Grain Elevators. Coal and Ore Docks. 9 - 7 Railway Roundhouses. Car Barns, etc. 9 - 7 a Roundhouses. 9 - 7 b Car Barns. 9 - 8 Signal Towers. 10 FACTORIES, ETC. 10-1 Mill-Construction Buildings, for whatever use. 10-2 Power Stations. 10-3 Abattoirs. 10 . 4 Laundries. 11 BRIDGES 11-1 Wood. 11-2 Masonry. (Stone, brick, concrete, etc.) 11-3 Steel and Iron. 11 - 3 a Simple Truss. 11 - 3 b Cantilever. 11 - 3 c Arch. 11 - 3 d Suspension. 1127. An alphabetically arranged subject index should be made up covering this classification, either in card index or visible index form, and be maintained separately from all other indexes. (See first illustration on page 251.) 1128. In filing these plates, etc., metal-tipped guides should be used in fifths, the first position being reserved for the class or group, and the remaining four positions being staggered to cover the divisions and subdivisions, using the numeric designations, as shown in last illustration on page 251. ARCHITECTURAL FILING 253 Administrative * Governmental Buildings Capitols See Administrative Buildings 1-1 Parliament, Houses of See Admin ig-trntive Buildings 1-1 1129. In event of there being no material to file under certain divisions or subdivisions, no guides are inserted for the missing groups, it being possible to insert as needed addi- tional guides with the metal tip in any required position, the labels being shifted to conform to the changes made. 1130. If it is found advisable to make any changes in this classification, a set of accession sheets should be written to cover such revisions, following the plan described in 647 to 652. 1131. The practicability of developing the library into information and data files will depend largely upon the re- quirements of the individual office, the amount of material, and the reference to such material. 252 INDEXING AND FILING 1132. The method of establishing files of this character is described in Chapter XVI, " Information and Data Files," the detail covering the handling of periodical literature being described in 656 to 663, and bound literature in 664 to 667, and 690 to 714. Receiving and Delivery Records 1133. In order to keep track of drawings, prints, specifica- tions, samples, and other material received and sent out of the architect's office in connection with each job, records must be maintained so that these items can be looked up either accord- ing to the job or the name of the individual or concern involved. 1134. EECEIVING RECORDS. Drawings, prints, specifica- tions, or samples as they are received should be recorded on receiving slips in duplicate, numbered consecutively, one set of receipts being used for each item or set of items on a job : . 2573 M QUANTITY 3 tfl u>. DESCRIPTION -xov, So-) ' Library Bureau S7I7II 1135. The original copy of the receiving slip should be filed alphabetically according to the name of the individual or the organization making the delivery. ARCHITECTURAL FILING 253 1136. The duplicate carbon copy should be filed numeri- cally by job number and then chronologically by date of the receipt. 1137. Operated in this manner access is afforded to the records of all items received, both by job number and the name of the individual or organization making the delivery. 1138. DELIVERY RECORDS. Applying the same method as described for the maintenance of the receiving records, de- livery slips should be made out in duplicate covering the 254 INDEXING AND FILING Delivered to (JJft. -jv Our Messenger /^ Their Messenger Da V l< BWGS. m. t.f. SPK. 1.11,'ir, Oureau N71TIK drawings, prints, specifications, samples, and other material forwarded to clients, contractors, manufacturers, etc. 1139. These slips are filed in the same manner as the re- ceiving records, the original according to the name of the person or organization to which delivery was made, the dupli- cate by job number as described in 1135, 1136, but main- tained separately from the receiving records. 1140. RECEIPTS. Some architects require receipts covering TJame of Job Dntfl Job Number To Items listed below have been forwarded to the above ;- Origi- inls Trac- ine-3 B.P. F.3.D. Sets Spec. DESCRIPTION Receipt Number 2112 Uail Express Our Messenger Their Messenger ARCHITECTURAL FILING 255 all drawings and other material issued, in which event the original copy is on paper, and the duplicate or carbon copy on a card which can be printed on the reverse side with the return address, so that it can be mailed back as a postal card when the material is sent by mail or express. 1141. The original copy (on paper) is filed alphabetically according to the name of the person or organization to which delivery was made, but is removed and re-filed by job number as soon as the signed receipt is returned, the latter being filed alphabetically in place of the paper slip. Nome of Job Onto Job Na-nber To RECEIVED OF (Insert name of Architect) the following itrms Origi- nals Trac- ings B.P. F.S.D. Sets Spec. DtSCRIPTIOlJ Receipt Vuiiber 2112 RECCIVSO BY 1142. COLLECTION OF PAPERS. The method of collecting papers for filing differs somewhat from that employed in mercantile houses, some person thoroughly familiar with the essential details of each job and the procedure in handling such work being required to check all papers before they are filed. 1143. The individual selected to pass on papers may vary in different architects' offices, depending upon the size of the office and the conditions under which it is operated, the office manager or superintendent usually being the one to handle these papers. 256 INDEXING AND FILING 1144. The points from which general collection of papers is made, having been defined, the papers obtained from these points each morning are deposited in the receiving tray or basket of the office manager, who initials or stamps each paper to indicate that it has received the necessary attention and can be filed. 1145. The number of collection points in the drafting room may vary, depending upon the plan under which that room is operated. 1146. If there is a chief draftsman in charge, all papers would ordinarily be collected from his desk and deposited in the receiving tray or basket of the office manager. 1147. When the plan of "captaining a job" is employed i.e., one man in the drafting room being placed in complete charge of the drafting work on a certain job, all other men working on that job being subject to his orders, and the next job being captained by a different man under similar con- ditions it will be necessary to collect papers from the file basket or tray of each captain handling a job, the papers going to the office manager as in the first case. 1148. Exception. In some instances it may be desirable to permit papers from certain individuals to go direct to the files, such exception being provided for in the instructions to the file clerk. 1149. The various points in the office from which collec- tions are to be made and the routine involved, can be covered by means of written instructions supplemented by a chart showing such routine in graphic form if considered desirable. (See chart on page 257.) 1150. TRANSFERRING. Papers relating to a job should not be removed from the current files to transfer drawers or boxes until such transfer is approved by either the office manager or someone else in authority. ARCHITECTURAL FILING 257 AC 01 COUIt TINS PARTMEKT JOM DRAWINOS MM PRINTS CNERAL COMMCSPONDCNCC CATALOGS AND PRICE LISTS PHOTOS AND PLATES SPECIFI- CATIONS 1151. At regular intervals (whatever period suits the re- quirements of the office) a list of completed jobs should be submitted by the file clerk to the office manager (listing the job number, name of the client, or title of the job), the items not to be transferred being crossed off by him and the list signed approving the transfer of the remaining items. 1152. FOLLOW-UP. The follow-up or tickler work in the office can be handled in accordance with the method described in 285 to 290. CHAPTER XXIX FILES OF AN ACCOUNTANT 1153. I n many ways the services rendered by the ac- countant and the records maintained by him very closely parallel those of the architect or engineer. 1154. The divisions of the files in an accountant's office can usually be made along the following lines: (a) Clients' files, containing correspondence with clients, working papers, reports covering audits or investi- gations made, and record of consultations. (b) General correspondence, including bills for rent, tele- phone, telegraph, office supplies and stationery, applications for positions, excluding all papers relating to clients' affairs. (c) Information and data files, including catalogs, also bound and periodical literature in the library un- less otherwise provided for by the employment of a regular librarian. Filing of Papers 1155. The size of the file used will depend upon the size of the working papers and the size and form of the report used by the individual accountant. 1156. When reports to clients are made up in approxi- mately the same form as legal documents, the papers being bound into a cover at the top edge, the legal-size file (allow- ing for filing up to 91/2 x 15 inches) will be required, 1157. Some accountants have found it practicable to make up their reports in a form that will permit of the use of either 8% x 11 inch paper, or paper that can be folded into that size after being written. 258 FILES OF AN ACCOUNTANT 259 1158. This arrangement permits of the report being bound into a cover from the side so that it can be handled like the average book or pamphlet. 1159. When handled in this manner reports, etc., should be filed in correspondence-size files (allowing for filing papers up to 9 x 111/2 inches), accomplishing a saving both in space and the cost of filing equipment and supplies. Alphabetic Filing 1 1 60. CLIENTS' FILES. This section of the files is handled on the same basis as in other professional lines, the client being the first unit, and material relating to audits, investi- gations, etc., for that client being treated as sub-units. 1161. A satisfactory arrangement of the files can be ob- tained by using a third-cut metal-tip guide in the first posi- tion at the left for the names of the clients, subdivisions being made behind each client's guide for audits, statistics, systems and forms, by using fifth-cut metal-tip guides in the third, fourth, and fifth positions. 1162. Folders should be inserted as required behind each of these guides, the one behind the guide bearing the name of the client to contain correspondence with the client, bills rendered, etc. 1163. Working papers covering audits can be filed in folders or envelopes (if the latter are preferred) either with 26o INDEXING AND FILING the report or separately, as desired, the notation on the top edge of the folder or envelope carrying the name of the client and the period that the audit or investigation covers. 1164. Behind the guide labeled "Statistics" one or more folders would be used containing such information as the accountant considers desirable to work up in connection with the client's business, for making comparisons from one year to another, such as purchases, sales, turnover, operating expenses. 1165. Behind the guide labeled "Systems-Forms," fold- ers can be maintained in the same manner containing rec- ords of the systems in use, with such samples of the forms as may be required. 1 1 66. The divisions maintained for each client as well as the number of folders or envelopes required behind a guide will vary according to the requirements of the individual office and the nature of the service rendered the particular client. 1167. A file or set of files covering a new client would be inserted in alphabetic order (of the client's name), using a set of guides as described in 1161. 1168. GENERAL CORRESPONDENCE. The material covered by this division can be satisfactorily handled by means of an alphabetic file maintained as shown in the illustration on page 261, using individual folders for such correspondence or material requiring same because of importance or bulk, the balance being filed in the miscellaneous folders. (See Chap- ter VI, " Direct Alphabetic Filing.") 1169. INFORMATION AND DATA FILES. It is seldom that this division of the files can be maintained satisfactorily un- der an alphabetic arrangement, although there will be in- stances where this method can be used for some time in the smaller organizations or in instances where the material does not run into volume. FILES OF AN ACCOUNTANT 261 Adams Ernest R Acme White 1170. If it is considered advisable to maintain this divi- sion alphabetically, the plan described in 414 to 421 (sub- ject filing) can be used, supplemented by cross-reference cards as shown in 436. 1171. Owing to the fact that accounting and systematiz- ing material frequently relates to diversified subjects, folders should be maintained under each subject, a cross-reference sheet or card, indicating where the material is filed, being inserted in the folders containing the related subjects. 1172. Books, periodicals, and catalogs are referred to in the same manner, using the index or accession number of the book if it is cataloged and filed; otherwise the reference must be by name of the author, title of the book, and page 262 INDEXING AND FILING for bound literature; or the title of the article, name of the periodical, volume number, and page for periodical literature. 1173. While it is possible to maintain these files under an alphabetic arrangement, the advantages gained by handling them under a numeric arrangement in all three divisions will, in the majority of cases, amply offset the extra work involved. Numeric Filing 1174. INDEXES. Two indexes should be maintained cover- ing the three divisions of the files, one for the clients' and general divisions, and the other for the information and data files, both indexes being arranged alphabetically. 1175. With two distinct indexes arranged in this man- ner, it will only be necessary to distinguish between refer- ences to the general and clients' files by prefixing a letter to the numbers used in designating 1jie general files, the numbers of the clients' files being used without any prefix. 1176. As the numbering in the clients' and the informa- tion and data files may conflict to a small degree in cross- referencing between the two files, all references to the clients' files should have the letter "C" prefixed to the number of the file whenever any references are entered in the informa- tion and data files. 1177. CLIENTS' FILES. As commissions are received each client is assigned a number in consecutive order starting with number 1, a folder bearing the corresponding number being placed in the files, this folder containing all papers and corre- spondence of a general character. Marshall Dry Goods Co. 15 White Street, New York City FILES OF AN ACCOUNTANT 263 1178. If the client authorizes an audit of the books, say for the year 1913, an additional entry is made on the index card which would then read: Marshall Dry Goods Co. 15 White Street, New York City. Audit of Books, 1913 1-1 1179. A second folder or envelope is filed immediately behind the general folder of the client, being numbered 1 - 1, in which are placed all papers pertaining to the audit of 1913 business, these usually including a copy of the audit report and the working papers. 1180. Exception. When it is found desirable to file the working papers separately owing to their bulkiness or a pref- erence that all working papers be kept out of the clients' files, the number assigned to the audit can be marked on the envelope containing the working papers, these envelopes being filed in the same rotation as maintained in the clients' files. 1181. In the illustration used and with other items of similar nature, no cross-indexing is required, but there are other types of service that frequently involve outside parties, and in such instances it will be necessary to cross-index. 264 INDEXING AND FILING 1182. For instance, in making the audit report to the client a recommendation might have been included that an appraisal be made of the entire plant. 1183. The acceptance of the recommendation by the client, authorizing the accountant to arrange for the appraisal, might be treated as a new commission, the entry on the index card being made: Marshall Pry Goods Co. 15 White Street, New York City. Audit of Books, 1913 Appraisal Appraisal Co., 1914 1-1 1-2 1184. This necessitates a cross-index card being made out for the Appraisal Co., reading: Appraisal Co. New York City. See Marshall Dry Goods Co. (Appraisal 1914) 1-2 1185. A folder or envelope would be marked with the number assigned, 1-2, all papers pertaining to the appraisal being put in this folder, which would then be filed behind the folder bearing the preceding number for the same client. 1186. In event of the client authorizing another audit of the books for the succeeding year, an additional entry would be made on the index card, which would then read : FILES OF AN ACCOUNTANT 265 Marshall Dry Goods Co, 15 White Street, New York pity, Audit of Books, 1913 Appraisal Appraisal Co'. , 1914 Audit of Books, 1914 1-1 1-2 1-3 1187. Index cards for other clients would be made out in like manner, cross-indexing whenever the name of an indi- vidual or an organization other than the client enters into the proposition. 1 1 88. These index cards are then arranged alphabetically in card index trays, filing according to the title or first line entry on each card. 1189. GENERAL CORRESPONDENCE. This division of the files should contain all papers, correspondence, bills (paid), appli- cations for positions, etc., excluding all papers relating to clients or services rendered to them, also any material that might be classed as information or data. 1 1 go. Maintained separately from the clients' files, the folders in this division should be numbered from 1 up con- secutively, with a letter of the alphabet prefixed to distin- guish them from the clients' files, all of the index cards Now York Telephone Co, 15 Dey Street, New York City, 01 'Jestarn Union Telegraph Co. 195 Broadway, New York City, (See 1191.) 02 266 INDEXING AND FILING covering both divisions being filed behind one set of guides as indicated in 1174, disregarding the nature of the reference. 1 191. Index cards are made out as required for each name or subject, with additional cards for cross-indexing when necessary. (See illustration at bottom of page 265.) 1192. When letters from a number of individuals are filed under the title or subject, the index card is made out for the subject heading and cross-index cards for each name involved, as shown in the following first two illustrations. Arnold, George D, See Applications for positions 03-2 Applications for positions 03 Certified Public Accountants Senior Accountants Junior Accountants Bookkeepers Clerical Stenographers 03-1 03-2 03 - 3 03 - 4 03 - 5 03-6 Stenographers See Applications for positions 03-6 Accountants See Applications for posit ions :- Certified Public Accountants Senior Accountants Junior Accountants 03-1 03-2 03-3 FILES OF AN ACCOUNTANT 267 1193. Cross-index cards should also be made out covering the subheadings, each card being filed in its proper alpha- betic sequence. (See last two illustrations on page 266.) 1194. INFORMATION AND DATA FILES. When maintained under numeric arrangement, this division of the files can be operated to the best advantage along the lines described in Chapter XVI, "Information and Data Files." 1195. As indicated in connection with the classifications given in other chapters covering the filing of professional records, any classification would be subject to more or less revision on the part of the individual accountant according to the scope of his work and field in which he is specializing. 1196. The following classification has been prepared as an illustration of the method of working out such classifications, and it may be possible to use it as a basic outline, filling in additional items as the material for this division of the files is accumulated. 1197. No claim is made that it is either ideal or complete, it being suggested that additions and possibly revisions may be necessary prior to acceptance as a standard classification, or to bring it up to the requirements of an individual office. CLASSIFICATION INFORMATION AND DATA FILES FOR ACCOUNTANTS General Divisions 1 ACCOUNTING - AUDITING 2 BIBLIOGRAPHY 3 BANKING 4 MONEY AND EXCHANGE 5 INVESTMENT - SPECULATION 6 EXTRACTIVE 7 PURCHASING 8 PRODUCTION 268 INDEXING AND FILING 9 COST ACCOUNTING 10 DISTRIBUTION 11 PUBLIC SERVICE 12 ASSOCIATIONS AND INSTITUTIONS 13 COMMERCIAL - INDUSTRIAL ORGANIZATIONS 14 REAL ESTATE 15 INSURANCE 16 PUBLISHERS 17 GOVERNMENT, NATIONAL 18 GOVERNMENT, STATE 19 GOVERNMENT, COUNTY 20 GOVERNMENT, MUNICIPAL 21 OFFICE APPLIANCES 22 EXPORTS 23 IMPORTS 24 PROFESSIONS 25 CORPORATIONS 26 EFFICIENCY 27 INDEXING - FILING 28 ADMINISTRATION, GENERAL 29 ADMINISTRATION, EMPLOYEES 1198. Each of these general divisions are divided and sub- divided as required in the following manner: 1 ACCOUNTING - AUDITING 1 - 1 Terminology and Definitions. 1-2 Bookkeeping. 1 - 2 a Single-Entry. 1 - 2 b Double-Entry. 1 - 3 Cash. 1 - 3 a Petty Cash (Imprest). 1 - 4 Journals. 1-5 Ledgers. 1 - 5 a Boston. 1 - 5 b Loose-Leaf. 1 - 5 c Card. 1 - 6 Valuations - Appraisals. FILES OF AN ACCOUNTANT 269 1 - 6 a Inventories. 1-7 Depreciation. 1 - 8 Capital. 1 - 8 a Net Worth. 1 - 9 Profit and Loss. 1 - 9 a Revenue. 1 - 9 b Expense. 1 - 9 c Service. 1 - 10 Interest. 1 - 11 Discount. 1 - 12 Accounts Receivable. 1 - 12 a Sales Invoicing. 1 - 12 b Statements. 1-13 Accounts Payable. 1 - 13 a Voucher Systems. 1 - 14 Negotiable Instruments. 1 - 14 a Checks. 1 - 14 b Bills of Exchange. 1 - 14 c Certificates of Deposit. 1 - 14 d Notes, Promissory. 1 - 14 e Bills of Lading. 1-15 Non-negotiable Instruments. 1-16 Controlling Accounts. 1 - 17 Reserves. 1 - 18 Budgets. 1 - 19 Good-Will. 1 - 20 Burden. 2 BIBLIOGRAPHY 2 - 1 Journal of Accountancy. 2-2 Engineering Magazine. 2-3 U. S. Treasury Decisions. 2 - 4 American Statistical Association (Quarterlies). 2 - 5 National Municipal Review (Quarterlies). 2 - 6 Journal of Political Economy. 2 - 7 National Association of Credit Men Bulletins. 270 INDEXING AND FILING 3 BANKING 3 - 1 Federal Reserve Board. 3 - 2 Federal Reserve Banks. 3 - 3 National Banks. 3 - 4 State Banks. 3 - 5 Trust Companies. 3 - 6 Savings Banks. 3 - 6 a Postal Savings Banks. 3 - 6 b School Savings Banks. 3 - 1 Private Banks. 3-8 Building and Loan Associations. 3-9 Clearing Houses. 4 MONEY AND EXCHANGE 4 - 1 Monetary Standards of the World. 4 - 2 Mediums of Exchange. 4 - 3 Foreign Exchange. 4 - 4 Domestic Exchange. 5 INVESTMENT - SPECULATION 5-1 Stock Exchanges. 5 - 2 Produce Exchanges. 5 - 3 Coffee Exchange. 5-4 Cotton Exchange. 5 - 5 Metal Exchanges. 5 - 6 Stocks. 5 - 7 Bonds. 5 - 7 a Debenture. 5 - 7 b Municipal. 6 EXTRACTIVE 6-1 Mining. 6 - 1 a Coal, Anthracite. 6 - 1 b Coal, Bituminous. 6 - 1 c Copper. 6 - 1 d Silver. 6 - 2 Agriculture. 6 - 2 a Farming. 6 - 2 b Dairies. FILES OF AN ACCOUNTANT 271 " 7 PURCHASING 8 PRODUCTION 9 COST ACCOUNTING 10 DISTRIBUTION 10 - 1 Marketing. 10 - 1 a Direct, i 10 - 1 b Agency. 10 - 1 c Mail Order. 10 - 1 d Consignment. 10 - 1 e Delivery. 10 - 1 f Pricing. 10 - 1 g Records. 10 - 2 Advertising. 11 PUBLIC SERVICE 11 - 1 Railroads. 11 - 1 a Steam Railroads. 11 - 1 b Electric Railroads. 11 - 2 Navigation. 11 - 3 Electric Light and Power. 11 - 4 Telephone. 11 - 5 Telegraph. 11 - 6 Gas. 11 - 7 Water. 11 - 8 Cemeteries. 12 ASSOCIATIONS AND INSTITUTIONS 12 - 1 Educational. 12 - 1 a Alumni. 12 - 2 Hospitals. 12 - 3 Charitable and Social Service. 12 - 4 Trade Associations. 12 - 5 Employees' Associations. 12 - 5 a Labor Organizations. 12 - 6 Fraternities. 272 INDEXING AND FILING 13 COMMERCIAL - INDUSTRIAL ORGANIZATIONS 13 - 1 Textiles. 13 - 1 a Cotton. 13 - 1 b Silks. 13 - 1 c Woolens. 13 - 1 d Converters. 13 - 1 e Shrinkers. 13 - 1 f Bleachers. 13 - 2 Storage. 13 - 2 a Free Warehouses. 13 - 2 b Bonded Warehouses. 13 - 2 c Household. 13 - 2 d Cold Storage. 13 - 2 e Grain Elevators. 13 - 2 f Coal Pockets. 13 - 2 g Safe Deposit. 13 - 3 Wearing Apparel Men. 13 - 4 Wearing Apparel Women and Misses. 13 - 5 Wearing Apparel Children. 13 - 6 Wearing Apparel Infants. 13-7 Laces and Embroideries. 13-8 Paints and Varnishes. 13 - 8 a Bronze Powders and Paints. 13 - 9 Foundries. 13 - 10 Breweries. 13 - 11 Vehicles. 13 - 11 a Automobiles. 13 - 11 b Auto Trucks (Commercial). 13 - 11 c Motorcycles. 13 - 11 'd Wagons and Carriages. 13 - 11 e Bicycles. 14 REAL ESTATE 14 - 1 Real Estate Accounting. 15 INSURANCE 15 - 1 Life. FILES OF AN ACCOUNTANT 273 15 - 1 a Mutual. 15 - 1 b Association. 15 - 1 c Fraternal. 15 - 2 Accident and Health. 15 - 3 Fire. 15 - 4 Marine. 15 - 5 Boiler. 15 - 6 Elevator. 15 - 7 Liability. 15 - 7 a Public. 15 - 7 b Employers 7 . 15 - 8 Automobile. 15 - 9 Burglary. 15 - 10 Title. 15 - 11 Plate Glass. 15 - 12 Fidelity (Bonding). 16 PUBLISHERS 16 - 1 Newspapers. 16 - 1 a Morgue (Clipping files). 16 - 2 Magazines. 16 - 3 Books. 17 GOVERNMENT, NATIONAL 17 - 1 Executive. 17 . 2 Legislative. 17 - 2 a Senate. 17 - 2 b House of Representatives. 17 . 2 c Library of Congress. 17 - 3 State Department. 17 - 3 a Consular Service. 17 - 4 War Department. 17 - 5 Navy Department. 17 - 6 Post-Office. 17 - 7 Department of the Interior. 17 . 8 Treasury Department. 17 . 8 a Customs. 17 . 8 b Internal Revenue. 274 INDEXING AND FILING 17 - 8 c Income Tax. 17 - 9 Department of Agriculture. 17 - 10 Department of Commerce. 17-11 Department of Justice. 17 - 12 Department of Labor. 17 - 13 Interstate Commerce Commission. 18 GOVERNMENT, STATE 18 - 1 Executive. 18-2 Legislative. 18 - 3 Department of Health. 18-4 Department of Education. 18-5 Public Service Commission. 18 - 5 a First District. 18 - 5 b Second District. 19 GOVERNMENT, COUNTY 20 GOVERNMENT, MUNICIPAL 20 - 1 Executive. 20 - 2 Legislative. 20 - 3 Police Department. 20 - 4 Fire Department. 20 - 4 a Bureau of Fire Prevention. 20 - 4 b Bureau of Combustibles. 20 - 4 c Fire Alarm Telegraph. 20 - 4 d Training School. 21 OFFICE APPLIANCES 21-1 Adding Machines. 21 - 2 Calculating Machines. 21 - 3 Bookkeeping Machines. 21 - 4 Billing Machines. 21 - 5 Addressing Machines. 21 - 6 Duplicating Machines. 21 - 6 a Stencil. 21 - 6 b Gelatine. 21 - 6 c Typesetting. FILES OF AN ACCOUNTANT 275 21 - 7 Folding, Sealing, Stamping Machines. 21 - 8 Tabulating Machines. 21 - 8 a Hollerith. 21 - 8 b Powers. 21 - 9 Phonographs (Commercial). 21 - 10 Office Furniture. 21-11 Filing Equipment. 22 EXPORTS 22 - 1 Packing Requirements Foreign. 22 - 2 Shipping Requirements Foreign. 22 - 3 Consular Invoices. 22 - 4 Foreign Custom House Regulations, 22 - 5 Banking, Drafts. 23 IMPORTS 23 - 1 Duties, Tariffs. 23 - 1 a Drawbacks. 23 - 2 Custom Houses. 23 - 2 a Public Stores. 23 - 2 b Bonded Warehouses, 24 PROFESSIONS 24 - 1 Accountants. 24 - 2 Architects. 24 - 2 a Landscape. 24 - 2 b Naval. 24 - 3 Engineers. 24 - 3 a Civil. 24 - 3 b Mechanical. 24 - 3 c Electrical. 24 - 3 d Industrial. 24 - 3 e Efficiency. 24 - 4 Attorneys. 24 - 5 Physicians and Surgeons. 24 - 5 a Dentists. 24 - 5 b Oculists. 24 - 5 c Veterinaries. 276 INDEXING AND FILING 25 CORPORATIONS 25 - 1 Accounting. 25 - 1 a Income Tax Reports. 25 - 2 Holding Companies. 25 - 3 Mergers. 25 - 4 Capital Stock. 25 - 4 a Common Stock. 25 - 4 b Preferred Stock. 25 - 4 c Dividends. 25 - 4 d Underwriting. 26 EFFICIENCY 27 INDEXING - FILING 28 ADMINISTRATION, GENERAL 29 ADMINISTRATION, EMPLOYEES 1199. In developing any classification of this character, care should be taken to avoid a common mistake, i.e., attempt- ing to consolidate too much material into any one group, as experience has shown that better results can be obtained in many instances by splitting some subjects into two or more classes, as evidenced in the foregoing classification where Government is divided into four groups, National, State, County, and Municipal. 1 200. In files of this type pertaining to accounting and kindred subjects, it will be found that a great deal of the ma- terial is too bulky to be contained in the folders (books, pe- riodicals, pamphlets, year books, etc.) ; consequently any num- ber of folders may only contain one or more cross-reference cards or sheets indicating the location of the material re- ferred to. 1201. With the subjects, divisions, and ramifications prop- erly indexed as described in 653 to 660, and the cross-refer- encing carried out in accordance with 661 to 663, the estab- lishment of this division of the files will have been accom- FILES OF AN ACCOUNTANT 277 plished. The details should be carried out in accordance with Chapter XVI, " Information and Data Files," in which the foregoing references appear. Tickler or Follow-up Files 1 202. Practically every public accountant finds it necessary to keep track of various dates in connection with work to be done or reports to be made up for clients at stated intervals, such as income tax reports for individuals, partnerships, and corporations, etc. 1203. It is suggested that provision be made for this in accordance with 285 to 290, carrying tickler cards pertain- ing to matters recurring at definite dates forward from one year or period to the next. INDEX (References are to sections) ABBREVIATIONS, avoidance of, 141, 142, 168, 169 filing of, 178, 179 misfiling caused by, 142 ABSTRACT METHOD OF PILING, 19 ACCENT MARKS AFFECT FILING, 188 ACCESSION RECORD, 700 accountants' information files, 1197, 1198 architectural plates and pho- tos, 1125, 1126 books (bound literature), 664- 667, 696-699 information and data files, 647- 652 not an indexing medium, 650 periodicals, 656-657 ACCOUNTANTS' FILING, 1153-1203 alphabetic, 1160-1173 classification information files, 1197-1198 clients' files, alphabetic, 1160-1167 numeric, 1177-1188 correspondence (general) alphabetic, 1168 numeric, 1189-1193 indexes, 1174-1188, 1190-1192 information and data, alphabetic, 1169-1173 numeric, 1194-1201 numeric, 1174-1201 papers, working, 1155, 1163 reports, 1155-1159 statistics, 1164, 1165 tickler or follow-up, 1202, 1203 ADDRESS, designation of, 166-169 filing affected by, 176, 185, 190, 193 ADDRESSING MACHINE, affects quality of cards, 125 imprinting names on folders, 317, 318 stencil plate filing, 407, 408 ADJECTIVE, subject or title not designated by, 644 e ADVERSUS, AD Vs., OR ADS., 1007 ALPHABETIC FILING, advantages and disadvantages, 313, 314, 315 cards, 170-192 errors, 458-474 folders, arrangement, 309, 311, 312 miscellaneous, 310, 312, 326, 332 miscellaneous, as guides, 516-519 guides, arrangement, 308, 312 card, 201-224 quantity required, 237-239 papers, 306-332 (See also card filing rules, 170-192) rules, cards, 170-192 papers, 306-332 ALPHABETIC NOTATION, 630-632 ALPHABETIC-NUMERIC FILING, 333- 363 "Automatic," 348-363, 937, 938 guide used as register, 342-345 notation, form of, 623-628 two-name, 348-363 ALPHABETING, 1 "ALPHA-MERICAL," 935-936 279 280 INDEX (References are to sections) ANALYSIS OF FILES, 565-578 alphabetic files, 578 numeric files, 577 APOSTROPHE, filing affected by, 183, 184 ARCHITECTURAL FILING, 1059-1152 catalogs, 733-742, 1123 catalog sizes, 758, 759 classification, drawings, 1098 plates and photos, 1125, 1126 specification, 1076 collection of papers, 1142-1149 commissions and contracts, 1062, 1063 cross-indexing, 1088, 1089, 1092 delivery and receiving records, 1133-1141 divisions of files, 596, 1061 drawings, 1095-1110 classification numbers of, 1097, 1098 file by job number, 593 full-size detail, 1107, 1108 indexing, 1100, 1101 numbering of, 1099 shop, 1109, 1110 estimates, 1079 filing cabinets, 927 general files (See trade and general files, 1111-1122) guides, 1080, 1093 index, 1086, 1087, 1090 drawings, 1096, 1100, 1101 plates and photographs, 1127 trade and general files, 1121, 1122 jobs, filed alphabetically, 1064- 1070 filed alphabetically by speci- fication grouping, 1072- 1082 filed numerically by specifi- cation grouping, 1083-1088 library, 1124-1127 receiving records, 1134-1137 specification classification, 1076 specification filing, 1094 trade and general files, 1111- 1122 alphabetic, 1120 numeric, 1121, 1122 transferring, 1150, 1151 ARRANGEMENT, papers in folders, 256-262 subject matter on index cards, 141-169 ARTICLE, "a," "an," or "the" is disre- garded in filing, 180 indexing, arrangement of Eng- lish article "the," 149 indexing, arrangement of for- eign articles, 156 AUTHORITY TO TRANSFER RE- QUIRED, 1035, 1151 "AUTOMATIC" CORRESPONDENCE FILING, 348-363, 937, 938 B BASKETS, FILE, 249, 250, 1144 ? 1149 BILL FILING, equipment, 927 invoices, purchase, 822-836 sales, 837-851 BLOCK (See follow block, 25, 267) BOOK, ACCESSION, 700 BOOK- accession numbers, 696, 699 cards, 709-712 form of index, 41 plates, 693-695 pockets, 708 INDEX (References are to sections) 281 BOOKS (BOUND LITERATURE), commercial libraries, 690-714 digests for information and data files, 664-667 index to, 701, 702 labeling of, 706 Box FILE, 15 "BURR" INDEX, definition, 42, 43 CABINETS (See "Filing Equip- ment") CARD- filing cabinets, 927 filing rules, 170-243 sizes, 131, 132, 928-933 stock, weight and color, 122- 130 system, 2 writing, inks, 134, 135 typewritten, 136-138 CARDS, numbering of, 143 ruling of, 137-140 selection of, 122-133 tab, 84, 85 and shoulder, 88 serrated, 86, 87 tabulating, guides, 235, 236 CASES, SECTIONAL, (See horizontal units, 901 b, 905-910) (See vertical units, 901 c, 911- 915) CASES, SOLID (See filing equip- ment, 901 a, 903, 904) CATALOG, 3 CATALOG AND PAMPHLET FILING, 715-759 CATALOGING OF BOOKS, 690-714 alphabetic method, 715 a, 716- 721 filing equipment, 748-757 group numeric method, 715 c, 733-741 guides required, 752 indexing, 737-747 numeric method, 715 b, 722-732, 744-747 CATCHWORD, definition, 4 CENTRAL FILING DEPARTMENT, 534-559 CHART, "Automatic," 355 index, 44 CHECK AND VOUCHER FILING, 852- 868 in banks, 855-868 pass-book method, 858-864 statement method, 865-868 CHECK FILES, 927 CHECKING, 5 "Automatic" filing, 361 indexing, 384 e numeric filing, 366, 369, 376, 455 CHECK-SORTER PROJECTION, 29 CHRONOLOGICAL ARRANGEMENT IN FOLDERS, 257-259 CLASSIFICATION, accountant's information files, 1197, 1198 architectural drawings, 1098 architectural photographs and plates, 1125, 1126 architectural specifications, 1076 decimal, 43i; 432 Dewey decimal, 422, 423 telephone, 425 Williams' R. R., 425 CLASSING, and grouping of records, 560- 606 definition, 6 CLIPPINGS, 668-684 magazine, 673-677 282 INDEX (References are to sections) CLIPPINGS (Continued) newspaper, 668-672 numbering, 679 transient value of, 680, 681 unmounted, 682-684 CLIPS, cause of misfiling, 453 remove before filing papers, 251 COLLECTIONS OF FILE PAPERS, 248- 250, 552, 553, 1142-1149 COLORED cards, 129, 130 paper for file copies, 244, 245, 247 paper for transcripts, 246 COMMODITY INDEX, 953, 954 COMPOUNDS, filing compound given names, 175 filing compound names and words, 185-187 CONJUNCTIONS (AND), disregarded in filing, 180 CONTRACTS, architectural, 1062, 1063 CORPORATION NAMES, filing of, 154 indexing of, 153, 155 CORRESPONDENCE FILING, alphabetic, 306-332 alphabetic-numeric, 333-363 "Automatic," 348-363 cabinets, 927 geographic, 392-410 miscellaneous, alphabetic, 310, 312, 325-332 geographic, 405 numeric, 385-391 misfiling of papers, 437-480 numeric, 364-391 purchase records, 777, 778 subject, 268, 269, 411-436, 687- 089 CREDIT RECORDS, 801-821 cabinets, 927 cabinets locked, 548, 821 collections, 814-820 folders, 802-807 geographically filed, 811-813 index, 808-810 CROSS-INDEXING, alphabetic files, 319 alphabetic subject files, 420 cards, 145-148 information and data files, 654- 655 method of, 160, 162 "See," 147 "See also," 148 synonyms, 479, 480, 644 d CROSS REFERENCE, 7, 8 alphabetic files, 320, 321 alphabetic subject files, 419, 420 information and data files, 661-666, 686-689 numeric subject files, 436 CUMULATIVE INDEX, guide ar- rangement, 220-224 DATA, filing equipment sizes, 927 information and data files, 635-714 DAY SLIPS (legal filing), 1048- 1047 DECIMAL CLASSIFICATION, 4S1. 432 Dewey, 422-423 notation, 629 telephone, 425 Williams' railroad, 425 DEFINITIONS (alphabetically ar- ranged), 1-94 DELIVERY RECORDS, in architect's office, 1138, 1139 INDEX (References are to sections) 283 DEPARTMENT STORES, divisions of files, 599 DEPARTMENTS, distinguished by color of pa- per, 247 reference between, 252-254 DESTROYING PAPERS, 508-514 DEWEY DECIMAL CLASSIFICATION, 422, 423 .DIARY, in legal filing, 1040-1042 DICTIONARY ARRANGEMENT, 9, 10 170, 171 (See also "Directory Arrangement") DIGEST, definition, 11, 12 in information and data files, 661-666 in legal filing, 1050-1056 "DIRECT ALPHABETIC," 941, 942 "DIRECT NAME," 943, 944 DIRECTORY ARRANGEMENT, 13, 173, 174 (See also "Dictionary Arrangement") DISTRIBUTORS (See sorting trays, 83) DOCUMENT FILING CABINETS, 927 DRAFT COPY, 14 DRAWINGS AND PRINTS, 592 filing cabinets, 927 filing in architect's office, 593, 1095-1110 filing in manufacturing office 594 DUPLEX NUMERIC, 426-436 comparison with decimal ar- rangement, 432 form of notation, 618-622 E "ECONOMY" INDEX, 945-948 ELECTROTYPES AND CUTS, 869-900 cabinets, 927 catalog or mail order houses, 888, 889 customers', 883-885 indexing, 890-892 numbering, 873-876 printing plants, 877-882 proof files, 886, 887, 898-900 social service or welfare, 895- 897 ET AL., 1015 "EXPANDEX," 949, 950 EXPANSION, folders, 23, 448 guide arrangement providing for, 220-224, 324 FACE SHEETS, 303 FASTENERS, cause of misfiling, 453 removal before filing papers, 251 FILE, box, 15 flat, 16 horizontal, 901 b, 905-910 solid, 901 a, 903, 904 vertical, 17, 18, 901 c, 911-915 FILING, abbreviations, 178, 179 abstract method, 19 accountants', 1153-1203 alphabetic, 306-332 alphabetic-numeric, 333-363 architectural, 1059-1152 "Automatic," 348-363, 937, 938 cabinets, 901-927 cabinets, overloaded, 452 catalogs and pamphlets, 715- 759 central filing department, 534- 559 checks and vouchers, 852-868 compound geographic names, 185 compound proper names, 186 284 INDEX (References are to sections) FILING (Continued) compound words, 187 credit records, 801-821 definitions, 1-94 department arrangement, 540- 544 department location, 538, 539 department rules, 549-559 dictionary arrangement, 9, 10, 170, 171 directory arrangement, 13 divisions of files, 545-548 drawings and prints, 592-594 electrotypes and cuts, <6y-900 equipment, 554-557, 001-998 box file, 15 credit file, 548 flat file, 16 horizontal nle, 901 b, 905- 910 private files, 548 transfer, 526-533 vertical file, 17, 18, 901 c, 911-915 folders, overloaded, 446, 447, 448 foreign names or titles, 188, 198 geographic, 392-410 geographic compound names, 185 government department names, 192 guides precede material, 212, 213 guides required, 219, 265, 266 guides, use of, 200-243 information and data, 635-714 lawyers', 999-1058 names, given, 142, 157, 174 given (compound), 175 proper or surnames, 170-173, 177 proprietary concerns, 145, 477 names and subjects in same sequence, 199 names repeated, address va- ried, 176, 193 numerically, 364-391 papers, 244-305 papers clips, pins, and fasten- ers to be removed, 251 proper names, dictionary ar- rangement, 170-173, 177 purchase invoices, 837-851 purchase records, 760-781 rules, 170-243 sales invoices, 585-587, 822-836 sales records, 782-800 subject, 411-436 surnames, 172, 173, 177 terminology, 1-94, 601-606 titles, 181, 188, 189 transfer equipment, 526-533 FILING EQUIPMENT, box file, 15 cabinets, horizontal, 901 b, 905-910 solid, 901 a, 903, 904 vertical, 17, 18, 901 c, 911-915 capacity card drawers in ver- tical units, 915 capacity vertical file drawers, 913 credit file, 548, 821 flat file, 16 sizes of cabinets, 924, 927 sizes of cards, 928-933 sizes of folders, 934 transfer equipment, 526-533 FLAT FILES, 16 FOLDERS, 20 binder type, 24 in credit files, 803 in legal files, 1028 ffrDEX (References are to sections) 285 FOLDERS (Continued) credit files, use individual folders only, 802, 806 expansion type, 23, 448 individual, decreases number of guides, 323 in credit files, 802 replacing miscellaneous fold- ers, 326, 391 miscellaneous, 310, 312, 326, 332, 391 as guides in transferred files, 516-519 not used in credit files, 806 overloaded, causes misfiling, 446, 447, 448 papers arranged in, 256-262 straight edge, 21 subject file, 417, 419 tabbed, 22 transferred, to be marked as such, 520-523 transferring to be avoided, 449, 502 FOLLOW BLOCK, 25 correct use of, 267 FOLLOW-UP METHODS, 285-302 FOREIGN ADDRESSES, filing affected by, 193 FOREIGN NAMES OR TITLES, filing of, 156, 188, 198 G GEOGRAPHIC FILING, 392-410 alphabetic name list as check, 409 compound names and words, 185 guides for cards, 202, 204 guides for papers, 205-207, 396-401 state and name guiding, 406 state, county, and town lists, 402 state, town, and name guiding, 403-405 stencil plates, 407, 408 GLOBE RULED CARDS, 140 "GRAVITY" VISIBLE INDEX, 951, 952 GROUPING (See "Classing") GUIDES, 26, 27, 28 alphabetic, 201 duplex designations, 214, 215 single designations, 216-218 values; percentage of guides per letter, 237-239 angle top, 36, 37 catalog filing, 716, 752 celluloided, 30-33 inset, 32 opaque, 33 check sorter, 29, 445, 473 copy for special lists, 225-228 correspondence, 322-332, 441- 443 cumulative index, 220-224 expansion of list, 220-224 geographic, 202-207, 396, 401 inset celluloided, 32 measurement of, 240-243 metal tip, 34, 35, 232-234, 324, 829, 860, 1033, 1161 misfiling due to duplex desig- nation, 444 misfiling due to omitting, 440, 473 numeric, 208 opaque celluloided, 33 percentage of per alphabetic division, 237-239 precede material filed, 443 quantity required, 219. 441 286 INDEX (References are to sections) GUIDES (Continued) quantity increased by omission of folders, 263, 264 rod projection, 29, 445, 473 staggered positions, 27 stock used, 229-234 subject filing, alphabetic, 414- 419 tabbing of, 28, 200 tabulating cards, 235, 236 transferring alphabetic files, 516-519 transferring numeric files, 515 use of, 200-243, 322-332, 441-443 GUIDING, 38 geographic, 202, 204-207, 396- 496 ledger cards, 209-211 H HOLLERITH TABULATING CARDS AND GUIDES, 235, 236 HORIZONTAL FILES, 901 b, 905- 910 HYPHEN, compound names and wordtf, 186, 187 decimal point replaced by, 429 I IDEAL INDEX, 955, 956 ''INCORPORATED" OR "INC.," disre- garded in filing, 153, 154 INDEX, 39, 40, 95-117 book form of, 41, 97-100 "Burr," 42, 43 card writing, inks, 134, 135 typewritten, 136-138 chart, 44 dictionary arrangement, 9-12, 170 directory arrangement, 13, 173, 174 loose-leaf, 101-106 phonetic, 45-51, 194-198 process of establishing, 119, 120 visible, 52, 111-117 vowel, 53-56 INDEX CARDS, 2, 107, 110 color, 129, 130 cross index, 145, 146, 147, 148, 659, 1007, 1010, 1014, 1016, 1089, 1092, 1184, 1191, 1192 main, 144 numeric filing, 366-368 quality of, 122-125 rules for filing,170-243 rules for writing, 118-169 articles, French, Italian, Spanish, 156 article "the," 149 date marked on card to show opening, 164, 165 given names, 142, 150, 157 "Incorporated" or "Inc.," 153, 154 "Limited" or "Ltd.," 155 names of individuals, inver- sions, 150, 151 names of institutions, firms, etc., 149, 157 subject, 158-163 titles, arrangement, 151, 152 ruling of, 137-140 size and form of, 131-133 stencil lists, 125 thickness or weight, 126-128 INDEXING, 57 books in commercial libraries, 701-705 cross-indexing, 58 information and data flies, 653-655 INDEX 287 (References INDEXING (Continued) phonetic, 194-198 sub-indexing, 59 "INDEX VISIBLE," 957, 958 INFORMATION AND DATA FILES, 635-714 accession record, 647-652 accountants', 1169-1173, 1194- 1201 catalog and pamphlet filing, 685, 686 classification, 641-645 digests, 661-666 filing material, 639, 640 indexing, 653-655 indexing periodicals, 656-660 lawyers', 1050-1056 material filed or recorded, 637 notation, 607-634, 646 periodical indexing, 656-660 subject filing, 411-436 INITIAL, given name, 171, 173, 174 INITIALING PAPERS TO BE FILED, 248, 249 INKS, for writing cards, 134, 135 IN RE OR RE, 1011 INSURANCE, expiration index, 85 a phonetic index, 45-51 policy blank cabinets, 927 INVERSION, 60, 61 article "the," 149 proper names, 150, 171, 173, 174 INVOICE FILING, cabinets, 927 purchase invoices, 837-851 alphabetically, 841-844 invoice register system, 848- 851 voucher system, 845-847 are to sections) sales invoices, 822-836 alphabetically, 829, 830 in accounting department, 835, 836 numerically, 831-834 LAWYERS' FILING, 999-1058 alphabetic, 1000 appealed cases, 1018-1021 backs, letter, 304, 305, 1024- 1027 cases appealed, 1018-1021 correspondence, miscellaneous, 1038, 1039 cross-indexing, 1007, 1010, 1013, 1016, 1021 day or service slips, 1043-1047 diary, 1040-1042 digests and opinions, 1050-1056 filing of papers, 1023-1030 folders, binder, 1028 guides, 1031-1037 indexing, 1003-1022 legal blank, 1057, 1058 cabinets, 927 legal terms used, 1005, 1007, 1011, 1015 miscellaneous, correspondence, 1038, 1039 numeric filing, 1001, 1002 register, 1048, 1049 terminology, 1005, 1007, 1011, 1015 transferring, 1034-1037 LEADER EQUIPMENT, 959-962 "Alno" type, 961 "Marno" type, 962 LEDGER, cards, 211 guides, numeric, 209, 210 LEGAL FILING (See "Lawyers' Filing") 288 INDEX (References are to sections) LETTER BACKS, 304, 305, 1024, 1027 LIBRARY, architects', 1124-1127 commercial, 690-714 index cards, 140, 702, 703 index to books, 701-705 supplies required in indexing, 713, 714 LIMITATIONS, STATUTES OF, factor in destroying papers, 512, 513 "LIMITED" OR "LTD.," indexed as part of title, 155 LOOSE-LEAF INDEXES, 101-106 LOST PAPERS, 437-480 misfiling, causes of, 439-459 remedy for, 466-470 responsibility for, 438, 461- 465 missing papers, locating, 471- 483 responsibility for papers out of files, 468-470 M "MAC," filing of (prefix), 178, 179 MAGAZINE CLIPPINGS (See clip- pings, 668-684) MAP FILING CABINETS, 927 MARKERS (See signals, 79-82) MARKS DEFINING ACCENT OR PRO- NUNCIATION, filing affected, 183, 184, 188 "Me," filed as "Mac," 178 filed as "Me," 179 MEASUREMENT, cards, 928-933 filing equipment, 927 point, 63-65 punchings of cards, 66-72 "MECHA MEMO," 966 MERCANTILE REPORTS (See credit records, 801-821) METAL TIP GUIDES (See "Guides") MISCELLANEOUS MATERIAL, alphabetic filing of, 310, 312, 325-332 geographic filing of, 405 numeric filing of, 385-391 MISFILIXG, causes, ^141, 142, 439-459 locating missing papers, 471- 480 remedy for, 466-470 responsibility for, 438, 461-466 N NAMES, given, 142, 157, 174, 175 proper or surnames, 170-173, 177 proprietary concerns, 145, 477 "NATURAL" INDEX, 967-970 NEWSPAPER CLIPPINGS (See clip- pings, 668-684) NOTATION, 62, 607-634 alphabetic, 630-632 alphabetic-numeric, 623-628 comparison of different forms, 633, 634 decimal, 629 decimal compared with duplex numeric, 426-436 duplex numeric, 426-436, 612, 618-622 information and data files, 646 numeric, 613-617 primary and secondary nu- meric, 426-437 "NUMERALPHA," 342-345, 971 NUMERALS, filing of titles with, 189, 190, 191 INDEX (References are to sections) 289 NUMERIC FILING, 364-391 accountants', 1174-1198 advantages and disadvantages, 378-383 architects', 1083-1093, 1121-1132 catalogs by group numeric sys- tem, 715 c, 733-741 checking correctness of, 369 errors, 455-457, 475-476, 503 guides, 208 guides not required in trans- ferred files, 515 lawyers', 1003-1033 ledger cards, 211 ledger guides, 209, 210 miscellaneous material, 385-391 notation, 613-617 assigning file numbers, 365, 366, 384 b papers, marking file numbers, 3C9, 370 sorting of, 371-374 rules, 384 OPINIONS, in legal filing, 1050- 1056 ORDERS, purchase, 769-776 "OUT" GUIDES, 276-278 PAMPHLETS, (See catalog and pamphlet fil- ing, 715-759) (See pamphlet boxes, 90, 91, 530-533) PAPER, measured by points, 63 PAPERS, arrangement in folders, 256-262 authority to destroy, 514 authority to take from office, 274 authority to transfer required, 1035, 1151 carbon copy sheets, 244-247 collection of, 248-250, 552, 553 destroying of, 508-514 eliminated from desks, 466, 467 fasten together by pasting or stapling, 251, 454 initialing of, 248 method of marking file num- bers, 369, 370 missing, 460-480 removal of, 270-284 responsibility for filing, 270 sorting of, 373, 374, 554-557 PARENTHESES, articles ("a," "an" and "the") enclosed in, 149 "Incorporated" or "Inc." en- closed in, 153, 154 titles enclosed in, 151 PASS-BOOKS, filing of, 858-864 PERIODICAL LITERATURE, indexing. 656-660 "PERPETUAL," 974-978 PHONETIC INDEX, definition, 45-51 given name compounds ex- cepted, 175 operation, 194-198 PHOTOGRAPHS, filing of photographs and mag- azine plates, 1125-1129 progress of work in architec- tural filing, 1076 PIERCE TABULATING CARDS AND GUIDES, 235, 236 PINS, remove before filing pa- pers, 251 PLAN OR BLUE-PRINT FILING CAB- INETS, 927 290 INDEX (References PLATES, classification in archi- tect's files, 1125, 1126 PLURAL, not used in assigning titles, 644 e possessive (s') filed as written, 184 POINT MEASUREMENT, paper and cards, definition, 63 ruling, definition, 65 type, definition, 64 POLICY-BLANK CABINETS, 927 POSSESSIVE, filing of names car- rying apostrophe, 183, 184 POWERS TABULATING CARDS AND GUIDES, 235, 236 PREFIXES, surname prefix, dropped in phonetic index- ing, 198 treated as part of name, 156, 182 with prefix "Me" or "Mac," 178, 179 PREPOSITIONS (of, for, in, with), disregarded in filing, 180 PRIMARY AND SECONDARY NU- MERIC (See "Duplex Nu- meric") PRINTS, blue-prints, 1109 shop drawings, 1110 PROPRIETARY NAM;E, indexing of, 144, 145 misflling, 477 PUBLISHERS, divisions in periodi- cal records, 597 PUNCHINGS, of cards and sheets, definition, 66-72 PUNCTUATION AFFECTING FILING, accent marks, 188 are to sections) apostrophe, 183, 184 hyphen, 186, 187 parentheses, 149, 151, 153, 154 PURCHASING RECORDS, 760-781 catalog and pamphlet filing, 715-759 correspondence, 777, 778 invoices, 837-851 orders, 769-776 quotation records, 764-766 requisitions, 767, 768 samples, 779-781 Q QUOTATION RECORDS, in a pur- chasing department, 764-766 RE, 1011 READING, definition, 73 REAL ESTATE LOCATION INDEX, 191 RECEIPTS, for papers, 282-284 in architects' offices, 1140, 1141 RECEIVING RECORDS, in architects' offices, 1133-1137 REFERENCE (See "Cross Refer- ence") REGISTER, 74 accession numbering, 696-699 lawyers', 1048, 1049 purchase invoice, 848-851 REQUISITIONS, in a purchasing department, 767, 768 RESPONSIBILITY, rules covering executives', 461-463 file clerks', 537 c, papers, 468-470 ROD, definitions, 75-78 ROD PROJECTION, 29 INDEX (References are to sections) 291 RULES, filing department, 549-559 filing index cards, 170-243 lack of, 438 b violation of, 438 c, 461-465 writing index cards, 118-169 RULING, for typewritten cards, 137, 138 measure by points, 65 standard ruling of cards, 139, 140 S "SAFE GUARD," 988-990 SALES, commodity record, 797, 798 customers' record, 790, 791 invoices, 822-836 manager's file, 799, 800 orders, 787-789 records, 782-800 salesmen's records, 795, 796 territory records, 795, 796 SAMPLES, filed in purchasing depart- ment, 779-781 SEASONAL BUSINESS, affect trans- ferring, 600 "SEE," 147 "See also," 148 SIGNALS, definition, 79-82 "SIMPLEX," 901-993 "SIMPLIFIED," 994, 995 SIZES, cards, 131, 132, 928-933 filing equipment, 927 folders and guides, 934 SORTING, cards (See "Throwing") papers, 554-557 in numeric filing, 371-374 SORTING TRAY, 83, 554-557 SPECIFICATION, classification, 1076 filing, 1094 STATEMENT METHOD OF FILING CHECKS, 865-868 STENCIL, cards for stencil lists, 125 imprinting of folders, 317, 318 plate filing, 407, 408 SUB-INDEXING, definition, 59 illustration of, 160, 161, 163, 433 SUBJECT FILING, 411-436 (See also "Information and Data Files") alphabetic, 414-421 decimal, 422-425, 432 indexing numeric subject files, 433-436 numeric, 426, 436 subject must be designated, 457 title or face sheets, 303 SUBSTITUTION RECORDS, 275-284 "out" guides, 276-278 receipts, 282-284 substitution cards, 279-281 SUPPLIES, FILING, 935-998 SURNAMES, arrangement, 144, 149-152 filing of, 171-174, 177, 186 SURVEYS, 560-578 analysis of filing conditions, 565-578 SYNONYMS, cross-indexing under syno- nyms, 480 in information and data files, 644 d misfiled papers under syno- nyms, 479, 480 292 INDEX (References are to sections) TAB CARDS, 84-88 TABULATING MACHINE CARDS AND GUIDES, 235, 236 TERMINOLOGY, 1-94 accountants', 1197 architects', 1076, 1125 of subjects assigned, 601-606 THROWING, definition, 89 TICKLERS, 285-302 accountants', 1202, 1203 architects', 1152 diary in lawyer's office, 1040, 1041 "Mecha Memo," 966 TITLES (See also "Terminol- ogy"), assigned to files, 601-606 filing of, 181, 188, 189 indexing of, 151, 152 TITLE SHEETS, 303 TRADE FILES (See architectural filing, 1111-1122) TRANSFER, boxes pamphlet, 90, 91, 530-533 shoe-box type, 92 drawer, 93, 527-529 equipment, 526-533 TRANSFERRING, 481-533 alphabetic miscellaneous fold- ers as guides, 516-519 alphabetic miscellaneous ma- terial, 331, 332 architectural, 1150, 1151 errors in transferring, 449 lawyer's office, 1034-1037 merging of periods, 499-501, 524 methods, continuous, 495-498 multiples of current files, 489-494 periodic, 485-488 numeric files, 515 seasonal business affects, 600 TRANSPOSITION, of file numbers, 456, 476 of names (See "Inversion") TRAYS, collection, 249, 250, 1144, 1149 sorting, 83 "TwiN INDEX," 996-998 TYPE, measured by points, 64 TYPEWRITING, ruling of cards for, 137, 138 typewriter ribbons, 136 TYPING, definition, 94 ' U UMLAUT, and other accent marks affect filing, 188 UNITS, horizontal, 901 b, 905-910 vertical, 901 c, 911-915 VERSUS OR Vs., 1005 VERTICAL FILES, 17, 18, 901 c, 911-915 VISIBLE INDEX, 951, 952, 957, 958, 963, 965, 979-987 definition, 52 VOUCHER, check and voucher filing, 852- 868 index to purchase invoice, 846, 847 system, filing of purchase in- voices, 845-847 VOWEL INDEX, definition, 53-56 UNIVERSITY OF CALIFORNIA LIBRARY BERKELEY Return to desk from which borrowed. This book is DUE on the last date stamped below. FEB 24 1948 DEC 1 2'64-XPM 18May'65V* REC'D LD SENT ON ILL 01 1998 U. C 9ERKELEY REC'D LD AUG 9 to 110ec'64JC LD 21-100m-9,'47(A5702sl6)476 UNIVERSITY OF CALIFORNIA LIBRARY