MANAGEMENT OF BUSINESS RECORDS

MANAGEMENT OF BUSINESS RECORDS IMR 652 | E-MAGAZINE MOHAMAD HAKIM BIN MOHD ASRI | 2021614622 | JBA2493B MUHAMMAD AZIZUL HAKIM BIN GUNAWAN | 2021899262 | JBA2493B NAJWAN BIN ROSEZAIDEE @ MOHD FAUZI | 2021885964 | JBA2493B MUHAMMAD SHAHRIL SHUKRI BIN REDZUAN | 2021839738 | JBA2493B SYAHMI IZANI BIN MOHAMMAD HUSNI | 2021878028 | JBA2493B SYARUL NAZMI BIN SULLAIMAN | 2021478802 | JBA2493B PREPARED BY: MADAM SUHAILA BINTI OSMAN | IMR 652 | JBA2493B

F i r s t o f a l l , I w o u l d l i k e t o t h a n k A l l a h t h e A l m i g h t y f o r b e s t o w i n g u p o n u s t h e b l e s s i n g s , s t r e n g t h s , a n d a b i l i t i e s w e n e e d e d t o s u c c e s s f u l l y c o m p l e t e t h i s I M R 6 5 2 E M a g a z i n e . A t t h e s a m e t i m e , W e ' d l i k e t o t h a n k o u r p a r e n t s a n d s i b l i n g s f o r t h e i r p a t i e n c e w i t h u s , a s w e l l a s t h e i r o n g o i n g s u p p o r t a n d p r a y e r s f o r o u r s t u d i e s . T h a t i s g r e a t l y a p p r e c i a t e d , a n d I w o u l d n e v e r a s k f o r m o r e . A f t e r t h a t , I ' d l i k e t o c o n v e y o u r h e a r t f e l t a p p r e c i a t i o n t o o u r l e c t u r e r , M a d a m S u h a i l a b i n t i O s m a n , f o r a l l o f h e r g u i d a n c e , v a l u a b l e i d e a s , a d v i c e , a n d c o m m e n t s , a s w e l l a s h e r e n c o u r a g e m e n t t o m e t h r o u g h o u t o u r r e s e a r c h u n t i l w e c o u l d f i n a l l y f i n i s h t h i s r e p o r t . S h e h a s t a u g h t u s a l o t , a n d w i t h h e r h e l p , w e j u s t n o t o n l y a b l e t o c o m p l e t e t h i s t a s k b u t a l s o l e a r n m o r e a b o u t i t . T h i s t a s k a s s i g n e d t o u s a s p a r t o f t h e r e q u i r e m e n t s f o r t h e s u b j e c t I s l a m i c F i n a n c i a l P l a n n i n g ( I S B 5 3 5 ) a n d f o r f i n i s h i n g o u r d e g r e e t h i s s e m e s t e r . A s a r e s u l t , W e ' d l i k e t o t h a n k U n i v e r s i t y T e k n o l o g i M a r a ( U i T M ) f o r a l l o w i n g u s t o t a k e t h i s s u b j e c t a n d m a k e t h i s t a s k o n e o f t h e r e q u i r e m e n t s . A s i d e f r o m t h a t , W e ' d l i k e t o t h a n k o u r f r i e n d s f o r t h e i r c o o p e r a t i o n a n d c o n t r i b u t i o n s t o t h e a d v a n c e m e n t o f t h e r e s e a r c h f o r t h i s t a s k . H o p e f u l l y , t h e i n f o r m a t i o n i n t h i s r e p o r t c a n a s s i s t a n d b e n e f i t e v e r y o n e , e s p e c i a l l y t h o s e i n n e e d . T h a n k y o u A c k n o w l e d g e m e n t

T A B L E O F C O N T E N T S Chapter 1 | Terms & Basic Concept Of Record Management Chapter 2 | Record Life Cycle Chapter 3 | Overview of business records management Chapter 4 | records management standard & legislation Chapter 5 | Registry Chapter 6 | Filing Procedure Chapter 7 | Records Management Process In Business Organization: Capture, Registration & Classification Chapter 8 | Appraisal & Disposition Of Records Chapter 9 | Emergency Planning & Vital Records Care 1 6 13 19 23 30 37 49 56

CHAPTER 1 TERMS & BASIC CONCEPT OF RECORD MANAGEMENT

Record Management The systematic control of all records from their creation or receipt, through their processing, distribution, organization, storage and retrieval to their ultimate disposition. Introduction Records management is in charge of the effective and methodical control of the development, reception, maintenance, use, and disposal of records, as well as systems for capturing and storing evidence of and information about business activities and transactions in the form of records. We all rely on information to help us work more efficiently and to learn more about ourselves and the Organization. Records management is the effective and methodical management of record generation, receipt, maintenance, usage, and dispose. Records management is the process of identifying and safeguarding evidence in the form of records. 2

Terms in records management Data Representation of information in a formalized manner suitable for communication, interpretation and processing, generally by a computer system. Raw data refers to unprocessed data. Information Information is something that can lead to knowledge regardless of the medium of its conveyance to one or more persons. Information will give meaning to the receiver Document A medium through which information is imprinted for conveyance to one or more than one person. In a paper based records management system, a document is usually defined as the smallest unit for filing. Records Recorded information in a form of document regardless of form or medium made or received by an organization and that is useful in the operation of the organization. Public Records Records created or received and maintained in any public sector agency. Private Records Records created, received and maintained by nongovernmental organizations, families or individuals relating to their private and public affairs. Archives Records usually but not necessarily non-current records, of enduring value selected for permanent preservation. Archives will normally be preserved in an archival repository. Registry Is a unit within organization. Basically, it responsible for managing the records of that particular organization. Registry ensures that there is a good flow of recorded information in the organization. 3

Authentic Records are a natural output of business. For the most part, records are created as a matter of course. Static Records are presented in a static. Records must not be altered after creation. Authority Records are created and received to support business activities and have an official status. Unique Any group of records, with its interrelationships, and related as it is to specific business processes, is unique. This indicates that it is unlikely that two business transactions will result in the production of the same interconnected records. 4

C o n c l u s i o n In a nutshell, record management is an essential component of any business. Every business should incorporate strong record management practices into the business as it can indirectly change the operation of business. this is owing to the fact that the record itself possesses qualities such as authenticit y, static, authority, and uniqueness. 5

RECORDLIFE CYCLE CHAPTER 2

I N T R O D UCT I O N Records lifecycle refers to the stages that each record must go through and be managed during its lifespan. The lifecycle of records consists of three major stages: creation or receipt, distribution and use, and disposition. Different policies and procedures exist at each phase 7

R E C O R D S L I F E C Y C L E A concept of records which is created, is used for so long as it has continuing value and is then disposed of by destruction or by transfer to an archival institution. Records begin at the creation stage when a new record is registered. It goes through the next stage, when it is actively being used. Requires the records to be safeguarded closely so that they are not lost, and action is followed up on these records. The final stage is called disposition. Records will be disposed or keep for the future use. CHAPTER 2 Life Cycle Concept Record Life Cycle 8

Records regularly used for the conduct of the current business of an organization or individual. Normally be maintained in or near their place of origin or in a registry. Current Records Required only frequently in the conduct of current business. Normally be maintained in a records center or other offsite intermediate storage. Semi Current Records Records no longer needed for the conduct of business. Non-Current Records PHASES OF THE LIFE CYCLE OF RECORDS 9

Records Manager is responsible for implementing and maintaining and effective life cycle records management system that will ensure the provision of the right records to the right person at the right time. To make records available for the right individuals WHO IS RESPONSIBLE FOR IMPLEMENTING & MAINTAINING AN EFFECTIVE LIFE-CYCLE RECORDS MANAGEMENT SYSTEM IN AN ORGANIZATION? BOOK REVIEW To create the right information and records GOALS OF RECORDS MANAGEMENT To ensure records are created and maintained in appropriate formats To ensure records are available at the right times and at the right places To ensure records are managed efficiently and at low cost To ensure the right records are used in making decisions To ensure records with value are transferred to the archives and those without value are eliminated 10

Non-compliance with existing law in force Lack of evidence that an organization did something under contract or according to regulation. Inability to find mission critical information Loss of proof of ownership, rights and obligations Lack of documentation of who knew what and when 11

CONCLUSION This brings us to the end of the life cycle of records, disposition. Here we need to be able to effectively use and follow the appropriate retention schedules. It is important to remember that the retention schedules identify the minimum period of time that we must keep a record and an agency may decide that they have a need to keep a record beyond the defined period. In such scenarios, an agency’s records plan should make efforts to describe which records will be retained longer than the minimum period and why. 12

CHAPTER 3 OVERVIEW OF BUSINESS RECORDS MANAGEMENT

Introduction Records management aims to provide precise and comprehensive information for operational decisionmaking in the organizational management process, according to Ngoepe. Given the above, International Record Management Trust and World Bank affirmed and stressed the necessity and need for commercial and public entities to keep proper records for the successful functioning and efficiency of organizations, no matter how small, as well as the format for records, keeping. According to International Record Management Trust and World Bank maintaining appropriate records is important because it aids in the cataloging of government choices and activities, as well as those of other organizations, and thus serves as a baseline against which future decisions and activities can be assessed. CHAPTER 3 14

Overview Of Business Record Management Business Records Business Records are electronic and paper-based documents that contain business information and transactions between two or more parties. It is formed in the process of conducting business and is kept for proof and references. Business Management Business management is the overall management of business operations, which is frequently organised in a hierarchy. It is the work of an organisation toward its goals and objectives, as well as the alignment of an organisation with the desires and requirements of its clients. Records control is a Process for determining when and where something goes wrong in a business process. Records control adheres to predefined procedures for filing and retrieval and it is allows the authorised officer to take appropriate action. Control System Of Business Records CHAPTER 3 15

ADMINISTRATIVE ADVERTISING ACCOUNTING CORPORATE EXECUTIVES INSURANCE Types Of Business Records Used in the everyday operations of a business organisation, such as audit reports for internal use, organisational charts, meeting minutes, and inward and outward correspondence. Advertising business records, such as drawings and artwork, market data and surveys, catalogues and brochures, are created in the process of promoting goods and services to customers. Used to demonstrate the financial process in a business organisation, such as accounts receivable, balance sheets, paid and cancelled cheques, financial statements, and petty cash records. Corporate records indicate the background and situation (vital records), such as business permits, merger and reorganisation records, and corporate videos. Executives records are used to explain the organization's administration and everything that shows information about the organisation, such as policy statements, directives, research reports, speeches, and publications. A policymaker can use an insurance business record to make a claim for any type of damage or loss, such as Claims automobile, group life and hospital, loss or damage in transit, workmen compensation, expired policy, accident, fire, and so on. CHAPTER 3 16

LEGAL MANUFACTURING PLANT & PROPERTY PERSONNEL PURCHASING SALES & MARKETING TAXATION C o n t ' d Legal records are used to protect an individual's or an organization's rights in legal proceedings such as claims and litigation of breach of contract, appeal records, copyright, trademarks, and patents. Manufacturing records are associated with industrial operations and include inspection records, production reports, operating reports, quality control reports, and order registers. Plant and property records include any records related to the functions of managing land and buildings, such as maintenance and repairs: buildings, machinery, depreciation schedules, plans and specifications, and damage reports. Personnel records include attendance reports, employee contracts, pension plan, disability and sick benefit records, and any other individual involved in an organization. Bids, awards, purchase orders, and quotations are examples of purchasing records that relate to the purchase, lease, or hire of significant stores and equipment. Sales & Marketing records related with the process of selling and buying such as Discount rates, warrantees, sales invoices, market research studies and analysis, ordered filled, price lists. Taxation records, such as tax bills and statements, tax returns and working papers, and text exempt sales, are related to the amount assessed as tax or the income earned from taxes. CHAPTER 3 17

Conclusion Ensuring proper business records management within SMEs will leverage or aid policymakers, government officials, business managers, and young entrepreneurs in marshalling or identifying a laid-out procedure and a means of business appraisal, management strategy, tax/audit, legal compliance, competitive advantage, a defensive mechanism tool, and business decision-making, tracking business profit and loss, and as a means to further plan, control, and direct business resources to the right places. CHAPTER 3 18

CHAPTER 4 RECORDS MANAGEMENT STANDARD & LEGISLATION

MANAGE RECORDS ACCORDING TO THE REGULATORY REQUIREMENTS CHAPTER 4 Definition Regulatory requirements are rules and regulations established by a governing body. We can manage any audit or inspection more efficiently and effectively if we have a document management system. To assist organisations in adhering to the policies and procedures of the country in which they operate regarding information retention. To promote an organization's compliance, accountability, and transparency when establishing and implementing a records management system (creating, maintaining and disposing records). Outcome Roles LEGISLATION IS THE PROCESS OR OUTCOME OF A LEGISLATURE, PARLIAMENT, OR ANALOGOUS GOVERNING BODY ENROLLING, ENACTING, OR PROMULGATING LAWS. Introduction 20

CHAPTER 4 TYPES OF REGULATIONS AND GUIDELINES LEGISLATED BY MALAYSIA NATIONAL ARCHIVE AND MAMPU National Archives Act of Malaysia Surat-Surat Pekeliling Perbendaharaan Bil.9, 1986 Arahan Perbendaharaan No.150 Surat Pekeliling Am Bil.1997 Arahan Perkhidmatan Bab 4 Guidelines on Managing Electronic Records in Unstructured, Structured and Web Environments Guidelines on the Management and Preservation of Electronic Mail The Statutes of Limitation BAFIA (Banking and Financial Institution Act.) INTERNATIONAL STANDARD : ISO 15489 Intended for use by managers of organizations, records, information and technology management professionals and all other personnel in organizations. 21

CHAPTER 4 Conclusion Finally, with records management policies, it is critical to keep your personnel happy and productive. You may improve corporate culture, reduce risk exposure, and raise staff productivity by implementing the proper policies. 22

C H A P T E R 5 R E G I S T R Y

An organization within the company that oversees current records. In essence, it is in charge of managing the records of that specific company. The registry makes sure that recorded information is distributed throughout the company efficiently. REGISTRY 24

To house the entire series of records in a particular department and to have intellectual control over these records. Officially dispatching and receiving all letters. Monitors the movement of record or files. Ensures that the action to be taken on a file is brought to the attention of the staff concerned. Keep track of all the three (3) phases of records life cycle. To ensure files and other forms of records are safely kept, to be easily retrieve. FUNCTIONS OF REGISTRY 25

CENTRALIZED This means the control comes from one location. DECENTRALIZED Various units/divisions have their own small registry units. MAIL ROOM (MAIL MANAGEMENT) FILE ROOM (FILE MANAGEMENT) TYPES OF REGISTRY COMPONENTS OF REGISTRY 26

Mostly awaiting reply information that expected to be received at particular point in the future. TOOLS AVAILABLE IN REGISTRY REGISTER BOOK The purpose of a register book is to keep track of correspondence, including both internal and external data. This activity also aids in estimating the volume of letters produced over the course of a year and the anticipated volume of files. INDEX SLIP Refer to all possible references made to all particular code, word, or phase that are found i a file reference number. TRACK CARD/CHARGE CARD Contain information about the borrower, the date that the file was borrowed, name of records, contact number and date returned. KIV SYSTEM (KEEP IN VIEW) TEMPORARY FILE/ SUB JACKET Mostly used when files are been misplaced and cannot be immediately retrieved. 27

MAIL MANAGEMENT To provide rapid handling and accurate delivery of mail throughout the agency at a minimum cost. It receives, sort, open, route, control & distribute of incoming mail. Collect, sort, & distribute of paperwork. Lastly, collect, prepare, sort, control & dispatch of outgoing mail. FILE MANAGEMENT On a computer system, organising, storing, and manipulating files is referred to as file management. This can involve classifying saved data into folders, backing up data, and compressing data to reduce file size. It can be done manually or with a software program. There are many file management system that are available, but they all have the same basic functions which are organizing, storing, naming and deleting. 28

CONCLUSION Proper registry organization can help provide reliable service to clients and partners alike, while concomitantly increasing staff efficiency and productivity. In addition, registry management is a great way to tell an organization’s history, a job that often falls under the responsibility of an archivist, rather than under that of a registry manager. In short, establishing a registry management strategy should be a top priority for any organization that values efficiency, security, and compliance with statutory requirements. 29

CHAPTER 6 FILIING PROCEDURE

I N R O D UCT I O N Filing means keeping documents in a safe place and being able to find them easily and quickly. Documents that are cared for will not easily tear, get lost or dirty. A filing system is the central record-keeping system for an organisation. It helps you to be organised, systematic, efficient and transparent. It also helps all people who should be able to access information to do so easily. It is always a pleasure when someone looks for something and is able to find it without difficulties. In our organisations we work in groups. We receive and send out documents on different subjects. We need to keep these documents for future reference. If these documents are not cared for, we cannot account for all our organisational activities. Everyone who needs to use documents should know where to get them. 31

W H A T I S F I L E ? File is a folder that contains numbers and title where the inside correspondences are arrange to specific procedures. 32

Protect documents from damage THE IMPORTANCE OF FILING RECORDS Records are kept according to subject Avoid lost Easy to handle 33

5 1 4 3 2 TOOLS IN FILLING Filling Technique Documents are arrange at the right side of file by using treasury tag File is close when reach 1 inch or the documents are reach 100 pieces PAPER FILE Is use to hold the document in the file. Used to avoid document from missing, As a tool to measure the thickness of documents in file TREASURY TAG 6 RED INK - Inward correspondence BLACK/BLUE - Outward correspondence Is use to write the minute sheet and folio number PEN WITH RED/BLACK/BLUE INK Is use to make hole to every documents. Make hole at the left side of documents. It will help to put the treasury tag PAPER PUNCHER To records the correspondence. Is use to find the missing documents. As a tool to calculate the number of correspondence in every files. Put at the left side of the file. It will be written according to folio number The details are written either with red/black/blue ink. MINUTE SHEET To register the inward/outward correspondence. Details are written either red/black/blue ink. As a tool to identify the total number of inward and outward correspondence. As an evidence that the correspondence are already send out to the recipients/accepted from the sender. REGISTER BOOK 34

Research is the first step before you open a business. For culinary business, you have to do a research about taste or eating behavior from people around your business Do a Research If you want to sell your foods, you have to master your own menu. This needs to be done in order to make your own menu work effectively and efficiently Master the Menu Maybe everyone could sell sandwiches. But the best-selling ones are the ones that are have it own characteristic . Therefore find your own culinary business specific characteristic. Be Different Research is the first step before you open a business. For culinary business, you have to do a research about taste or eating behavior from people around your business Do a Research If you want to sell your foods, you have to master your own menu. This needs to be done in order to make your own menu work effectively and efficiently Master the Menu Maybe everyone could sell sandwiches. But the best-selling ones are the ones that are have it own characteristic . Therefore find your own culinary business specific characteristic. Be Different Write the date of first correspondence Write the details of correspondence in Register Book STEP IN FILING CORRESPONDENCE Determine either it is inward correspondence or outward correspondence Is given serially according to date of correspondence. Written at the first page. Written at top right of every correspondence Write the volume of file Make hole and the correspondences are arrange according to the folio number Write the details in minute sheet Write the date of last correspondence Write the reference number of correspondence Write the title or subject of correspondence 35

P A G E F I V E | J O U R N E Y CONCLUSION File Procedure include ensuring that important information is not lost or misplaced, making it easier to find and access needed digital files, and help keeping an organized and efficient work environment. Good file management practices can save time, reduce stress, and improve productivity. 36

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INTRO 38

STORAGE REGISTRATION CLASSIFICATION ACCESS AND SECURITY CLASSIFICATION IDENTIFICATION OF DISPOSTION STATUS CAPTURE USE AND TRACKING IMPLEMENTATION OF DISPOSITION Process of managing records systematically according ISO15489 (2001), include: 39

The process of determining that a record should be made and kept. records creation and received by the organization may have access to those documents and generally how long they are to be retained. PAPER RECORDS SYSTEM ELECTRONIC RECORD SYSTEMS 1. 2. a unique ident ifier as s igned f rom the sys tem such as : document name or t i t le, text descr ipt ion or abs t ract , date of creat ion, date and t ime of communicat ion and receipt , author (wi th hi s /her affiliat ion), sender (wi th hi s /her affiliat ion), recipient (wi th hi s /her affiliat ion), Capture Registration I t s p u r p o s e i s t o p r o v i d e e v i d e n c e t h a t a r e c o r d h a s b e e n c r e a t e d o r c a p t u r e d i n a r e c o r d s s y s t e m . i n v o l v e s r e c o r d i n g b r i e f d e s c r i p t i v e i n f o r m a t i o n a b o u t t h e r e c o r d i n a r e g i s t e r , a n d a s s i g n i n g t h e r e c o r d a u n i q u e i d e n t i f i e r 40

Classification B e n e f i t s o f C l a s s i f i c a t i o n Subject Classification Operation C a t e g o r i e s o f S u b j e c t F i l e Classification system that related to business functions may provide a systematic framework for records management c l a s s i f i c a t i o n i d e n t i f i e s a l l o f a n o r g a n i z a t i o n ’ s a c t i v i t i e s a n d l o c a t e s t h e m i n t h e f r a m e w o r k o f i t s s t a t e d o r m a n d a t e d m i s s i o n o r p u r p o s e s An aid to services An aid to research An aid to documentation 1. 2. 3. S i m p l e a s p o s s i b l e e a s y t o o p e r a t e P e r m i t a d d i t i o n s a n d d e l e t i o n s L o g i c a l l y a r r a n g e d b y g r o u p s o f r e l a t e d s u b j e c t s Subject File Classification Classifying records according to Subject Types Fields Locat ions Categor ies Organizat ions 1. 2. 3. 4. 5. A D M I N I S T R A T I V E F I L E S O P E R A T I O N A L F I L E S T y p e o f S u b j e c t C l a s s i f i c a t i o n S y s t e m A l p h a b e t i c a l s y s t e m F u n c t i o n a n d a c t i v i t y s y s t e m A d m i n i s t r a t i v e s t r u c t u r e s y s t e m 1 . 2 . 3 . 41

BANGUNAN LESEN SAMAN PERKHIDMATAN Alphabetical Dictionary Filing System Function and Activity Administrative Structure Encyclopedia Filing System ORGANIZATION HUMAN RESOURCES I T R & d FINANCE 42

CODING SYSTEM It consist of numbers, letters or combination of numbers and letters and used in designing and arranging subject headings for storage and retrieval of files/records. File cover labels Storage equipment labels Records Codes must be placed on Facilitates filing, retrieval, and refilling of records when used together with subject file classification. Alphabetic Alphanumeric Block Numeric Decimal-Numeric Duplex numeric Coding scheme used with subject filing. 43

Coding System ALPHANUMERIC BLOCK NUMERIC DECIMAL NUMERIC DUPLEX NUMERIC ALPHABETIC Consists of number of the first subdivision followed by a decimal. Which is followed by one or more digit. 400 Budget 401 Annual Allocation 401.1 Management Allocation 401.1.0 Treasury Procedures 401.1.1 Pay and Allowances HR Human Resource Department HR-01 Recruitment HR-01-00 Policy HR-01-01 General HR-01-02 Interview ACC – Accounting ACCPYB – Accounts Payable BDG – Building BDGMNT – Building Maintenance Consists of blocks of primary numbers that are located for each group of major function ADMINISTRATION 100-199 BUILDING 200-299 Combination of numbers, letters, and hyphens. 1 Administrative Department 2 Public Relation Department 2-1 Advertising 2-1-0 Policy 44

SUBJECT CLASSIFICATION TECHNIQUE The act of classifying The act of coding Determine the topic of fundamental relevance in the text by reading the essay. Determine and pick the wide subject classification category that the topic of prime importance belongs to. Consult the wide classification group and choose the principal subject heading and number that best fits the subject of primary importance. Decide if the text is about policy or is generic in nature. Use the generic file number under the Primary Subject Heading for any other matters. Choose the topic for the Main Primary Subject Heading if it is not a general issue or a policy issue. Look for the connection to the subject categorization that will direct you to a specific set of related sub-subject files. •If not, create new index and file. A departmental unit, organization, location, etc. are a few examples of objective code considerations. Classify under the Primary Subject Heading and number you first chose. Choose the appropriate objective code symbol and create a new file if the file doesn't already exist. 45

Examination of subject files & document How to record general circular Make sure the files are in good physical shape. Verify that any file covers with routing references have been correctly signed. For instance, "File, " "KIV, " or any other action. Verify that the files' contents have been properly categorized and indexed. Verify that the office has completed their action completely. If the investigation indicates that it is now necessary, direct the formation of sub-files. Make sure the materials are organised properly, typically chronologically. Example: 100-UiTM (FPM-6/1) 100 = General Administration code UiTM = organization FPM = Faculty code 6= code for “Pekeliling dan Peraturan” 1 = Pekeliling (am) 46

I N D E X I N G Tool for locating specific information contained within document. A good index quickly guides users to any significant piece of information within a file. Index sheet should be created for each approved keyword and filed in an index book/system in alphabetical order. The index :- A mental process of determining the filing segment by which record is to be stored in an order that follows a particular system. I N D E X I N G 47