Account 8

Aakar’s

OFFICE PRACTICE

and

ACCOUNTANCY

Book 8

Author:

C. P. Sednai

MBA., M. Ed.

Edited by:

Dr. R.K. Singh | Mr. Suraj Maharjan
Mr. Sagar Binod Adhikari

Aakar Publisher & Distributor Pvt. Ltd.

Kathmandu, Nepal, Tel: 01-4278629

Aakar’s

OFFICE PRACTICE

And

ACCOUNTANCY

Book 8

Published & Distributed by: Printed in Nepal

AAKAR Publisher & Distributor Pvt. Ltd.

Kathmandu, Nepal, Tel: 01-4278629

Author: C. P. Sednai

Language Edited By:
Dr. R. K. Singh | Mr. Suraj Maharjan

Text Editor
Niran Maharjan, Kathmandu | Mr. Sagar Binod Adhikari

Graphic Mobilizer / Design
PSDESIGN # Manoz Manohar | Baghbazar, Kathmandu @ 9849055680

Copyright: © Author

First Edition : 2066
2nd Edition : 2068
3rd Edition : 2070
Revised Edition : 2076 (2019)
Revised Edition : 2078 (2020)

Preface
Accounting knowledge is a core business skill that both complements and enhances your
other talents. Individuals promoted to management or supervisory roles from either line
or staff jobs find that many of their new responsibilities involve knowing something about
accounting. Congratulations! You’ve received the right book to start developing those
accounting skills at school level. You are taking steps to gain the basic skills on accounting.

Your study could involve record keeping or report preparation and forwarding the results
to the appropriate department. You might also be involved in preparing or analyzing
departmental budgets. Maybe you are in sales and have questions about why there isn’t
more money for travel. Perhaps your company has a profit-sharing plan and you’re suddenly
intensely interested in how profits are calculated. You could be working in a smaller
business where you now have full responsibility for the production function and have
to decide where and how to spend the money. Any of these events could trigger your
awareness that you need to know something about accounting and how money works in
an organization.

You may work for one of the many levels of government or for a nonprofit organization.
Although both government and nonprofits have separate accounting rules, most of the
same basic functions apply across all the organizational types. I’ll touch on some of these
differences as we go through the book.

As you go through this book, you’ll find that accounting concepts or information influence
almost every decision you will make as a future manager. I’m interested in making sure that
you finish with an understanding of several key accounting concepts.

This book has been designed mainly for secondary level students on the basis of the
syllabus. While writing this book, I have applied very easy and practical approach. Both
traditional and modern approaches of accounting and basic official and budgetary concepts
have been given for easiness of teachers and students. With my past rich experiences in
teaching profession, I have made every effort to present simple and practical questions
and their solutions, theoretical rules and detail explanations. I hope all teachers, students
and other concerned readers will have benefits from this book.

To develop this book to this form, I have got significant help from my colleagues, Mr. D.R.
Simkhada, Mr. Sagar Binod Adhikari, Mr. Niran Maharjan, Mr. Suraj Maharjan, and Dr. R. K. Singh.
I highly appreciate the support and comments that I have got from teachers and students.
Without their classroom experience, guidance and advice, this book could not have been
prepared so effectively. Mr. Manoz Manohar of PSDESIGN contribution is also highly
appreciative for computer layout with impressive shape and size of the book. I would
like to thank the publishers for publishing the series of the textbooks for class 8, 9 and 10.

Finally, I am still expecting the comments and creative suggestions from teachers, students
and well wishers so that I can bring out the next edition with improvements for better
impression.

Author

This book belongs to:

Name: ...............................................................................................................................

School: ...............................................................................................................................

Address: ...........................................................................................................................

Section: ........................................... Roll No.: ...........................................

CONTENT

S.N. Chapter Pages
1. Office and Office Personnel
2. Office Resources 7
3. Communication 31
4. Handling of Mails 43
5. Postal Service 51
6. Indexing and Filing 58
7. Business 69
8. Bank and Insurance 83
9. Tax 99
10. Book-Keeping 113
11. Debit and Credit 121
12. The Journal 137
13. The Ledger 145
14. Trial Balance 155
169



Unit 1 Office and Office
Personnel

Learning Objectives After studying this unit, students will
be able to :

write the meaning and concept of
office,

describe the features of office,

explain the importance of an office,

know the functions of an office,

know the types of an office,

write the meaning of office
personnel,

describe the types of office
personnel with their functions and
duties,

explain the qualities and
qualifications of office assistant.

Office and Office Personnel 7

Office

1. Introduction

Most of the human activities

are performed in an organized

channel. For the same purpose

many organizations are formed in

different sectors like religious sector,

public utilities sector, political sector,

services sector, business sector,

etc. Every organization has certain Office of the President in Nepal
objectives or goals. To achieve the

goals, a number of activities are carried out by the organization. It is in the office

where the organizational activities are carried out to achieve the goals. The term

office said in Nepali ‘Karyalaya’. Karyalaya is made by two words ‘Karya’ and

‘Alaya’ where ‘Karya’ means work and ‘Alaya’ means place. Here, office is the place

of an organization from where executive and clerical functions are performed.

An office is defined as a place where the organizational activities are carried out.
J.C. Denyer has defined an office as “An office is a place where clerical operations are
carried on.”

An office is the part of an organization where planning, police making, directing,
coordinating, communicating, decision making, executing and controlling activities
are performed to accomplish the pre-determined goals.

In the words of James Stephenson, “An office is that part of a business enterprise which
is devoted to the direction and coordination of its various activities.” Stephenson has given
emphasis on the function rather than the place.

According to Brihat Nepali Sabdakosh, “Office means a home or work place where some
official tasks are performed.”

Thus, an office may be defined, in a broader sense, preferring to the activities, as
the entire part of an organization. Office administrative functions like planning,
organizing, staffing, communicating, co-ordinating and controlling, etc. and clerical
functions like record keeping, filing, handing telephones, visitors, handing mails, etc.
are the activities in an office for the accomplishment of the organization’s objectives.

Key Point An office may be defined as the entire part of an organization, which organizes
the planning, policy making, directing, co-coordinating and controlling various
organizational activities for the accomplishment of its objectives.

8 Aakar’s Office Practice and Accountancy - 8

2. Features or Characteristics of an Office

An office has the following characteristics or features in general:

i. Classification of works

There are a number of works like drafting, handling mails, handling telephone
and visitors, record-keeping, book-keeping, etc. to be performed in an office. There
may be making of plans and polices, accounting and auditing, handling mails, filing
and recording, preparing reports, and so on. Thus, a single person may not have the
knowledge to do all the works. To perform these jobs, an office appoints a number
of staff according to their ability, qualification, skill and experience. For example,
Nepali teacher cannot teach science. So, the act of classifying the job into different
groups is known as classification of work.

ii. Hierarchy of ranks/posts Top level
Middle level
In an office, according to the knowledge, skill, Lower level
ability, training, qualification, experience and nature
of the office, the rank of the staff are classified into Hierarchy of posts
different posts, like office chief, section in-charge, office
assistant, peon, etc. The simple hierarchy of ranks
involves the top level, the middle level and the lower
level. The ranks of the staff are determined on the basis
of management structure, necessities of organization,
responsibilities and authorities, etc. For example, there
are Principal, Vice-Principal, Secondary Level Teacher,
Basic Level Teacher, Accountant and Peon in a school.

iii. Controlling and regulating centre

An office is the central part of every organization. Office controls and regulates
all types of official activities to achieve their goals. All kinds of information, data and
facts can be received from an office. It is also information centre where people come
to take different services, information, records and queries.

Points to Remember

i. Classification of work ii. Hierarchy of ranks/posts

iii. Controlling and regulating centre

Office and Office Personnel 9

3. Importance of an Office

An office is supposed to be the brain of the organization by which the entire
organizational activities are guided and instructed. Office helps the managerial body
to prepare plans, policies, decisions and manage the implementation. The success of
an organization largely depends upon the efficiency of its office. It is important for all
sectors like government organizations, non-government organizations, business and
service motive organizations. The importance of an office may be studied in terms of
the following points:

i. Proof of the existence of an institution

An office is the integral part of an organization and thus it represents the
whole institution. It exists before the establishment of the institution and remains
in existence until it is functioning. Hence, an office is the proof of the existence of an
institution.

ii. Centre for formulation of plans and policies

Every organization is established with certain objectives. In order to meet the
objectives, it should perform a number of activities for which an effective plan of
activities and operational policies is formulated. Experts and officials recommend
the plan to the managers or executive committee for decision. It is the office, which
formulates the plans and policies.

iii. Resource allocation and management

There may be many resources managed by an office essentially to support the
organizational performance. Manpower, capital, machinery and equipment, means
of transportation and communication, materials and supplies, etc. are the important
resources of an organization. The office is the central authority to acquire the resources
and allocate them into various segments effectively.

iv. Source of information

The information about management, policies, government rules and regulations,
market and technology, etc. is created and collected by and through an office from
various sources i.e. internal and external. Those information may be current and of
the past. Such information is provided necessarily to the executives for planning,
policy making, decision making, controlling and budgeting to the assistance for
executing the plans and policies.

v. Records preserving centre

An office creates a number of records for different information for future use.
Such records may be of ordinary use or important and confidential. It is the office,

10 Aakar’s Office Practice and Accountancy - 8

which creates records of the raw information in different forms as required and
retains in the organization by preserving them from any cause of damage or loss. A
well preserved records act as the base for management process i.e. to prepare plans,
policies, decisions, and also to coordinate and control the organization.

vi. Coordination and control centre

Coordination is the act of reconciling one’s activity with that of others. The
entire organization is a system and its different departments and sections are its sub
systems. Their activities must be jointly directed towards the common objectives. So
it coordinates with different persons, personnels, departments, competitors, societies,
customers, etc. for a good and smooth operation of organization. It is the office which
coordinates and controls various activities of an organization in order to pay the joint
efforts for the accomplishment of the goals.

vii. Public relation centre

An organization is a social element. The success of an organization, to a great
extent, depends upon the public relation. A modern office separately forms public
relation section in order to serve the general public with necessary social and business
information. Office should maintain good public relations with debtors, creditors,
customers, suppliers, shareholders, owners, concerned authorities, competitors, etc.
for the betterment of the organization. Sometimes offices may take initiation of some
public awareness programmes.

viii. Others

An office helps the employees, and acts as an intermediary, medium of
communication, service centre, etc.

Points to Remember

i. Proof of the existence of an institution ii. Centre for formulation of plans and policies

iii. Resource allocation and management iv. Source of information

v. Records preserving centre vi. Coordination and control centre

vii. Public relation centre viii. Others

4. Functions of an Office

Every organization carries on a number of activities to meet its goals and
objectives. Planning and policy-making are done at top level and their execution is
made at the middle and lower levels. The main functions of an office can be discussed
as given below.

Office and Office Personnel 11

i. Planning and policy making and their implementation

Planning is the preparation of package of activities and policy refers to the
course of operation with a set of rules and regulations. The office formulates the
plans and policies from the desk of executives by considering the past and the
present conditions and then implements them. Generally, the top level staff prepare
the plans and the middle level staff implement these plans at lower level to bring
them into practice or use.

ii. Acquiring and safeguarding assets

Organizations need different types of assets like land and buildings, machineries
and equipments, furniture, vehicles, etc. to carry on their activities efficiently. The
office makes assets planning and acquires them in a reasonable cost. It safeguards
the physical assets by means of repairs and maintenance from time to time and the
documentary assets like insurance policy, deeds, etc. by keeping in the safe lockers.

iii. Management of materials and supplies

Materials and supplies are the basic inputs for every type of office work.
Qualitative materials and supplies ensure the quality in production and efficiency in
general performance. An office makes a proper management of quality materials in
optimal quantity to ensure the regular performance on one side and reasonable size
of investment in materials and supplies. A minimum stock of such materials should
be maintained to avoid their shortage and the maximum stock should also be fixed
to avoid the unnecessary blocking of capital on it.

iv. Recording information

It is the next important function of a modern office. The created and collected
information is recorded on papers, cards, photographic films, computer, etc. It may
be prepared in the form of general statements, statistical charts, diagrams, etc. The
office prepares the records of the information to assist for formulation of plans,
follow up of works and evaluations. It creates, receives, analyzes, arranges, presents
and supplies the necessary information.

v. Personnel function

Human resource is the most important resource in an organization. It is
also termed as office personnel. An office hires a number of persons of different
qualifications and calibre to perform its various activities. Different responsibilities
are assigned to them on ‘right work, right person, right time’ basis. It also delegates
necessary authority to discharge the responsibilities. It initiates trainings, seminars,
workshops, etc. from time to time to improve their efficiency. It formulates a sound
personnel policy for their recruitment, promotion, transfer, termination, retirement,

12 Aakar’s Office Practice and Accountancy - 8

etc. It also establishes an effective reward and punishment system in order to regulate
better performance. Hence, an office performs the personnel function as its important
function.

vi. Financial function

Financial function refers to the accounting as well as investment functions.
Accounting function is the main part of financial administration. Every office
performs the accounting function by establishing a separate account section. It keeps
the complete and scientific records of all the financial transactions in order to ascertain
the operating result i.e. profit or loss during a certain period and the financial position
upto a certain date. Furthermore, it also concerns to the procurement of capital i.e.
raising capital and its optimal investment in assets and materials, etc.

vii. Public relation function

An organization is an element of a society and a system in itself. Thus, the office
of an organization maintains a cordial relationship with the public. It establishes
and maintains public relation by supplying goods, rendering services, providing
information, getting involvement in public activities, etc. A separate public relation
section is established and a public relation officer is appointed as its incharge. Hence,
establishment and maintenance of good public relation are regarded as the important
functions of a modern office.

viii. Others

Other functions of an office are filing, receiving and dispatching letters,
preparation of progress report, keeping record, developing office systems and
procedures etc.

Points to Remember

i. Planning and policy making ii. Acquiring and managing assets

iii. Management of materials and supplies iv. Recording information

v. Personnel function vi. Financial function

vii. Public relation function viii. Others

5. Types of an Office

As the difference in objective, activities and operations of different organizations,
their offices may also be of different types. The following are the common types of an
office:

Office and Office Personnel 13

i. Government office

The government of

each country has an objective

of good governance.

Maintaining law and

order, peace and security,

supplying with the need of

the people and initiating

development programmes,

controlling corruption,

etc. are the common

activities of a government District Administration Office, Kathmandu
for good governance. The

government thus, establishes

a number of offices to carry on such activities. Hence, a government office may be the

one which is established by the government to carry out government activities. The

Ministries, Departments, Constitutional Bodies, District Administrative Office and

the subordinating offices under them are the examples of government office.

ii. Business office Bhatbhateni Supermarket

Business office refers to
the office, which is established
to conduct various economic
activities for profit. The offices of
Water Supply Corporation, Nepal
Oil Corporation, Sajha Yatayat,
Nepal Airlines Corporation,
Bishwokarma Cement, Jyoti
Groups, Dabar Nepal Ltd., etc. are
the examples of business offices.
On the basis of ownership and
control, such offices may further
be divided into two categories

(a) Government Business Office:

It is established with full or partial investment of government is called
government business office, eg. Nepal Airline Corporation, Nepal Electricity
Authority, Nepal Oil Corporation, etc.

(b) Private Business Office:

It is established with the investment of an individual or a group of individuals,
e.g. Chaudhary Group, Nepal Lever Ltd., Megha Bank Ltd., Bhatbhatenni
Supermarket, National Life Insurance Company, etc.

14 Aakar’s Office Practice and Accountancy - 8

iii. Service motive office

There are some

organizations, which are

basically established for

service motive, i.e. they are

not motivated by profit. The

offices of such organizations

render services in terms

of providing medicines,

food grains, clothing,

other materials and

financial assistance to the

communities and societies Red Cross Society

and sometimes to needy

persons. Such offices also render necessary services to the victims of war, flood,

landslide, earthquake, etc. Hence, a social service office is the one which renders

services to a community, organization or an individual without business motive.

Its management is handled by the executive committee from among its members in

accordance with the articles of association. The offices of Red Cross Society, Nepal

Cancer Relief Society, Nepal Scout, etc. are some examples of service motive offices.

Office Personnel

6. Introduction 15

An organization is established with a certain goal. First of all, it establishes
an office to manage the entire organization by determining objectives, formulating
plans and polices, designing and analysing works, making manpower planning,
etc. All the organizational activities from the formulation of plans and policies to
their execution are performed by many number of persons in an office. There are
managerial activities, communication activities, financial and technical activities,
etc., and thus many number of persons are employed in an office from the topmost
to the lowest level in the administrative as well as in technical section. As such, the
total number of persons employed in an office in different ranks, level with specified
responsibilities are jointly called office personnel. In other words, office personnel
refers to the persons at work in an office from the topmost to the lowest level bearing
the responsibilities jointly for the attainment of the organizational goals.

Various types of office personnel are required in different government and private
offices. Police, army, civil servants, etc. are required to the government in order to
maintain internal peace and security, defence and to provide various services to

Office and Office Personnel

the people in different sectors. Similarly, various manpower is necessary for the
industrial and trading undertaking to produce and distribute various types of goods
and services in its regular course of operation.

According to Beach, “The office personnel refer to all the employees of the office comprising the
chief, sectional chiefs and assistants who jointly work for the attainment of the organizational
goals.”

In general, the office personnel may be in administrative or technical sector and
again they may be skilled, semi skilled or unskilled as per their training, experience
and calibre.

Key Point The total number of persons employed in an office from the
topmost to the lowest level in the administrative as well as in
technical section are jointly called office personnel.

7. Types of Office Personnel

There are different responsibilities to be discharged by different office
personnel. Some are related with formulation of plans and policies, some others,
with their execution and evaluation and control. All the activities of an organization
are performed by the different personnel as per their rank/level and responsibilities.
Thus, the office personnel are also categorized as

(a) top level management i.e. the chief or executive,
(b) middle level management i.e. officers and
(c) office assistants.

Office Personnel

Top level/ Middle level/ Lower level/
Chief/Executive Section Officer Office Assistant

Section clerk Personal assistant Receptionist

16 Aakar’s Office Practice and Accountancy - 8

A. Office Chief

Office is the centre for

the management of the entire

organization. Therefore, it

appoints, first of all, the chief or

executive in an office to perform

the top level managerial task. The

management chief determines the

objectives, formulates the plans,

designs and analyses the jobs and

hires the manpower accordingly.

It has the topmost and ultimate

authority to acquire all necessary

resources, mobilize them within

the framework of the policies and Office Chief

control over them. As such, the

office chief is that person who holds the topmost position and authority in the office

for the management, direction and control of the entire organization. It is the office

chief who plans the activities and distributes them to the personnel as per their post,

calibre, interest, intelligence and experience.

The proprietor himself may work as the chief or executive or a management expert
may be appointed to work on behalf of him. The management of the companies
is handled by the representatives of the shareholders. As the boss or master of the
office, the chief enjoys the ultimate power to formulate plans and policies, acquires
the necessary resources, coordinates and controls them and takes the final decisions
regarding the management affairs. Office chief is termed as director, manager,
principal, chief, president, etc. according to the nature of the offices.

Needs and functions of Office Chief
The following are the common duties and functions of a chief in an office:

i. Formulation of plans and policies according to the resources in order to achieve
the organizational objectives.

ii. Procurement and management of assets and other resources.

iii. Designing and analyzing the jobs and recruitment and selection of manpower.

iv. Allocation of right jobs to the right persons along with the necessary authorities.

v. Proper allocation of resources to the different sectors on equitable basis.

vi. Direction, coordinating and controlling the various activities of the organization
in a planned and systematic way.

vii. Establishment of office system and procedures for removing procedural delays
in the official performance.

Office and Office Personnel 17

viii. Motivating staff, with the monetary and non-monetary incentives and by
making humanitarian behaviour to get the better performance.

ix. Evaluation of the actual performances with the standards and take the necessary
corrections.

x. Maintaining discipline and secrecy of the official matters and controlling over
the leakage and corruption of the organizational properties.

xi. Preparation of reports regarding the official activities, performance and
achievements and submits them to the concerned authorities. i.e. the board,
general public etc.

B. Chief of the Branch (Section Officer)

As the nature and size of activities,

most of the organizations establish their

branch offices in different places and

a number of departments for different

types of activities. Personnel department,

financial department, production

department, marketing department,

purchase department, sales departments,

etc. are the examples of such departments.

Different persons are appointed as the

managers in different branch offices or

section officers in different departments to Section Officer
discharge the overall responsibilities of the

office or section concerned. The person who has the responsibility of such a branch

is known as branch chief or manager and a department as section officer. The branch

chief and / or the section officers are known as the middle level management in

the sense that they work under the top level management and coordinate between

the activities of the lower level staff and the top level management. Middle level

management is supposed to be the link between the top management and the

assistants or junior staff.

C. Office Assistant Office Assistants working in an office

As it has been already discussed in
the beginning, an office is the entire part
of an organization that performs all the
organizational activities. The activities
are generally categorized as executive
level and sub-ordinate level activities.
Planning, policy making, staffing,
directing, coordinating and controlling
functions refer to the activities of the
first category and the regular and day to

18 Aakar’s Office Practice and Accountancy - 8

day functions like recording, filing, account keeping, handling telephone, mails and
visitors and other personal secretarial works etc. fall under the second category. The
office staff who perform such regular and day to day activities of an organization
are said to be office assistants. As such, office assistants are the lower level staff who
assist the senior officers and directly the chief or executive in the execution of plans
and policies by performing the regular and day to day activities of an organization.
Office assistants are the subordinate staff of the chief and the senior officer of an
organization. They are employed by an office to execute the plans and policies
and also to perform the personal secretarial works of the chief like drafting letters,
keeping accounts, making arrangements of his visit, etc.

In Nepal, the office assistants are called by different names as per the tradition of the
office and the nature of their working field. Kharadar, Mukiya, Subba, etc. are the
office resistants in the government office.

Key Point Office assistants are the lower level staff who assist the senior
officers and directly the chief in the execution of plans and policies by
performing the regular and day to day activities of the organization.

Types of office assistants

Head assistant, senior and junior assistants, sectional clerk, personal assistant,
receptionist, etc. are the different types of office assistants termed in Nepalese offices
and they are of the level of Nayab Subba, Khardar, Mukhia, etc. The following are
some of the common but important office assistants in the Nepalese offices.

i. Sectional clerk (Phantwala) Section Clerk

A sectional clerk is the one at the
lower level staff who is assigned with
the responsibilities of a certain section of
a department. He/she works under the
instruction of the department chief or section
officer. A sectional clerk may be Subba or
Khardar as the nature of work and grade of
the staff. He/she is the in-charge of the section
and thus known as the section-in-charge
or Phantwala. A storekeeper, filing clerk,
recording in charge, etc. are the assistants of
this type.

ii. Personal Assistant (Nizi Sahayak)

The chief or executive of the government office (the central level offices) and
even of the large scale non-government and business organizations seem to be

Office and Office Personnel 19

very busy in the performance of the top

level management tasks. Moreover, he/

she should participate in a number of

meetings, conferences and seminars at

national and international levels. He/

she may have different appointments

with different persons in the regular

course of dealing. It becomes difficult

and sometimes impossible for him/her

to manage all varieties of such activities

from time to time. Thus, a person is

Personal assistant with chief appointed by such an office to assist
the chief by performing his personal

secretarial works and by arranging

his appointments. As such, a personal assistant is the one who assists the chief by

performing his/her personal secretarial works, recalling and managing all of his

appointments and programmes. In Nepalese government office, a personal assistant

is provided to a minister, secretary of Nepal Government, director of the department,

chief of the police and army force, the general managers of the corporations, etc.

iii. Receptionist (Samparka Sahayak)

Along with the sectional responsibilities of the organization and personal
secretarial works of the chief, there are other tasks in the organization. Handling
telephone calls, handling visitors, handling mails and telegrams, etc. are some of
them. A person or staff is appointed in an
organization to perform the tasks other
than the sectional duties and personal
secretarial works. He/she is known as a
receptionist.

Thus, a receptionist is the person who

is appointed to perform the tasks of

receiving and handling telephone calls

and the visitors. Since, the telephone

inquiries may be received on the

entire affairs of the organization, the

receptionist should be so far as possible

familiar with such affairs to some extent. Receptionist
The important task of a receptionist is to

receive telephone calls, reply the inquiries about the office, handle all sorts of visitors

who come to the office and to manage their appointments with the officers or the

chief. He/she receives the visitors, at first, in the office and thus he/ she should

behave politely and courteously to give them a good impression about the office. The

receptionist must be smiling and cheerful for a good dealing.

20 Aakar’s Office Practice and Accountancy - 8

Duties and Functions of Office Assistants 21

Office assistants are the subordinate staff of the office who perform the day to day
activities of an organization within the framework of plans and policies and the
instruction and control of the chief in accomplishing the organizational goals and
targets. There are various functions to be performed by the various assistants. The
important duties and functions of the office assistants are briefly described below:

i. Preparation of routine of daily works

There are many official works to be performed by an assistant. All the works
are not of equal importance on one hand and cannot be done together at a time.
Thus, an assistant, specially the sectional clerk, prepares a routine of the daily work
as according to their priority/importance. Sometimes, the chief’s instructions may
also be obtained for arranging the order of works specially in case of holding meeting
or conference, etc. to prepare the necessary documents. As such, for the smooth
performance of one’s duty, he/she prepares the routine of the daily works as his/
her common duty in the office.

ii. Note taking and transcribing

The chief of the office is always busy in his managerial activities. So he/she
does not have enough time to do all of his secretarial works, on one hand and he
may forget some of his appointments on the other. As such, a personal assistant is
given to him/her to assist him in his/her personal secretarial works specially the
paper works on his/her behalf. As a regular duty, an assistant notes down the things
in his/her notebook in short hand script as dictated by his/her chief and performs
the works in detail as per the notes. In this way, an assistant writes different types of
letters and documents, on behalf of the chief by taking necessary notes from him/her
and transcribing them in hand script within his/her office time as a regular duty.

iii. Drafting and typing letters and documents

Letters and documents play a significant role in the smooth operation of an
organization. An office assistant drafts and types different types of letters like letter
of appointment, letter of congratulation, letter of thanks, inquiry letter, reply letter,
order letter, etc. either by himself/herself or as directed by the chief. Moreover, a
number of other documents like notices, resolution, memos, etc. are also drafted and
typed by an assistant in order to carry out the organizational activities smoothly
ahead.

iv. Filing

There are many important documents in an office in different forms and
formats. They are used for the present and future references as guidelines, proofs
and evidences. Such documents are regularly and systematically filed by an assistant,
specially by the filing clerk. This is an important duty of an office assistant to safeguard
the important documents. The important documents are the documentary assets of
the organization.

Office and Office Personnel

v. Handling mails and telegrams

There are many incoming and outgoing mails and telegrams in an office. An
office assistant handles both the incoming and outgoing mails in a proper way as
his/ her regular duty. The incoming mails are received by entering them into a
register book and should be ultimately sent to the concerned authority for action
and the outgoing mails should be collected from the various sections, entered into
the dispatch book and ultimately dispatched to the concerned organization by
mentioning the dispatch number, etc. The important, urgent or confidential words
are mentioned on the envelope of the letters or mails, as necessary.

vi. Keeping financial records

It is another important duty of an assistant specially an accountant or cashier.
An organization handles hundreds of financial transactions. Purchasing assets,
materials and supplies, payment of rent, salary, wages interest, commission, receiving
incomes and sales of goods and services and other many administrative selling and
distribution expenses are some of the examples of such financial transactions. These
are recorded regularly and systematically by an assistant. Besides this, the petty
expenses of an organization, in general, and of the chief as well like stationery and
newspaper, tea and refreshment, taxi fares, etc. are also recorded by an assistant,
mostly by a petty cashier or personal assistant.

vii. Using and safeguarding assets

Various machineries and equipments are managed by an office to facilitate
the smooth functioning and for work-comforts. These are the valuable assets of the
organization and must be used with due cares. Necessary preventive and curative
measures should be taken from time to time throughout their economic life. As such,
using the machineries with due cares and safeguarding them from any type of losses
or damages is the next important duty of an office assistant, mostly of the technical
staff.

viii. Handling telephone

Like the mails, telephone calls may also be incoming and outgoing. Some of
the incoming calls may inquire about different kinds of information. They should
be replied in polite and courteous tone. Some others may be very ordinary calls
and those should be avoided tactfully and the rest may relate to the chief or other
officers that should be relayed immediately to the persons concerned. Similarly, an
assistant mostly the receptionist makes different calls to the outsiders on behalf of the
organization. Most of such calls are made as the direction of the chief or other senior
officers and get them with the person concerned. Thus, the handling of incoming and
outgoing telephone calls in a polite and courteous manner is the another duty of an
assistant.

22 Aakar’s Office Practice and Accountancy - 8

ix. Handling Visitors

A number of people may come to the office from time to time for different
purposes. Some people may ask for an appointment with the chief, some others to
take important information and the rest for ordinary purposes. All of them should
be properly handled. It is the receptionist, who receives the various types of visitors,
serves them with necessary services and material like tea or coffee, newspaper,
magazines, etc. and by avoiding the ordinary ones tactfully. The receptionist behaves
towards the visitors politely and courteously thinking that they are the guests and
thus a valuable property of the organization.

x. Creating records of information

Information is created and received by an office from different sources. It is
analysed and presented by an assistant for making necessary records. And then,
different records are created by him in the form of general statements, statistical
figures, computer files, micro films, etc. The records are created by an assistant in the
recording management section and used frequently in the present and future course
of performance all over the organization.

xi. Reminding the chief and making necessary arrangement for his visit

The chief of any office is a busy person. In addition to the top management
functions, he/she should attend various meeting, seminar and conference, etc. in and
outside the country from time to time. Besides, he/she may have many appointments
with different persons. As such, the personal assistant reminds him/her about his/
her appointments, attending a meeting or conference and seminar. Furthermore,
the assistant makes the necessary arrangements for the chief’s visit in different
places in and outside the country by preparing and collecting necessary documents,
obtaining passport and visa, buying tickets and reserving hotels and lodges, etc.
After the returning of the chief from such a visit, the P.A. clears the expenses with
the accountant. It is a next important duty or function of an assistant.

Points to Remember

i. Preparation of routine of daily works ii. Note taking and transcribing

iii. Drafting and typing letters and documents iv. Filing important documents

v. Handling mails and telegrams vi. Keeping financial records

vii. Using and safeguarding assets viii. Handling telephones

ix. Handling visitors x. Creating records of information

x. Reminding the chief and making necessary arrangement for his visit

Traits/Qualities of Office Assistants

Traits or qualities refer to the good habits and merits inherent in a person. Official
work is teamwork and one’s activities should be coordinated with that of the others.

Office and Office Personnel 23

Official performance should be done through mutual help and cooperation, skilfully
tackling the problems and cases, and by being regular and punctual, etc. For this, an
assistant should possess many qualities in him or her. The following are the common
qualities of an assistant:

i. Personal appearance

Personal appearance refers to the general outlook of a person. An assistant
should make a good appearance by being neat, clean and tidy, by having regular
bath, cutting the hair and nail shorter, putting on clean dresses. A good personal
appearance makes an assistant look attractive to others and mentally efficient in his/
her regular performance.

ii. Attractive dress and make up

An assistant should wear attractive dress according to climate and season. The
dresses should be fit to the body, easy to work and neat and clean but it does not need
to be costly and expensive. Most of the offices maintain office uniform to keep their
staff tidy and easily identifiable. Besides, this, a light make-up is desired according
to time and situation. Make up is specially required for ladies. Face cream, powder,
lipstick, eyeshadow, tika and ordinary ornaments like earrings, necklace, etc. are the
means of make-up. It adds necessary beauty to a person and can give good personal
impression to inside and outside parties.

iii. Good health and physique

An office assistant should perform every sort of work in the office. Whether
the work is administrative, clerical or technical, it needs healthy staff to perform it
because an ill person cannot discharge his/her duties regularly. Moreover, some of
the works are related for lifting and transfer of capital assets and they essentially
require the assistants of good health and physique. Good health and physique make
a person hardworking and strong enough in performing one’s works. One should do
regular, exercise for the betterment of his/her health.

iv. Sweet voice and speech

It is another important quality of an assistant, specially of the receptionist. An
assistant handles hundreds of telephone calls and the visitors in a regular course of
duty. He/she should use a sweet voice and a good speech in handling the telephone
calls and visitors in order to give good impression to them. Similarly, an assistant
should talk sympathetically to his/her juniors and respectfully to his seniors in
lovely and sweet words.

v. Friendliness and cooperation

It is a valuable property of a person. It is rather important for the office assistants
because they need mutual help and cooperation among them. An assistant should

24 Aakar’s Office Practice and Accountancy - 8

not show his proudness to others but instead he/she should do others’ works and
get his works done by others when necessary. Friendliness and cooperation create
the feeling of working together for the accomplishment of an organizational goal.

vi. Politeness and courtesy

An assistant should be polite in talking and courteous in behaviour to his/her
seniors. He/she communicates information to the chief, other seniors and outside
persons. A polite and courteous assistant is liked by all insiders and outsiders and
thus can obtain favourable response from them which is ultimately beneficial for the
office. A polite assistant can get help and cooperation from other staff.

vii. Interest and learning habit

Interestedness is a curiosity, about a job and a positive attitude towards
his/ her office. There are various works in an office. The chief assigns work to an
assistant according to his/her calibre, knowledge and experience. He/she should
create interest in him towards that work which is assigned to him/her. Moreover, an
assistant may get new case and activity in the regular course of dealing and new ways
and techniques should be applied for them. Thus, an assistant should be anxious in
learning a new thing without any hesitation. This makes a person efficient in course
of time.

viii. Regularity and punctuality

An assistant should be regular and punctual to his/her duty. He/she should
avoid taking untimely leave so far as possible because it disturbs a lot in the regular
performance. In case of urgency and illness, leaves should be taken by making the
necessary adjustment of his/her duties, which is done by the chief in response to
his/ her application. The office personnel should come to and leave the office in time
and discharge their duties continuously. It establishes a regular habit of devotion to
one’s works and responsibilities.

ix. Faithfulness and confidentiality

An assistant should be faithful to his/her seniors and confidential towards
the organization. Assistants are employed by the chief according to the rules and
regulations and policy of the organization. Thus, the assistants should be faithful
to the chief and should follow the instructions of the chief and perform activities
to assist him/her for the accomplishment of objectives and goals. They should
maintain the secrecy or confidentiality of important matters duely. If the conflict,
misunderstanding or even the technological matters, managerial techniques and
other financial statement, etc. are not legally obligatory to disclose, these things must
not be disclosed to outsiders. A faithful and confidential assistant can get a good
guidance or help and sympathy from the seniors and, co-operation and respect from
the juniors in course of performance.

Office and Office Personnel 25

x. Tactfulness

There may exist many problems, cases and new challenges in front of the
assistant. Sometimes misunderstanding and conflicts between different persons and
parties may arise. That should be tackled in a proper way by identifying the cause
and convincing the concerned parties. An office assistant should possess such a skill
which helps in smooth operation of the organizational activities.

xi. Self-dependability

Different duties and responsibilities are assigned to different assistants. Such
assigned duties should be performed by them in a proper way without depending
upon others. Self-dependability is such a quality which enables a person to perform
his/her duties by himself/herself by developing his/her confidence and efficiency.
Thus, an assistant should be self-dependable and confident so far as possible to
discharge his/ her duties smoothly.

xii. Patience

An office assistant may get a new case or problem in the regular course of action.
He/she has to receive and handle various types of visitors, sometimes abnormal
and difficult ones and some unacquainted and unexpected persons and cases. The
assistant should handle the cases confidently without being nervous. Sometimes
the chief or seniors may scold him/her if the things are not done properly. In such
situations, he/she must not lose confidence and the duties should be discharged
regularly by correcting himself. Being patience is a sign of maturity in discharging
duties.

Points to Remember

i. Personal appearance ii. Attractive dress and make-up
iii. Good health and physique iv. Sweet voice and speech
v. Friendliness and cooperative vi. Politeness and courteousness
vii. Interestedness and learning habit viii. Regularity and punctuality
ix. Faithfulness and confidentiality x. Tactfulness
xi. Self-dependability xii. Patience

Qualifications of Office Assistant

Office assistants are collectively the lower level manpower in an office. Different duties
and responsibilities are assigned to them according to their qualification, calibre,
interest and proficiency to maintain the expected efficiency in the organizational
performance. Most of the works can only be discharged by having a certain level of
knowledge, training and experience. A certain formal degree is required to apply
for a certain post or position. The following are the common qualifications of an
assistant:

26 Aakar’s Office Practice and Accountancy - 8

i. Academic Qualification

Each assistant should have a minimum degree of education to hold a post or
position in an office. The qualification of an assistant lets him/her to compete for
the post and it enables him/her to perform the jobs well. Furthermore, academic
qualification is a legal formality for a person to take the responsibility. Thus, it is a
basic qualification of an assistant. In the Nepalese government offices, SLC/SEE or
Matriculation and Proficiency Certificate degree or 10+2 are required for different
assistant level posts.

ii. Training

Training is an act of taking practical classes about certain thing by the persons
passing a certain education level. It makes a person capable of doing works in an
effective and better way. Since, the duties and responsibilities of an assistant are
challenging, he/she needs enough training to perform the activities well. Thus, an
assistant should have necessary training in the related field to perform the activities
effectively and efficiently. Nowadays a person without training is not supposed to be
qualified for a job.

iii. Experience

It is also a most important qualification of an assistant. Though it is not legally
a must, it adds one’s qualification to make him more able in performing the jobs. A
mere academic degree cannot make a person capable of discharging his/her duties
without proper experiences in the related fields. If education makes a person qualified
for a job, experience makes him more efficient. Thus, experience is supposed to be an
important subsidiary qualification of an assistant.

iv. Knowledge of Current Rules and Regulations

Office assistants should have the knowledge of the current rules and regulations.
Knowledge performs the assigned job properly. They also have to work within the
limitations of the administrative rules and regulations. Office itself may prepare rules
and regulations to maintain discipline. If it is so, an assistant must have knowledge
about it.

v. Knowledge of Foreign Language

The foreigners from different countries may come to visit in the office. If it is so,
office assistant must deal with them. So an assistant must have knowledge of foreign
languages. It is not possible to know all languages but he/she should know at least
English language.

vi. Knowledge of Handling Computer and other Equipments

Computer and equipments are a modern device which helps to perform
administrative, clerical and accounting functions effectively of prevailing and current

Office and Office Personnel 27

rules and regulations. It brings rapidity in the work. It increases efficiency of staff
and reliability in work, Hence, an office assistant should have the sound knowledge
of handling computer and other equipments photocopy, fax, printer, calculator, etc.

vii. Knowledge of Accounting

Every office performs a large number of financial transactions daily. One of the
most important functions of an office assistant is to keep systematic records of such
financial transactions. In order to keep systematic records, he requires fundamental
knowledge of principles and practices of accounting. A person having fundamental
knowledge of accounting is generally preferred by an office as its office assistant.

Points to Remember

i. Academic qualification ii. Training
iii. Experience iv. Knowledge of current rules and regulations
v. Knowledge of foreign language vi. Knowledge of handling computer
vii. Knowledge of accounting

Glossary

Accomplishment : achievement/success

Appoint : select/assign

Authority : power

Implementation : applying plans policies, etc.

Capital : amount invested in business by owner

Assistance : help

Planning : estimation for future

Post : position

Subordinating office : branch office

Delegate : hand over

Render : provide/deliver

Financial : monetary/related with money

Hierarchy : pecking order

Reconciling : integration/arranging

Calibre : quality and ability

28 Aakar’s Office Practice and Accountancy - 8

Glossary : join/Enroll in job
: out from job
Recruitment : integration
Termination : chief/boss
Coordination : sending
Executive : buying, getting
Dispatching : friendly
Procurement : dividing a job, task
Cordial
Work division

Exercise

A. Fill in the blanks.

1. Office is .................................................................................................
2. Main features of the office are ..............................................................
3. The levels of office are ...........................................................................
4. The types of an office are ......................................................................
5. The types of business office are .............................................................

B. Give very short answers to the following questions:

6. What do you mean by an office?
7. What is hierarchy of rank?
8. What do you mean by classification of works?
9. How can you say that an office is an information centre?
10. What do you know about business office?
11. What is meant by government office?
12. What is service motive office?
13. Who is office chief?
14. Define office assistant.
15. Who handles telephone calls and visitors in an office?

C. Give short answers to the following questions:

16. Define an office. Explain its features.
17. Write any five points of importance of business office.
18. What is meant by service office? Give any four examples.

Office and Office Personnel 29

19. Distinguish between a business office and a service motive office.
20. What is business office? What are its types? Mention.
21. Describe the information function of an office.
22. Explain any five points of importance of government office.
23. What are the types of office personnel? Explain.
24. Write the importance or functions of office chief.

D. Give long answers to the following questions:

25. What is an office? Explain its importance in brief.
26. Define an office. Explain the functions of an office.
27. Introduce the different types of office.
28. Explain the functions and duties of an office assistant.
29. Describe the qualities of an office assistant.
30. Explain the necessary qualifications of an office assistant.

Pr oject Work

a. Discuss with your friends and list out the problems which you will be
facing in the absence of an office at your school.

b. Make a list of the functions or duties of an accountant or a librarian
of your school by asking him/her.

c. What types of duties are performed by your principal and vice-
principal? Make a list.

d. List out the hierarchy of ranks in your school from the top level to
lower level.

e. Make a list of activities which are perform by the principal of your
school asking him/her.

30 Aakar’s Office Practice and Accountancy - 8

Unit 2 Office Resources

Learning Objectives After studying this unit, students will
be able to :

write the meaning of office
resources,

know the importance of office
resources,

explain the types of office
resources.

Office Resources 31

1. Introduction

An organization is established with certain goals and objectives. It performs a
number of activities for the attainment of the goals. In order to carry on the activities,
different resources like human resource, machinery and equipment, capital, vehicles,
furniture and fixtures, etc. are to be managed. These resources, which are essentially
managed by an office to facilitate the organizational performance are known as
office resources. An optimal combination and effective management of human and
non-human resources assure the success of an organization. Hence, office resources
may be defined as the means and devices used in an undertaking, which initiate
organizational activities and support its smooth operation to attain the predetermined
goals. Human resource, capital, machineries and materials, furniture, and vehicles,
etc. are the examples of office resources.

Key Point The term office resources refers to the human, physical and
financial resources as well as different means of transportation
and communication required to run the office smoothly in order
to achieve the organizational objectives.

2. Importance of Office Resources

Office resources are the essence of an organization. An office without resources
looks like a skeleton. It is the resource, which fills up with flesh, blood and brain and
gives life to an organization. The importance of office resource can be described in
terms of following points:

i. Smooth running of an organization

An organization performs a number of activities to attain its goals. It is the
office resources like, manpower, machines, equipment, tools, finance, materials, etc.
which ensure the work comfort and security to the workers and employees of each
level and thus helps in its smooth operation.

ii. Objective oriented functioning

Every organization has some certain goals and objectives that may be for
earning profit, rendering service to public and others. All the activities are carried on
by the utilization of the office resources towards the attainment of the goals. Thus,
the office resources are directed to attain the goals and objectives.

iii. Efficiency in performance

Efficiency refers to the skill and ability of performing activities properly,
punctually, qualitatively and in a better way. Office resources ensure the effective

32 Aakar’s Office Practice and Accountancy - 8

and skillful performance with security and comforts. Thus, the management of
sufficient resources helps in maintaining the efficiency in performance.

iv. Future expansion and growth

The resources like human resources, machineries, furniture and vehicles, etc.
are managed for a long period of time. They have considerably a larger capacity and
thus ensure the expansion and growth of the organizational scope in the future. The
management of sufficient resources leads the organization towards its growth and
development by extending its programmes and activities into various places and
sectors.

v. Saving operating expenses

Office resources lead an organization to growth and expansion, i.e. to the level
of mass scale production. On the other side, it ensures the efficiency in performance
by using resources like computers, machineries, etc. and makes it possible to complete
the calculation and mass scale production. Mass scale production and efficiency in
performance help to reduce the cost, saves time and complete the task promptly.
Saving of time also saves the cost.

vi. Ensure work comfort

Organizational activities have become complex in the modern business world
with the globalisation of business activities and communication network. It is very
difficult and almost impossible to carry out all the organizational activities with
a bare hand and very traditional tools. Hence, the provisions of automations like
vehicles, machineries, wireless, mobiles, etc. provide work comforts to the employees
to improve their morale and thereby productivity.

vii. Others

Office resources are also for prestige and attraction. They maintain work speed,
avoid delay, complete the task quickly, increase the attraction of an office, etc.

Points to Remember

i. Smooth running of an organization ii. Objective oriented functioning
Future expansion and growth
iii. Efficiency in performance iv. Ensure work comfort

v. Saving operating expenses vi.

vii. Others

Office Resources 33

3. Types of Office Resources

As the nature and functional character of different types of resources, they may
be commonly grouped into the following five categories:

Office Resources (5M)

Manpower Materials & Supplies Money Means of Means of
Transportation Communication

Administrative Technical Durable Regular income Land Internal
Non-durable Other income transportation Communication
Office chief Skilled
Sectional chief Semi-skilled Water External
Office assistant Un-skilled transportation Communication

Air National
transportation Communication

Ropeways and International
pipelines Communication

A. Manpower (Human resources)

Human resource is the basic resource in every type of organization. All other
resources are mobilized by the human resource. Human resource refers to the
combination of all the persons employed in an organization from the topmost to
the lowest position. An organization prepares human resource planning and then
recruits and employs them into different posts and responsibilities in administrative
as well as in technical sectors. Thus, human resource of an organization may be
grouped into administrative and technical categories.

Key Point Human resource refers to the combination of all personnel employed
in an organization from the topmost level to the lowest position.

a. Managerial Manpower

Managerial human resource is that manpower

which is engaged in administration and management

sectors. They hold the post from the topmost to the

lowest level and discharge the duties like plans and Management group
policy making, their execution and evolution. Secretary

of ministries, general managers of corporation, director generals, principal of school,

section officers and their subordinates up to the peons (excluding the technical staff)

are the examples of managerial human resource.

34 Aakar’s Office Practice and Accountancy - 8

b. Technical Manpower Doctor checking health

Technical human resource is that
manpower which is engaged in different
technical sectors of an organization.
Engineers, surveyors and designers,
medical officials, production staff,
mechanics, lawyers, teachers, etc. are
some examples of technical human
resource. They possess special technical
knowledge and skill in respective fields.
Technical manpower may be categorized
as skilled, semi-skilled and unskilled.

B. Money (Capital/Income/Finance)

Capital and the sources of income are jointly termed as finance. It is supposed

to be the blood for an organization and thus should be properly circulated to each and

every unit of the organization. Capital is

necessary to payout the daily and regular

expenses, to manage long term assets,

to purchase materials and supplies, to

meet the future contingencies, and so on.

Collection of capital from the proprietors

or shareholders, and taking loan from

a number of different sources comprise

capital for a business organization.

Members’ subscriptions, subsidies and

donations, etc. are the sources of finance to Money

the non-business organizations. Similarly,

income taxes, corporate taxes, custom duties, value added tax (VAT), land revenue

taxes, surplus from government corporations, foreign aids and donation, etc. are the

sources of finance to the government organizations.

Thus, the source of income of an organization may be grouped into regular income
and other income. The continuous income throughout the year made from the sale
of goods or rendering services is considered as regular income; likewise, the incomes
other than the regular incomes, which are not earned regularly, are considered as
other incomes. Income tax, VAT, excise duty, custom duty, sales, etc. are the examples
of regular incomes and donations, aids, interest received, discount received, etc. are
the examples of other incomes.

Key Point Finance refers to the sources of income of all organizations which
is badly needed for the payment of the expenditures, materials
and assets.

Office Resources 35

C. Materials and Supplies (Assets and Goods)

Fixed assets provide

work comfort and ensure

speedy and accurate

performance. They have

high cost, long working life

and larger capacity and thus

investment on them should

be made by a detailed study

and investigation. They Printer Computer desk
ensure the returns in the

series of years in future.

Land and buildings, plant and machineries, furniture and fixtures, vehicles, etc. are

the examples of fixed assets (durable goods).

Similarly, materials and supplies are the inputs for the day-to-day performance
of the organization. Materials and supplies consist of raw materials, semi-raw
materials, finished goods, consumable stores, factory supplies and stationeries that
ensure the uninterrupted production or trade activities. Thus, an optimal level of
material management is made by every organization. If human resource is the brain
and finance is the blood in an organization, materials and supplies may be supposed
to be the foodstuff. Hence, fixed assets, materials and supplies are also regarded as
important office resources.

The materials and supplies are broadly classified into non-durable and durable
materials. The materials consumed within one year are called non-durable, like
fuel, raw materials, stationery, pen, etc. The materials which are used for more than
one year are durable materials like plant and machinery, photocopy, printer, car,
motorcycle, etc.

Key Point Materials and suppliers refer to the goods, durable and non-durable
materials which help to perform the activities prompt and smooth
operation of the organization.

D. Means of Transportation (Vehicles)

Means of transportation is another important resource to a modern office. It
facilitates the staff to be regular and punctual toward their duties on one side and
ensures the timely delivery of goods to the customers on the other. A number of
means like bicycles, motorbikes, cars, jeeps, buses, etc. may be used to facilitate the
staff for their conveyance. Similarly, trucks, lorries, delivery vans, etc. may be used
for the carriage of goods.

36 Aakar’s Office Practice and Accountancy - 8

Means of transportation are managed by small to big organizations as their necessity
and affordability. Different means of land transport, water or marine transport, air
transport, ropeways and pipelines, etc. may be managed by different offices as the
nature of their dealings, size of activities and financial ability. The following are the
common types of means of transportation.

a. Land transport

It refers to the transport means by which an organization can make tour, travel
and carrying of goods and equipment from one place to another through the land
routes. Man, horse, bicycle, cart, motorbike, car, bus, truck, lorry, train, etc. are means
of land transport. The land transport charge/fare is comparatively cheaper than the
other ways and means.

Train Bus

b. Water/ Marine transport

Water transport is the means of transport for

carrying persons and goods from one place to another

in and outside a country through waterways. It is

commonly used in the foreign trade dealing. Since,

Nepal is a landlocked country, it uses waterways Ship
for the conduct of foreign trade with the overseas

countries through India. Boats, ferries, ships, etc. are the common means of water

transport.

c. Air Transport/ Airways

Itisthemeansoftransportbywhichpersonsand

goods are carried from one place to another through

airways. It is the fastest means of transportation and

expensive in fare. It is used for distant and remote

areas where there’s no availability of other common Aeroplane
means of transport. Aeroplane, helicopter, balloon,

etc. are the different means of air transport. In the mountainous countries like Nepal,

it is important in spite of its high fare. In Nepal, air means are used for tour, travel

and carriage of goods in the remote districts like Manang, Humla, Jumla, Dolpa,

Mustang, etc. and even between the towns.

Office Resources 37

d. Ropeways and pipelines Ropeway (Cable Car)

Ropeways and pipelines are also
assumed as some means of transport.
Ropeways are for the carriage of goods
and pipelines are used for the conveyance
of water, gas, oil, petrol, etc. from one
place to another. Nowadays, cable car
system is introduced in the country to
carry the persons specially in a short
distance.

Key Point Transportation refers to the different devices of tour, travel and
carriage from one place to another like bus, rail, ship, aeroplane,
cable-car, etc.

E. Means of Communication (Telephone, Mobile)

Means of communication is another office resource, which ensures the smooth
operation by means of the entire dealings on information and communication. An
office plans, directs, coordinates and controls various activities through different
means of communication. Similarly, an office makes hundreds of communication
dealings with outside parties at national and international levels for policies, market,
technology, etc. Individual person, newspaper, letter, radio, television, telephone,
mobile, fax, telex, computers for e-mail and internet, social media, facebook, viber,
youtube, etc. are the different means of communication.

Telephone Mobile Television

Key Point The process of exchanging information between persons or
organizations through different mediums and means is known as
communication.

38 Aakar’s Office Practice and Accountancy - 8

4. Importance of Communication

Communication plays very important role to keep keen relationship between
the individuals, organizations, as well as countries. Some of the importance of
communication is discussed below:

i. It helps to exchange ideas, views, opinions, etc.
ii. It helps to maintain good public relationship.
iii. It helps to settle disputes and misunderstandings.
iv. It helps in making right decisions.
v. It helps to know the message and news of the every corner of the world.
vi. It helps to gain new techniques and approaches.
vii. It helps to make plans and policies and implement them properly.
viii. It helps in motivation and coordination, etc.

5. Types of Communication

Communication is a process by which information is exchanged between
persons and organizations through a mutually understood language or symbol.
Thus, it is a two-way traffic. It is a systematic and continuous process of telling,
listening and understanding. On the basis of source and nature of information,
communication is grouped into:

(a) Internal and External Communication
(b) National and International Communication.

a. Internal and External Communication

i. Internal Communication

It refers to the communication which is made within the same office, The
executive chief formulates the plans and policies in an office and educates the
subordinates about such plans and policies, guides, instructs and directs the staff and
coordinates and controls the entire activities and resources. Similarly, the subordinates
report about the problems, difficulties and progress of their performance. All these
processes are the acts of internal communication. Internal communication includes
letters, memos, instructions, circulars, notices, bulletins, manuals and other suggestive
measures. The internal communication may be interpersonal, interdepartmental and
between the head office and its branches. It may be a downward, horizontal, upward
or diagonal process as the situation required.

Office Resources 39

ii. External Communication

When the communication is made between different offices in and outside a
country, it is called external communication. Thus, an external communication refers to
both the inter-organizational and international communication. The communication
of an organization with its customers and creditors, government and other outsiders
for inquiries, quotations, meetings, conferences, etc. in and outside the country is
external communication. It includes official letters, agreements, contracts, treaties,
business notices, meeting, conference, etc. between or among organizations.

External communication is also equally important for an organization in the sense
that it establishes and develops the organization’s relations with its customers,
creditors, government and other concerned parties. This sort of communication helps
in the growth and expansion of a business. Communication between the different
organizations inside the country is called inter-organizational or national or domestic
communication. And when communication takes place between the organizations
and the governments of different countries, it is called international communication.
The external communication is formally performed in written form. Nowadays,
most of the communication is performed through written and the electronic means
and devices like telex, fax, e-mail, internet, etc.

b. National and International Communication

i National Communication

The process of exchanging official information between offices or persons
within the same country is called national communication. In the government office,
the communication between the ministries, departments, constitutional bodies,
regional offices, district offices, etc. is the example of national communication.

ii. International Communication

The process of exchanging official information between offices or persons
of different countries is called international communication. Nowadays modern
means of communication such as fax, e-mail, internet, telephone, etc. are used for
international communication. International communication is the basis for foreign
trade, foreign relation, foreign employment and abroad study.

Glossary

Network : set of connections
Execution : implementation
Undertaking : enterprise
Adequate : sufficient
Means : tools

40 Aakar’s Office Practice and Accountancy - 8

Glossary : providing
: late
Rendering : rate of output
Delay : worldwide
Productivity : emergency
Globalization : owners
Contingency : membership fee
Proprietors : financial supports/ grants
Subscriptions : farm/domestic animals
Subsidies : transference
Livestock : no resources/money/tools
Conveyance
Bare hand

Exercise

A. Fill in the blanks:

1. Office resources are ………………………… .

2. Doctors and engineers are ………………………….. manpower.

3. Full form of VAT is ……………………………………………. .

4. Aeroplane, helicopter, etc. are the means of ………………………. .

5. The communication which is made within the same office is called ….

6. Plants and machineries are considered as ……………… resources.

7. If human resource is the brain, finance is the ………………………. of an
organization.

B. Give very short answers to the following questions:

8. Define the term “office resources”.
9. What do you mean by finance?
10. What is durable materials?
11. Write the types of transportation.
12. What do you mean by international communication?
13. Write any four means of communication.

Office Resources 41

C. Give short answers to the following questions:

14. What do you mean by human resources? Describe the types.
15. Describe materials and supplies as office resources with its types.
16. Explain the means of transportation with examples.
17. Explain any five points of importance of communication.
18. What is communication? Explain its types in brief.
19. ‘Human resource is the basic resource for an office’, clarify this statement.

D. Give long answers to the following questions:

20. What do you mean by office resources? Briefly explain the importance of
office resources.

21. Explain the types of office resources in brief.

Pr oject Work

a. Make a list of materials used in your school and classify them as
durable and non-durable materials.

b. Make a list of means of communication used in your school and home.

42 Aakar’s Office Practice and Accountancy - 8

Unit 3 Communication

Learning Objectives After studying this unit, students will
be able to :

write the meaning of
communication,

know the mediums of
communication,

explain the means of
communication.

Communication 43

1. Introduction

The word communication is derived from the Latin word ‘Communis’, which

means to read information. In this sense, the term ‘communication’ refers to the

exchange of any information, news, etc. between persons. An office is a source of

information. It relays information in the form of circular, notice, resolution, report,

etc. Communication is a two-way process in the sense Sender
that the sender relays information to the receiver and

the later understands it in the same sense. Hence,

communication may be defined as a process of Encoding
exchanging information from one person to another

by way of any device and both the parties should

understand the matter in the same sense. Message
Noise
In the modern offices, communication plays a Feedback

significant role in performance of activities effectively. Channel
It is the base for the management to formulate plans

and policies. It also helps to maintain the public

relation into various sectors. Hence, communication is Decoding
an essence in every organization and thus is regarded

as its breathing. Receiver

Communication is a process by which different kinds Process of Communication
of information are exchanged between persons and

organizations through a mutually understandable

language or symbol. It is a continuous and systematic process of telling, listening

and understanding. Communication can be in either one way or two way. One

way communication is the act of providing information to others only. Here is no

feedback. Watching television, giving speech, reading books and magazines, etc.

are the examples of one way communication. Two way communication involves

immediate feedback. Meetings, writing, discussions, etc. are the examples of two

way communication.

Key Point The process of exchanging information between persons or
organizations through different means and medium is known as
communication.

2. Mediums of Communication

Both types of communication i.e. internal as well as external, are made through
various ways and means. The way or method through which communication is made
is called medium of communication. Hence, the medium of communication can be
discussed as given below:

44 Aakar’s Office Practice and Accountancy - 8

i. Oral/verbal Communication Radio

Oral communication is a process of transmitting
informationinspokenform. Agreatdealof communication
is made orally in every organization but it is informal. It is
used to transmit the information quickly with immediate
feedback. The notable benefit of oral communication is
that it saves time by getting immediate response. Face
to face conservation, loudspeaker, radio and television,
telephone, etc. are the examples of oral communication.

ii. Written communication

Written communication is the process of

transmitting information in paper form. When

communication is to be made more reliable and

authentic, it is made in written form. It is a formal

medium of communication and carries more

weight. It can be used as a reference and even as

evidence in the future. It is performed in the form

of letters, telegrams, notices, circulars, memos,

reports, agreements and contracts, etc. The written Newspaper
communication may be performed either through

messenger services like peon, postman, courier agent or through mechanical devices.

iii. Symbolic communication

In addition to the oral and written communication, different symbols and

gestures are also used in relaying information between different persons. The use

of colourful lights, traffic symbols, bell, gestures,

numbers, etc. are the examples of symbolic

communication. It is commonly used by traffic

police, deaf and dumb persons, army organizations,

etc., in the ordinary course of their life. It is also

an important medium of communication because

of the nature of information and situation. Traffic

Police Office uses different colourful lights and

symbols, drivers use light and horn, schools No Parking Symbol
and colleges use colourful flags and bell and the

deaf and dumb persons use different signals and

gestures for the necessary communication.

Communication 45

3. Means of Communication

There are so many techniques and devices to make communication effective and
more functioning. The development of information technology has been providing us
the simplest, fastest and cheapest means. Man, dictaphone, radio, telephone, e-mail,
letter, etc. are the means of communication and some of the widely used means are
described below.

i. Loudspeaker Loudspeaker

It is a means of mass communication. When a piece
of notice, message or information is to be relayed to a large
number of people in a certain area, it is used. It is part of a
radio receiving apparatus that converts the electric impulses
into audible sounds. Loudspeaker is used in a mass meeting,
conference, transport station, religious programmes, etc. to
relay important information to the public, passengers or
audience.

ii. Radio and television

These are the mass communication

means under oral medium. These

means are used especially to broadcast

public news, notices, circulars, business

information, advertisements, etc.

Sometimes television also performs

written communication ultimately by Radio Television

reading the information, news, etc. In

Nepal, Radio Nepal and Nepal Television were established in 2007 B.S. and 2042 B.S.

respectively.

iii. Telephone/Mobile phone

Telephone is a machinery device

of relaying message through wire

connection system from one person to

another far and near, in spoken form. But

in case of mobile phone there is no wire

connection, it is connected with the waves

of the satellite. It is the most convenient

and fastest means of communication. Telephone Mobile phone

It is used mostly in urban areas. The

important merit of this means is that one can get immediate response or reaction on

the matters relayed. It is very costly in relaying lengthy information in the distant

46 Aakar’s Office Practice and Accountancy - 8

places and thus not commonly accessible to the ordinary people and some small
and poor organizations. But its importance is increasing with the passage of time.
Nowadays, mobile phones include the facility of photography, e-mail and internet
services. In Nepal, Nepal Telecom Company Ltd., United Telecom Limited and Ncell
Nepal are also providing telephone and other services to the people.

iv. Correspondence/Letter

It refers to the communication through letter

writing. Correspondence is the most common means

of written communication at both internal and external

levels. When lengthy information is to be sent through

the most reliable and authentic means, correspondence

is used. It is the cheapest and most common means and

thus frequently used by common people and all types Correspondence/Letter
of organizations. Post Office and private courier service

provide different types of service like ordinary, registered, express mail service, post

card, etc.

v. Telegram

It is another means of communication in under

written medium. A telegram is a process of relaying

information by the use of electric current by wire

or wireless system. It is used in the places where

there’s no telephone and other electronic facilities but

message is important to relay. Under this means, the

sender writes his message and the receiver’s name and

address along with his name in most possible short Telegram
form and submits it to the clerk in the telegram office

and the message is sent to the specified person by reading it. It is faster but costlier

than correspondence but cheaper and slower than telephone.

vi. Telex

It is an electronic means under written
communication. It is a mechanical means under
which the button of letters are pressed in the sending
machine with its code number to print the full text
of the message in the receiving machine. It is like a
typewriter. It is commonly used to send the lengthy
information to the persons and organizations in the
distant places.

Telex

Communication 47

vii. Fax Fax

It is an electronic means, which transmits the
written or printed message or photograph through
radio waves or telephone connection. Under this
means, the sender dials the receiver’s fax number from
his fax machine and feeds the printed materials into
it. The machine reads the data and sends it into the
receiver’s fax machine. Then the receiver’s fax machine
prints the exact copy of the message. It is a more
reliable and speedy means of written communication
in the present day world.

viii. E-mail

E-mail is an electronic means

of exchanging information through

computer device. The sender types

the message in his/her computer

and sends to the computer address

of the receiver known as e-mail

address, eg. chetansednai2025@

gmail.com is e-mail address of

Chetan Sednai. It is faster than

ordinary mail and not so costlier and

thus has brought a revolution in the E-mail

field of communication. In Nepal,

World Link Pvt. Ltd., Mercantile Pvt. Ltd., Global Net P. Ltd, Broadlink, Ncell, Nepal

Telecom, United Telecom, etc. are the e-mail service providers. www.hotmail.com,

gmail.com, yahoo.com, etc. provide free mail sites to its clients.

ix. Internet (website/
facebook/social media)

Internet is a network of

computer which is linked with

one another through a kind of

electronic transmission medium

such as telephone lines or satellite

system. It consists of information

centres called websites through

which information and notices are Internet

collected and used by the people all

over the world. It is the most advanced technique of communication in the present

day. Most of the business transactions are done through the internet means. One

48 Aakar’s Office Practice and Accountancy - 8

can order the articles from any corner of the world by using credit cards with the
use of internet facility. The difference between the e-mail and internet is that e-mail
is a means of transmitting message to a certain person or organization but internet
is a huge storage of information and can be used by any person with the help of
websites i.e. the code address of an organization like website: www.moes.gov.np.
The full form of www is World Wide Web. We can get information on sports, movies,
music, literature, history, science and technology, etc. through internet. The basic
requirements for internet facility are a computer, a modem and a telephone line, etc.

Points to Remember

i. Loudspeaker ii. Radio and television iii. Telephone/Mobile
iv. Correspondence/Letter Telex
vii. Fax v. Telegram vi. Internet

viii. E-mail ix.

Glossary : reliable/valid
: motion of body
Authentic : equipment/tools
Gesture : input into the machine
Apparatus : capable of being heard
Pressed : junior accountants, lower level staff
Audible : wireless communication device
Clerk : proof
Satellite : conflict
Evidence
Dispute

Exercise

A. Fill in the blanks:

1. The two means of communication are ............... and .................
2. Internet is a .................. of computers.
3. Correspondence refers to .................. writing.
4. Lights and colours are .................. mediums of communication.
5. Telephone is a .................. means of communication.
6. The word communication is derived from the Latin word ................ .

Communication 49

B. Give very short answers to the following questions:

7. What do you mean by communication?
8. What is the full form of e-mail?
9. What is the full form of WWW?
10. What is telex?
11. Write any two differences between e-mail and internet.

C. Give short answers:

12. Write any four differences between oral and written communication.
13. Explain the mediums of communication is brief.

D. Give long answers:

14. What is communication? Explain the various mediums of communication.
Write their importance.

15. Describe the different means of communication.

Pr oject Work

a. Make a list of means of communication used in your school
and home.

50 Aakar’s Office Practice and Accountancy - 8