Filing is an important function of modern office because of the following reasons:
(a) Filing is helpful to protect records from dust and dampness.
(b) It is very helpful in settlement of disputes because it provides factual information.
(c) It facilitates preservation of records to meet the legal requirements.
(d) The previous records provides for ready reference.
(e) It is helpful to exercise a better control over sales and financial position.
(f) By providing availability of previous records, it helps in the future planning of the organisation.
Unsystematic records cause more chaos and so preservation of records for future reference has occupied a significant position.