Account 9

Aakar’s

OFFICE PRACTICE

and

ACCOUNTANCY

Book 9

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 9

Published & Distributed by:

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)

Printed in Nepal

Preface

Accounting knowledge is a core business skill that both complements and enhances
your other talents. Congratulations! You’ve received the right book to start developing
those accounting skills at school level. This book “Office Practice & Accountancy for
Grade 9” has been designed mainly for secondary level students on the basis of the New
Syllabus developed by Curriculum Development Centre (CDC), Government of Nepal.
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 (3
decades) 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.

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. The Key Features of
this book are as follows:

The matters are presented and designed in simple and easy way as to fulfill the requirement of
curriculum.

The syllabus developed by CDC is given in each chapter.

The learning objectives are given in each chapter.

The colourful pictures are used to make understandable of the topics.

Important and popular definitions of various scholars’ relevant subjects are given to enhance
the knowledge of learner.

Enough illustrations and examples are given according to the requirement of subject matter.

Important points and concepts are presented as ‘points to remember’ and ‘key point’ to remind
the major points of the topics.

Each chapter contains word index to learn the difficult words.

Each topic, theoretical questions are set as very short answer questions, short answer questions
and long answer questions according to the present question pattern.

Depth and sufficient numerical problems are given in practice as much as possible.

Necessary project works are given in most of the chapters to enhance the practical knowledge
of the students.

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
Gaurav Chhetri. 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. 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 7

2. Office Resources 35

3. Correspondence 53

4. Record-keeping 87

5. Postal Service and Electronic 93

Communication Service

6. Business 107

7. Meeting, Assembly, Seminar &

Minuting 149

8. Book-Keeping 161

9. The Journal 179

10. The Ledger 199

11. Subsidiary Books 215

12. Trial Balance 246

13. Government Accounting System 267

Model Question 277

Bibliography 279

6 Aakar’s Office Practice and Accountancy - 9

Unit 1 Office and Office
Personnel

CDC Syllabus 24 Periods

1.1 Introduction of an Office ObjeLcetiarvneisng After studying this unit, students will
1.2 Importance of an Office be able to :
1.3 Establishment of an Office
1.4 Types of Offices write the meaning of an office,
1.5 Introduction to Office Personnel
1.6 Types of Office Personnel describe the importance and functions
Office Chief of an office,
Branch Office Chief
Office Assistant: explain the formation and types of an
office,
Introduction and Types
Qualification, Functions and understand the meaning and types of
office personnel,
Qualities of Office Assistant
write the functions of office-chief,
sectional chief and office assistant,

explain the functions, qualification and
qualities of an office assistant.

Office And Office Personnel 7

Office

1. Introduction

An organization, whether it is for

business or service motive, has some certain

objectives and it carries out a number of

activities in the regular course of action for

the accomplishment of the objectives. The

activities of an organization are planning, Presidential office

policy making, directing, coordinating,

controlling and the entire process of their implementation. These activities are

performed by a number of persons, with their joint efforts, at a certain place. The

word ‘office’ is derived from the Latin word ‘officium’, which means ‘a room or other

area where administrative work is done.” (wikipedia). As such, an office simply, is a

place where a number of activities are performed and the control mechanism of an

organization is established.

The word ‘office’ means ‘Karyalaya’ in Nepali language. It is composed of two
words, i.e., ‘Karya’ and ‘Aalaya’. The meaning of ‘Karya’ means ‘work’ or ‘job’ or
‘Kam’ and the word ‘Aalaya’ means ‘a place’ or ‘a house’. So, it is a place where
works are performed to achieve the organizational goals.

But the place-oriented meaning of office is not appropriate in a real practice because
the activities of an organization are also done outside the boundaries of that place.
Thus, a modern office refers to the activities and their performance rather than a
place. It is related with the performance of the activities irrespective of wherever it is
done and whoever does it.

According to James Stephenson, “An office is that entire part of a business enterprise
which is devoted to the direction and coordination of its various activities.”

Similarly, in the word of George R. Terry, “An office is the place where the control
mechanisms, for an enterprise, are located, where records are initiated, for communication,
control and efficient operation of the enterprise.”

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

According to J.C. Dyner, “An office is any place where clerical operations are carried out.”

According to Mills and Standing Ford, “The office is the administrative centre of a
business.”

8 Aakar’s Office Practice and Accountancy - 9

From the study of the above definitions, an office is the entire control mechanism for
an organizational performance from the planning, organizing, staffing, coordinating,
controlling, etc. and its execution to the direction, observation and evaluation with
the help of various pieces of information.

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

2. Importance of an Office

An office is an integral part of an organization, which devotes from the planning
of activities up to its execution and evaluation. It is the brain of an organization by
which the entire organizational activities are guided and instructed towards the
attainment of its goal. It is the source of information, channel of communication and
medium of coordination of the activities, in the absence of which no organization can
exist. The importance of an office can be studied in terms of the following points:

i. Proof of the Existence of Institution

An office is the integral part of an institution, which formulates its plans and
policies and guides, instructs and controls the entire performance. Thus, the existence
of an institution is found by the observation of its official activities. In other words,
an institution is identified by its office. Office is the representation of an institution.
In the organization like banks, insurance companies and other financial institutions,
the office is the solid proof of the existence of the organization.

ii. Centre for Formulation of Plans and Policies

Every organization is established with some certain objectives. It should have
a plan of work and a policy of conduct for the attainment of the objectives. As the
representative of the entire organization, the office formulates plans and policies
with the help of factual statistical figures and other information to meet the targeted
objectives. Thus, an office is the centre for formulating plans and policies which
allocates the resources and delegates the duties and responsibilities to the manpower
to carry out the activities.

iii. Resource Allocation Centre

There are many resources to support the organizational performance.
Manpower, capital and finance, machinery, equipment, furniture, means of transport
and communication and material and supplies, etc. are the important resources of an
office. An office is the central authority, which acquires the possible resources and

Office And Office Personnel 9

allocates them into various segments on equitable basis. The plans and policies are
also to be formulated as the availability of resources. The success of the organization
depends on the appropriate allocation of resources. Thus, an office is important for
an organization from the resource allocation point of view.

iv. Source of Information

Much information about management, production, personnel, technology,
marketing, etc. is created within the office and received from other external sources
in different forms. Much information is necessary for an organization from time to
time. Such information is retained by an office for present and future references.
Thus, an office can provide necessary information to the executives for planning,
policy making, forecasting, controlling and decision making. Similarly, it can provide
necessary information to the various beneficiaries of the office.

v. Records Preserving Centre

An office creates a number of records of different kinds of information, which are
of immense importance for present and future performances. Such records are filed
by the office for their security from any possible loss or damage. It is the office of
an organization which stores/files documents for their well preservation. Thus, an
office is the centre for preserving records which contributes an important aid to the
management and even to the other beneficiaries.

vi. Medium of Communication

Collection and retaining of information have no use if they are not communicated
for the benefit of the office. A proper communication of news and information
is essential for the smooth functioning of an organization. The information is
communicated in the form of order, instruction, circular, notice, report, etc. internally
and by letters, agreement, treaties, etc. externally. Thus, the office of an organization
is the medium of communication, which is supposed to be the breathing of an
organization.

vii. Medium of Coordination and Control

Coordination is the act of matching one’s performance with that of others. The
entire organization is a system and all the departments/units and employees are
its elements. Thus, the performance of one department/unit and employee should
be coordinated with that of the others. It is the office which coordinates the various
activities of an organization in order to pay joint efforts for the accomplishment of
the objectives. Furthermore, it is the authority to control the entire organizational
performance by setting standards, measuring the actual performance against
the standards and correcting the deviations, if any. The coordination and control
of the performance is essential for an organization in order to direct it towards
the objectives.

10 Aakar’s Office Practice and Accountancy - 9

viii. Medium of Public Relation

An organization is a social element. The success of an organization, to much
extent, depends upon the social relations. In this regards, the office of an organization
establishes and maintains public relation by passing necessary information, advice
and services and getting suggestions, cooperation and feedbacks from them. A
business office serves the publics by managing supply of goods and rendering
services.

Points to Remember

i. Proof of the existence of institution. ii. Centre for formulation of plans and policies.
iii. Resources allocation centre iv. Source of information.
v. Records preserving centre. vi. Medium of Communication.
vii. Medium of coordination and control. viii. Medium of public relation.

3. Functions of an Office

The important functions of an office are given below:

i. Planning and policy making

Planning is the act of making package of activities and policy is the course of
action along with the statement of aims and ideas. The office formulates the plans
and policies as the objectives of the organization and the availability of resources. An
office carries on its activities according to the formulated plans and policies.

ii. Creating and Receiving Information

Information is the key factor for the success of an organization. Information
relating to purchases, sales, cost, price, labour, marketing, technology, capital, etc. are
created in some extent and received from other outside sources in the form of letter,
instruction, circular, inquiry, quotation, telegram, e-mail, internet, advertisement,
business statement, etc. Even though all the information may not be important for
the organization, they are to be collected in response to the business relevancy. Thus,
it is the office, which creates and receives necessary information for the goodness of
the organization.

iii. Arranging, Analyzing and Presenting Information

The information collected from the internal and external sources in different
forms and formats is not equally important for the organization. Furthermore, some
of the information is useless. Thus, the information should be arranged and analyzed
in such a way that only the important and useful information can easily be presented
for maintaining records. Thus, arranging, analyzing and presenting information is
one of the important functions of an office.

Office And Office Personnel 11

iv. Recording Information

It is the another important function of a modern office. The presented
information is recorded on paper, card, photographic film, etc. It is created in the
form of general statement, statistical charts, diagram, etc. The office prepares the
records and keeps them for future references.

v. Supplying Information

The created and collected information is arranged, analyzed and presented by
the office and they are changed in different forms and format as the official records.
Such recorded information is supplied to the inside and outside parties as required or
as demanded. The information is supplied to the inside parties as order, instruction,
circular, etc. to the lower level and memo, report and other necessary statements and
statistics with information to the executives.

vi. Developing Office Systems and Procedures

There are many resources in an organization. Manpower, finance, machinery
and equipment, materials and supplies, vehicles, land and building, etc. are the
examples of such resources. All the resources are mobilized by the office through
certain systems and procedures. The office frames some certain systems and
procedures for conducting the day to day activities. It guides, instructs and controls
over the resources within the established frame of the systems and procedures.

vii. Acquiring and Safeguarding Assets

An organization needs different types of machinery, equipment, furniture,
vehicles, etc. to carry on its activities efficiently. The office determines the need and
requirement of different types of assets by making assets planning with the study of
the need, usefulness, productivity, cost, life, technology, etc. of the assets. Among
the different alternatives, the most profitable assets are acquired by the office to run
the organization more efficiently. Furthermore, it safeguards the physical assets by
means of repairs and maintenance from time to time and the documentary assets like
insurance policy, titles, deeds, etc. by keeping in the safe lockers.

viii. Management of Materials and Supplies

Materials and supplies are the basic inputs for every type of office work and
production. For increasing the efficiency and improving quality of work, qualitative
materials and supplies are to be purchased in time. 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 such materials
and supplies. In this way, an office manages the materials and supplies in such a
way that it ensures the regular performance of day to day activities on one hand,
and avoids the blocking of money on the materials and supplies by purchasing and
storing materials in an optimal size on the other.

12 Aakar’s Office Practice and Accountancy - 9

ix. Keeping Record

Financial records refer to all the activities with monetary involvement. Since,
accounting is the main branch of financial administration, office performs the
account keeping of all the financial transactions by establishing a separate account
section in the organization. It keeps the records of all the financial transactions in
order to ascertain the profit or loss i.e. surplus or deficit and the financial position of
an enterprise. The office maintains a sound economic discipline by performing the
financial function.

x. Maintaining Public Relation

Anorganizationisanelementofasocialsystem.Thus,theofficeofanorganization
maintains a cordial relationship with the public and other individuals to improve the
image of the organization in the society. It establishes and maintains public relation
by rendering services, supplying goods, relaying necessary information, accepting
opinions, suggestions and advices favourable to the organization.

Points to Remember

i. Planning and policy making. ii. Creating and receiving information

iii. Arranging, analysing and presenting information iv. Recording information

v. Supplying information vi. Developing office system and procedures

vii. Acquiring and safeguarding assets viii. Management of materials and supplies

ix. Keeping record x. Maintaining public relation

4. Formation/Organization of an Office

An office is formed to carry out the organizational functions in a systematic and
planned way so that the organizational goals can be accomplished. An organization
may be big or small, and again of permanent or temporary existence. According
to the nature and duration of organizations, their offices are formed/organized for
permanent or temporary terms.

Formation of Office

Permanent Office Temporary Office

Temporary Office Temporary Office for
completing a particular job a specific period

Office And Office Personnel 13

i. Permanent Office (Long Term Office)

The offices which are formed for perpetual functioning of organizational activities
are known as permanent offices. Such offices are established for an indefinite period
of time. The offices of the ministries, departments, their subordinating authorities and
general business organization like companies, partnership firms, sole proprietorship,
public enterprises, district administration office, etc. are permanent offices.

Key Point A permanent office is one which is established for the
production and distribution of goods and services for a long
period of time.

ii. Temporary Office (Short Term Office)

Temporary offices, also termed as short term offices, refer to those offices which
are established by the government or other public or private organization to conduct
certain plan, programme or project for a certain period of time. The life of such offices
is limited up to the achievement of purpose, completion of scheduled work or expiry
of the term. The offices of the temporary projects, project office of hydropower, social
and religious activities, etc. are the examples of temporary offices. Generally, there
are two types of temporary office as follows:

a. Temporary office for completing a particular job.

b. Temporary office for a specific period.

Key Point A temporary office is one which is established for completing a
particular job or producing and distributing goods and services
for completing a particular job or a specific period of time.

5. Types of Office

An office is the entire part of an organization, which shows its existence. As these
is difference in the nature, scope and activities of various organizations, the offices
are also of different types. Generally, offices may be categorized as government,
business and service motive offices. Each of these types is briefly discussed below:

Types of Office

Government office Business office Service motive office

Government business office Private business office

14 Aakar’s Office Practice and Accountancy - 9

i. Government Office

The government of any country has

many duties towards its people. It should

maintain law and order, peace and security

and establish a sound defence system

in the country. The government should

manage the housing and clothing issues

of the people. In addition, it should also

conduct a number of development plans in

different parts and sectors of the country Supreme court
and should establish diplomatic relation

with the foreign countries. In order to discharge all the duties of the government, it

establishes different ministries, departments and constitutional bodies and a number

of subordinate offices under them. Thus, a government office may be the one which

is formed by the government with a view to serve the country and the people by

developing economic, social, cultural and political sectors and providing necessary

goods and services. The ministries and departments, and the regional/local offices

like Finance Ministry, Department of Tax, District Education Office, etc. are some of

the examples of the government offices.

Key Point The government office is formed by the government for
providing services to the public and to develop the economic,
social, cultural and political sectors of the country.

Objectives of Government Office

a. To maintain law and order, peace and security in the country and save the
nation.

b. To protect the country from the internal and external violation and attacks.
c. To create favourable environment for economic, social and political

development.
d. To prepare the rules and regulations and implement them to maintain good

governance in the country.
e. To protect public as well as private properties.
f. To provide education, health supplies and basic services to the public.
g. To develop the physical infrastructure in the country.
h. To create employment opportunity.
i. To collect the government revenue from various sources.

Office And Office Personnel 15

ii. Business Office

Business is the act of producing or

exchanging goods and services for money or

money’s worth for profit motive. A business

enterprise forms its office to manage the regular

production or distribution of goods and services.

The office of Water Supply Corporation, Sajha

Yatayat, Bishwakarma Cement, Jyoti Spinning

Mills, Dabur Nepal Ltd. etc. are the examples of Bhatbhatteni supermarket
business offices. As such, a business office is the

one, which is formed by a business undertaking i.e. industrial, commercial or trading

to carry out its entire activities. On the basis of ownership and objectives, business

office can be classified as:

(a) government business office, and (b) private business office.

Key Point The business office is formed by the individuals or government
for the production and distribution of goods and services to
earn profit.

a. Government Business Office

The office which is established by the

government to provide goods and services to the

people in the priority areas like transportation,

mining, water supply, electricity, etc. at a possible

minimum price is known as government business

office. The government enters in the business

dealing specially to serve the people and protect

them from the private business exploitation on Nepal Telecom
one hand and to maintain monopoly in some

certain sectors like peace, security and defence on the other. The investment in such

undertaking is made fully or partially (more than 50%) by the government and thus

the ownership and control are also done accordingly. The management of such

offices is handled by the board of directors nominated by the government or jointly

by the representatives of the government and the shareholders. These offices are also

termed as office of the organizations having government investment. The office of

Nepal Oil Corporation, Nepal Telecom (NTC), Nepal Airlines Corporation (NAC),

etc. are some of the examples of office of government investment.

Key Point The office which is established by the investment of government
for the production and distribution of goods and services to the
people in reasonable or minimum price is called government
business office.

16 Aakar’s Office Practice and Accountancy - 9

Features of Government Business Office

i. It is owned, managed, operated established and controlled by government
holding fully or partially (more than 50%) share of the business.

ii. It is established to provide services through the business.
iii. It has separate legal entity and perpetual existence.
iv. It provides quality goods and services in cheaper price to the public.
v. It performs large volume of transactions.
vi. Its major decisions, plans and policies are made by the government.
vii. Financial statements are audited by the Office of Auditor General.
viii. Board of directors are nominated by the government.
ix. It creates employment opportunities in the society.

b. Private Business Office

The offices which are owned, managed and

controlled entirely by private sectors come under

this category. This sort of office is managed by one

or more investors either by themselves or by any

management experts on their behalf. Offices of all

non-government business organizations are the

private business offices. The government does not

exercise any control upon the day to day affairs

of such offices in any sense but they should carry Private business office
out the activities according to the provisions of the

prevailing rules and regulations because these types of offices are formed/ organized

by the private sector according to the provisions of the prevailing act, rules and

regulations. The offices of private companies, multinational companies, partnership

firms and the sole proprietorship are the examples of such office. These offices are

motivated by profit, to more extent like Nepal Life Insurance Pvt. Ltd., Dabur Nepal

Pvt. Ltd. etc.

Key Point The office which is established by the individuals or group of
persons in private sector for maximizing profit is called private
business office.

Characteristics of Private Business Office

i. It is established with the investments of an individual owner or partners or
shareholders.

ii. Primary objective is earning maximum profit through the business activities.
iii. It develops accounting system independently.

Office And Office Personnel 17

iv. Its account and financial statements are audited by the registered auditor.
v. The volume of transactions is limited.
vi. It is usually small is size.
vii. Prompt decision
viii. Use of minimum manpower
ix. Minimum administrative, expenses, etc.

iii. Service Motive Office

All the offices are of service motive to some

extent. But some organizations are basically of

service motive i.e. they are not motivated by profit.

These offices render services in terms of providing

goods, medicines and financial assistance to the

needy persons and sometimes to certain community

or society specially at the time of war, famine, Red Cross Society
flood, landslide, earthquake, etc. These offices are

also termed as service motive offices. As such, a social service office is that which

is established with a view to render different types of services to the society and

even to the individuals without business motive. Its management is handled by the

executive committee from its members according to the articles of the organization. It

has a separate legal entity and an independent management. The offices of Red Cross

Society, Nepal Cancer Relief Society, Nepal Blind and Deaf Welfare Society, Nepal

Scout, Trusts, Social Clubs, etc. are the examples of this sort of office.

Key Point The office which is established by the government or the
individuals to provide services to the public or the society
without the intention of maximizing profit is called service
motive office.

Characteristics of Service Motive Office

i. The office is managed and controlled by executive or committee elected by the
members or nominated by the government.

ii. The income sources of this types of organization are amount of subscriptions
contributed by the members or donation granted by the members and others.

iii. Its plans and polices, rules and regulations, decisions, etc. are made by the
executive committee or bounds of directors.

iv. It has separate legal existence with its own management.

v. Financial statements are audited by registered auditor.

vi. Its accounting is based on cash system.

vii. It is established by the individuals or government.

18 Aakar’s Office Practice and Accountancy - 9

Office Personnel

6. Introduction

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
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. Personnel Management

Office requires various types of staff in different levels and posts to perform
the organizational activities. Qualified, experienced, dedicated, honest, and sincere
staff performs the better job for the satisfaction of the customers and achieving the
organizational goals. So every office requires effective personnel management.

Office And Office Personnel 19

Personnel Management is related with finding right person for right positions at
right time in right number. The process of recruiting, selecting, training and placing
the employees in proper place are also concerned with personnel management,
evaluating, developing, promoting, transferring, retiring, forecasting the further
manpower, hiring, proper utilizing, developing, maintaining the staff, etc. are
the activities of personnel management. It focuses on personnel administration,
employee welfare, labour relation, satisfaction of the employees, best utilization of
the employees and other activities for obtaining qualitative and effective products
and services.

8. 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/Chief/ Middle level/Section Lower level/Office
executive officer assistant

Section clerk Personal assistant Receptionist

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 Office chief
of the policies and 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.

20 Aakar’s Office Practice and Accountancy - 9

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.

Key Point The office chief is the boss or incharge of an office who set
the goals, formulate plan and policies, manage resources,
co-ordinate and control the whole activities for achieving
organizational objectives.

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.

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

Office And Office Personnel 21

examples of such departments. Different

persons are appointed as the managers in

different branch offices or section officers

in different departments to 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 Section officer

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.

Key Point The sectional chief or chief of the branch is the incharge of a
particular department or section of organization to achieve
the sectional goals.

C. Office Assistant

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

day functions like recording, filing, account Office assistants working in an office
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.

22 Aakar’s Office Practice and Accountancy - 9

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
assistants 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 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.

Key Point The sectional clerk is a junior level staff who is assigned
a particular work in a department or section to assist the
sectional chief in carrying out the sectional activities.

ii. Personal Assistant (Nizi Sahayak) Personal assistant with chief

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 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

Office And Office Personnel 23

difficult and sometimes impossible for him/her to manage all varieties of such
activities from time to time. Thus, a person is 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.

Key Point The personal assistant is the private secretary who is appointed
to perform all the clerical activities on behalf of the chief.

iii. Receptionist (Samparka Sahayak) Receptionist

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. 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.

Key Point The receptionist is a subordinate staff appointed for inquiry
or reception section to handle visitors, customers and
telephone, etc.

Duties and Functions of Office Assistants

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

24 Aakar’s Office Practice and Accountancy - 9

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 25

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.

26 Aakar’s Office Practice and Accountancy - 9

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 Mecessary 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

Office And Office Personnel 27

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.
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.

28 Aakar’s Office Practice and Accountancy - 9

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
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

Office And Office Personnel 29

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.

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

30 Aakar’s Office Practice and Accountancy - 9

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:

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.

Office And Office Personnel 31

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
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 : achievement / success
: educational
Accomplishment : towards
Academic : power
Oriented : political
Authority : current
Diplomatic : help
Prevailing : provide/deliver
Assistance : monetary/related with money
Render : tolerance
Financial : ability, quality
Patience
Caliber

32 Aakar’s Office Practice and Accountancy - 9

Glossary : start, begin
: nervous, uneasy
Initiated : buying/receiving
Anxious : decision of capital into small portion
Procurement : an act of rough writing, not final form
Share : a process of converting short form data in to normal form
Drafting : a person working under another
Transcribe : dividing a job, task
Subordinate
Work division

Exercise

A. Answer the following questions in one sentence.

1. What is an office?
2. What is permanent office?
3. How does James Stephenson define office?
5. What is a business office?
6. Give any two examples of government office.
7. What is service motive office?
8. What do you mean by temporary office?
9. Define personnel management.
10. Who is office chief?
11. Who formulates plans and policies in an office?
12. Define chief of the branch.
13. Who is office assistant?
14. Write the full form of P.A.
15. Define reception.
16. Write any two differences between top level and low level staff.
17. Who handles telephone calls and visitors in an office?
18. Mention any two duties of receptionist.

B Give short answers to the following questions.

19. Define office. Briefly describe its importance.
20. What are the different types of offices? Describe them in brief.
20. How is the classification of offices made on the basis of life and duration

of an organization? Discuss.

Office And Office Personnel 33

21. Mention the important objectives of government offices in general.
22. What is business office? Explain its types with examples.
23. Define the term office personnel and mention the importance of their

being in an office.
24. Define service motive office. Write its characteristics in brief.
25. What are the types of office personnel? Explain.
26. Who is office chief? Mention the important/functions and duties of the

chief in an office.
27. Who is an office assistant? Explain the three different types of office

assistant.
28. What are the necessary qualifications of an office assistant? Describe all

of them.
29. “An office is the planning, implementing and controlling centre of the

organization.” Justify.
30. “Office plays an important role in an organization.” Justify.
31. “Office assistant plays vital role to achieve organizational goals.” Justify.
32. Office chief is the leader of an organization.” Justify.

C. Give long answers to the following questions.

33. Explain the functions of an office.
34. Explain the duties and functions of an office assistant in general.
35. Describe the qualities of an office assistant.

Pr oject Work

a. Make a list of the functions or duties of an assistant i.e. accountant,
store keeper, librarian of your school by asking him/her.

b. Make a list of duties/activities which are performed by the principal of
your school asking him/her.

c. Discuss with your nearest friend and list out the problems you will
have to face in the absence of office at your school.

3434 AAakaakra’sr’Os OfficffeicPerParcatcicteicaenadndAAcccocuonutnatnacnyc-y9- 9

Unit 2 Office Resources

CDC Syllabus 8 Periods

2.1 Meaning and Importance of ObjeLcetiavrenisng After studying this unit, students
Office Resources will be able to :

2.2 Types of Office Resources understand the meaning of office
Human Resources: resources,

Introduction and types know the needs and importance of
Communication: office resources,

Introduction, Types and explain the types of office resources,
Means of Communication state the types of human resources,
Materials: Introduction and state the sources of money,
Types state the types of materials and
Transport: Introduction and
Modes supply,
Income: Introduction and state the modes of transportation,
Sources state importance, types and mode of

communication.

OfficOeffAicnedROesfofiucrecPesersonnel 3535

1. Introduction

An organization is established with a certain goal, and thus performs a number
of activities in course of its operation for the attainment of the goals. For the smooth
operation of the organization activities towards the achievement of its goals, a number
of equipment, materials, and means and devices of transportation and communication
are required along with the adequate finance and efficient manpower. The success
of an organization depends upon the efficiency of the employed manpower and the
sound management of other non-human factors like finance, machineries, materials
and means of transportation and communication. As such, office resources refer to
all the means and devices of an office along with its manpower, which support the
smooth operation of the organizational activities to attain its goals. Manpower, capital
and sources of income, machineries and equipment, materials and supplies, means
of transportation and communication are the common and important resources of a
modern office.

According to S. P. Arora, “An office resource refers to all those means including manpower,
which support in the operation of office procedures.”

From this definition, office resources are all the facilities available in the office
like manpower, money, materials, furniture, equipment, means of transportation,
means of communication, etc. which helps to perform all the activities for achieving
organizational goals.

Key Point Office resources refer to human and financial resources as
well as different means of transportation and communication
required to run an office smoothly in order to achieve the
organizational objectives.

2. Necessity/Importance/Significance

Office resources are the essence of an office. They are the life of an office in
the sense that in the absence of them, an office becomes an empty house and thus
cannot represent the office. An office without resources looks like a skeleton. It is
the resource, which fills up flesh, blood and brain to it and gives life to run the office
activities. Moreover, the management of the sufficient resources in an office makes
it more efficient and competent to get success in the complex business world. It is
thus, success of an office mostly depends upon sound management and control of
the office resources. The importance of the resources can be highlighted in terms of
the following points:

i. Smooth Running of an Office

An office should perform a number of activities to attain organizational goals
and objectives, such activities should be performed regularly and easily. It is the

36 Aakar’s Office Practice and Accountancy - 9

resources which run the office in a planned way to achieve organizational goals and
objectives in simple and easy way.

ii. Objectives Oriented Functioning

Every office is established with certain goals and objectives. Office formulates
plans and policies within the limitations of such goals and objectives. The management
of resources is made according to the objectives. Thus, office resources differ from
one office to another according to the objectives of the office and nature of the works.
Thus, different types of resources are managed according to the objectives and nature
of an office and these resources are directed towards the attainment of the goals and
objectives.

iii. Maintaining Work Speed

An office should perform thousand of activities in course of time. In order to
get success in business operation, it should maintain expected speed in performance.
With the help of the modern means of communication and machineries and
equipment, the works can be done easily and in a speedy way. For example, the
numerical activities can be done easily and in a short time by using calculator,
computer, etc. Similarly, the availability of adequate finance and sources of income
helps in continuous performance by managing and supplying materials and supplies.
With the help of machineries and other speedy devices, works can be done better and
faster and the expected speed in performance can be maintained.

iv. Efficiency in Performance

Efficiency refers to skill and ability of performing the works properly and
quickly by maintaining expected quality. A sound management of resources assures
efficient performance. For example, the use of modern devices of communication
ensures efficient and effective communication functions; use of machineries and
equipment ensures easy and quick performance. Similarly, the management of
adequate capital and sources of income regulate activities by supplying necessary
money in time. Thus, the management of sufficient resources helps in maintaining
the efficiency in performance.

v. Future Expansion and Growth

The resources like manpower, machineries and means of communication
and transportations are employed by an office for a long period of time. They have
considerably a larger capacity and thus assure the expansion and growth of the
activities by utilizing their full capacity in the future. The management of sufficient
and efficient resources leads an organization towards its growth and development
by extending its programmes and projects in various sectors and places. The
management of sufficient and efficient resource is possible with the availability of
capital and sources of income.

Office Resources 37

vi. Prestige and Attraction

The provision of sufficient office resources is the matter of prestige for an
office. The resources must be utilized for the goodness of the office. A well equipped
office is a means of inspiration and attraction for its employees and thus it improves
their morale and productivity. The use of the machinery and equipment maintains
the expected quality in production and general functioning and reliability and
confidence in performance. In this way, the sound management of efficient resources
is the prestige and attraction for the employees and the outsiders as well.

vii. Work Comfort

Official activities are becoming complex in the modem business world with the
worldwide development of business activities and communication technology. It is
almost difficult to carry out the activities with the bare hands and very traditional
tools. Thus, the provisions of automations like calculators, computers, machineries,
telephone, fax, wireless mobiles, etc. provide work comforts to the employees and
increase their morale and productivity in the performance.

viii. Saving Operation Expenses

Office resources ensure the growth and expansion of the official activities up to
their maximum capacity. It leads the organization to mass production and division
of labour and specialization. It reduces the per unit operating cost of the products on
one side and increases the skill and efficiency of workers on the other. The provision
of the sufficient resources easily maintains the expected standard of goods and
services. In this way, mass scale production, division of labour and specialization,
efficiency in performance and the high morale of the workers reduce the costs and
improve the productivity.

Points to Remember

i. Smooth running of an office ii. Objective-oriented functioning
iii. Maintaining work speed iv. Efficiency in performance
v. Future expansion and growth vi. Prestige and attraction
vii. Work comfort viii. Saving operation expenses

3. Types of Office Resources

All the supporting means and devices along with the human factor employed
in an office are termed as office resources. As the difference in the nature and scope of
the organizations and their financial capacity, their resources may also differ to each
other. Office resources can commonly be grouped into five categories. All of them are
briefly discussed below:

38 Aakar’s Office Practice and Accountancy - 9

Office Resources (5M)

Manpower Material Money Means of Means of
Transportation Communication

Administrative Technical Durable Regular income Land Verbal
Non-durable Other income transportation communication
Office chief Skilled
Sectional chief Semi-skilled Water Written
Office assistant Un-skilled transportation communication

Air Symbolic
transportation communication

Ropeways and
pipelines

A. Manpower (Human Resource)

Human resource is the basic resource in every sort of offices. All non-human
resources are mobilized by 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 manpower planning and accordingly employs them in
different posts and responsibilities both in management and technical sectors. Thus,
human resource in an organization means the total number of persons employed
in an office in different posts and responsibilities who are individually as well as
jointly responsible for the attainment of the goals and objectives. The principle of the
personnel management is right person in the right place. This should be applied by
the personnel manager.

Key Point Human resource/manpower refers to all the staff who are
appointed in different posts or positions for performing
clerical, administrative and technical jobs to achieve the
organizational goals.

Types of Manpower

As per the nature and scope of organizational activities, the manpower should have
proper knowledge, skill and qualification. The manpower of an organization may be
grouped into administrative and technical categories.

i. Administrative Manpower

The manpower, which is engaged in administrative and management sectors
is known as administrative manpower. They hold the posts from the topmost to
the lowest level in discharging the administrative management duties, which
begin from the formulation of plans and policies to their ultimate, execution and

Office Resources 39

evaluation. Secretary of a Ministry, General

Manager, Director General, Section Officers and

their subordinates excluding the technical staff

are jointly called administrative manpower. It is

though not categorized as skilled and unskilled

ones, they may be efficient or inefficient as their

knowledge, experience and training and work

practices. The administrative staff do not possess Management group
a particular technical knowledge and skill but

conduct the day-to-day management duties of an organization as their qualification

and rank.

Key Point The manpower who have knowledge of planning, policy
making, implementing, controlling and decision making of
the organization is called administrative manpower.

ii. Technical Manpower

The manpower, which is employed in

an office in the different technical sectors like

survey and designing, engineering, medicine,

production, repair, etc., is known as technical

manpower. They possess special technical

knowledge and skill in particular sectors. They

also hold the different positions from senior

officers to the lowest level staff working under

the administrative chief. Engineers, doctors,

lawyers, mechanics, electricians, carpenters, Doctor checking health

teachers, etc. are the examples of technical

manpower in different sorts of offices. As their qualification, work experience and

training, they are categorised as skilled, semi-skilled and unskilled manpower and

paid accordingly.

Key Point The manpower who have technical knowledge and skill to
perform a specific job is called a technical manpower.

Development of Manpower
As mentioned earlier, manpower may be efficient or inefficient and skilled, semi-
skilled or unskilled. When an organization seeks the manpower, it should recruit
and select them according to its planning. An organization can employ efficient and

40 Aakar’s Office Practice and Accountancy - 9

skilled manpower or semi-skilled, unskilled and inefficient manpower according
to the nature of works and financial ability etc. If an organization hires/employs
efficient and skilled manpower, it should pay high remuneration and launch many
motivational and welfare programmes like further study, children’s education,
entertainments, etc. in order to get the things done by them in a better way. Otherwise
different type of manpower is employed by an office and it prepares an appropriate
personnel policy for its development. The office should conduct different trainings,
seminars, workshops, etc. to increase skill and efficiency of the staff for their better
performance. Such training and workshop programmes should also be organized
regarding the modern techniques and technologies.

Manpower also termed as human

resource is a social element. It is the

sensitive resource and has some sorts of

desires, aims and social prestige of its

own. It must not be treated as other non-

human resources. In addition to timely

payment of salary, wages, allowances

and other monetary benefits, a number of

other welfare programmes like medical Training Programme
facility, health, education, entertainment,

leaves and holidays, foreign visit, retirement facilities, etc. should be launched as

per the need and requirement of the staff and financial ability of the office for their

development. The human resource of an office wants humanitarian behaviour in

addition to the facilities under the organizational rules and structure. Thus, a sound

organizational behaviour should be shown to all the staff on the equitable basis.

A sound personnel policy should be formulated and executed properly for the

recruitment and selection of staff, promotion, transfer demotion and termination of

the staff and for the entire performance appraisal. Thus, a sound personnel policy is

the base for the development of the human resource in an organization. Most of the

large scale private enterprises and the government offices have formed a separate

personnel management section for the development of manpower.

B. Money (Capital/Income/Finance) Money

Capital and the sources of income are
jointly termed as finance. It is the another
important resource in an office. It is supposed
to be the blood for an organization and thus
should be circulated to each and every unit of the
organization. It is necessary in an organization
to pay out for a number of expenses and to
manage materials and other necessities in the
daily performance process. The sources of
finance are different as organizations require.

Office Resources 41

Capital, sales proceeds and other sources of income are the source of finance to the
business office, members’ subscriptions, government subsidies and grants, donations,
etc. are the sources of finance to the social service office. Corporate taxes, general
income taxes, custom duties, VAT (Value Added Tax), land revenue, profit of the
government companies, foreign aids and donations, etc. are the sources of finance
to the government office. Whatever is the type of office and sources of finance, they
are very important for incurring various expenses for production and distribution
of goods and services. Purchase of capital assets, materials and supplies, payment of
wages, rent, salaries, commission, interest, repair and maintenance of assets, etc. are
the examples of expenses and that should be covered by the capital and sources of
income. It is a challenging task of an office, specially of the finance manager to raise
capital and sources of income and allocate it in the more profitable sectors so as to
get an expected return. Thus, a sound financing policy can raise sufficient capital in
better structure and a regular source of income. It is the only way to have a sound
management of assets and other resources in the organization. If human source is the
brain of the organization, finance is assumed as the blood.

Key Point The income which is earned by selling and distributing goods
and services as regular basis is called sources of income. In
non-business organization, it is received as revenue from
other activities.

Sources of incomes are of two types: (a) Regular income (b) Other income

i. Regular Income

The continuous incomes throughout the year made from the sale of goods or
rendering services are considered as regular incomes which are essential to meet
the regular expenses. Sales proceeds and fees for rendering services are the regular
incomes for a business organization and income tax, custom duty, excise duty, VAT,
etc. are regular incomes for government.

ii. Other Income

The incomes other than the regular incomes, which are not earned regularly are
considered as other incomes. Such incomes are earned occasionally. Rent received,
interest received, discount received, etc. are some examples of other incomes for
business organizations and aids, donations received are some examples of other
incomes for the government.

C. Materials and Supplies

Machineries and equipment provide the work comforts and speedy performance
of the activities. Plant and machinery, furniture and fixtures, equipment and tools,
etc. assure the proper and quick functioning by creating work comfort and easy

42 Aakar’s Office Practice and Accountancy - 9

performance. Thus, machineries and equipment should be
managed in sufficient extent. These are of high cost, long life
and large capacity and thus expenditures on them should be
done only after a comparative study of their cost, economic
life, and the expected future returns among the different
alternatives. It is worth mentioning here that a well equipped
office is the sign of business success.

Similarly, the materials and supplies are the inputs for the Printer
day to day performance of the office. If there’s a shortage

of materials and supplies, all the other resources i.e. human resource, machinery,

equipment, etc. remain idle. If manpower is the brain and capital is the blood, then

materials and supplies are supposed to be the foodstuff for the organization. Thus,

various types of materials frequently used in the business process are the resource

of an office. A sound and efficient management of materials ensures uninterrupted

production and trading of goods and services. Thus, machineries, equipment and

materials are supposed to be an important office resource.

Key Point Materials refer to all durable and non-durable materials used
by the office to perform all the activities.

The materials and suppliers are broadly be classified into two groups:

i. Non-durable Materials Non-durable materials

The materials consumed within one year are
called non-durable materials. Raw materials, fuel,
stationery and supplies like papers, carbon papers,
pen, pencils, ink, stamp, staplers, files and registers,
etc. which help for smooth operation of registers,
etc. and which help in the smooth operation of
manufacturing, administration and selling activities
of the organization are non-durable materials. The
amounts paid on the materials are treated as expenses.

ii. Durable Materials Durable materials

The materials which are used for more than
one year are durable materials. They are treated as
fixed assets. These materials are purchased not for
resale purpose. Plant and machinery equipment
i.e. computer, fax, photocopy machine, printer, etc.
and vehicles i.e. car, bus, bicycle, motorcycle, etc.,
furniture, etc. are examples of durable materials.

Office Resources 43

D. Means of Transportation (Vehicles)

Means of transportation is another important resource in a modern office.
The staff of an office live in different localities. It should pick them up by the office
vehicles or should provide bicycle, motorcycle, car, jeep, etc. to them according to
their rank, position, nature of work and mostly as the financial ability of the office.
Besides this, the staff may have to visit different places in and outside the country
for official purposes. In such a situation, transportation means are used as a resource
for such tour of travel and also for the conveyance of goods. Government provides
horses to its officers in the remote districts and vehicles in the urban or sub-urban
areas. Similarly, private offices also provide vehicle facilities to the officers and also
to the peon. In this way, different means of transportation are used for official tour,
travel and trading of the goods. The means of transport enable the staff to be regular
and punctual towards their duties.

Key Point The means which are used to carry goods and the staff people
from one place to another place inside or outside the country
is called means of transportation.

Means and Modes of Transport

Means of transport refer to the different devices of tour, travel and carriage from one
place to another. Means of transport is selected by an office under the considerations
of geographical condition, availability of transportation means, economic ability of
the office and nature and scope of the activity, etc. There are different types of means
of transportation for daily tour, travel and carriage of goods, etc. The following are
the different ways and means of transportation:

i. Land Transport

It refers to tour, travel and carriage of goods and equipment from one place to
another through the land routes like man, horse, bicycle, cart, motorbike, car, bus,
truck, lorry, train etc. The land transport charge/fare is comparatively cheaper than
the other ways and means.

Train Bus

44 Aakar’s Office Practice and Accountancy - 9

ii. Water/ Marine transport Ship

Water transport is the act of 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, she uses waterways for the conduct of
foreign trade with the overseas countries through
India. Boats, ferries, ships, etc. are the common means
of water transport.

iii. Air Transport/ Airways

It is the one, through which persons and

goods are carried from one place to another

through airways. It is the fastest means

of transportation and expensive in fare. It

is used in the remote areas where there’s

no availability of other common means of

transport. Aeroplane, helicopter, balloon, etc. Aeroplane

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.

iv. Ropeways and Pipelines Ropeway (Cable Car)

Ropeways and pipelines are also assumed
as another 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.

E. Means of Communication (Telephone, Mobile)

The word ‘communication’ is derived from the Latin word, ‘communis’ that
means to inform, to tell or to spread information. In this sense, the term ‘communication’
refers to the exchange of any message, news and information between persons and
organizations. An office is a source of information. It relays information in the form
of guidance, instructions, notices, circulars, resolutions, reports, etc. inside the office
and bills, invoices, telegram, telephone, fax, e-mail, internet, etc. with the outside
parties. Communication is a two-way process in the sense that the sender relays
information to the receiver and the latter understands it in the same sense as of the
sender and gives the necessary response. If there’s no response from the receiver,

Office Resources 45

it does not mean a communication. Thus, communication Sender Noise
may be defined as a process of exchanging information from Feedback
one person to another by way of any device. Communication Encoding
is supposed to be the breathing for an organization. In the Message
absence of communication, it cannot survived. In the modern Channel
offices, communication plays a significant role in performing
the functions effectively. It is the base for the management to Decoding
coordinate its various activities efficiently and it is the basis for Receiver
formulating plans and policies and its effective execution. It is
also the way for effective leadership, i.e. direction and control Process of Communication
over the entire performance and maintenance of internal as
well as external relationship. All such provisions ensure the
success of an organization from every sense.

According to Keith Davis, “Communication is the process of passing information and
understanding from one person to another. It is bridge of meaning between people.”

According to Newman and Summer, “Communication is an exchange of facts, ideas,
opinions or information by two or more persons.”

According to Theo Haimann, “Communication is the process of passing information and
understanding from one person to another. It is the process of importing ideas and making
ourself understood by others.”

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

Importance of Communication

Office is an information centre and communication the basis for collecting and
supplying information. All the office activities are carried out with the help of
effective communication. Communication plays a vital role in the success of office.
The main points of importance of communication are as follows:
i. It helps in preparing plans and policies, its implementation and coordination

and controlling.
ii. It helps the executive for making effective decision.
iii. It helps in settling conflicts and misunderstanding.
iv. It helps to maintain good relation between the staff, departments and offices.
v. It helps to exchange achievements, performance, programs and problems

between the different levels and offices.
vi. It helps to maintain and develop public relation and increase goodwill of the

office.
vii. It helps the management for evaluating the performance and motivating the staff.

46 Aakar’s Office Practice and Accountancy - 9

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:

Types of Communication

Internal communication External communication

Downward Upward Lateral National International

a. 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 requires. Hence, internal communication can be
divided as follows:

i. Downward Communication

It is the process of transferring the official information from superior or higher
level staff to lower level staff or subordinates. The instructions, orders and directions
are given by the top level staff to the subordinates or low level staff and department.
Here, the information flows from upward to downward. So, it is called downward
communication.

Office Chief Section Officer Office Assistant

ii. Upward Communication

The process of transferring official information by low level staff or department
to the high level staff or management level body is called as upward communication.
Suggestions, achievements, problems, feedback, etc. are transferred by low level staff
and department to upward level.

Office Chief Section Officer Office Assistant

Office Resources 47

iii. Lateral/Horizontal Communication

The process of transmitting the official information among the departments
and executives of the same level is called lateral or horizontal communication.
The department heads exchange their views and ideas to solve the problems of
organization. This information is transmitted between same levels of department of
organization.

Human Resource Marketing Account
Department Department Department

b. 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. 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.

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.

48 Aakar’s Office Practice and Accountancy - 9

Means and Mediums of Communication

Both types of communication i.e. internal as well as external are made in various
ways and means. The ways or methods by which information is communicated are
called mediums and the devices which are used in communication are called means.
There are various mediums and means of communication. The common mediums
and means of communication under different mode are as follows:

a. Verbal/Oral Communication

The way of exchanging information verbally is called oral communication.
Under this mode, the information is passed from one place to another place by
spoken form. The following are some of the important means of oral communication:

i. Loudspeaker Loudspeaker
Television
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 a part
of a radio receiving apparatus that converts the electric
impulses into audible sounds. A loudspeaker is used in
a mass meeting, conference, transport station, religious
programmes, etc. to deliver speeches.

ii. Radio and Television Radio

These are the means of mass
communication in oral/verbal medium. These
means are used specially to broadcast public
news, notices, circulars, business information,
advertisements, etc. Sometimes television
also provides information in written form
ultimately by reading it.

iii. Telephone/Mobile phone

Telephone is a machinery device of

relaying message through wire connection

system or through satellite system from one

person to another far and near, in spoken form.

It is the most convenient and fastest means of

communication. But the mobile phones do not

have wire connection. It is operated with the Telephone Mobile
help of satellite system. It is used mostly in

urban areas. The important merit of this means is that one can get immediate reaction

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

places and thus not commonly accessible to the ordinary people. But its importance

is increasing with the passage of time.

Office Resources 49

b. Written Communication Newspaper
Correspondence/Letter
The way of exchanging information in written form is
called written communication. It is formal and most reliable
means of communication. Memos, letters, fax, e-mail,
newspaper, etc. are some important means of written
communication. Following are some important means of
written communication:

i. Correspondence/Letter

It refers to the communication through letter writing.
Correspondence is the most common means of written
communication for both internal and external levels. When
lengthy information is to be sent through the most reliable
and authentic means, letter correspondence is used. It is the
cheapest and the most reliable means of communication and
thus frequently used by all the ordinary people.

ii. Telegram

It is also a means of written communication. 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 are no telephone and other electronic facilities. In

this means, the sender writes his message and the receiver’s Telegram
name and address along with his name in possible short form

and submits it to the clerk in the telegram office and thus, the message is sent to

the specified person. It is used to relay the urgent messages to the far and remote

districts. It is faster but costlier than letter correspondence but cheaper and slower

than telephone. Nowadays, this means is available in all the 77 districts in Nepal.

iiii. Fax

It is also an electronic means, which transmits the written

and printed message or photograph through radio waves and

telephone connection. Under this means, the sender dials the

receiver’s fax number from his fax machine and feeds the written Fax
or 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 device of written communication

in the present day.

iv. Electronic Mail (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@

50 Aakar’s Office Practice and Accountancy - 9