Book 9 Account for 2077_final

Readmore OFFICE MANAGEMENT AND ACCOUNTANCY 9GRADE Authors Jaya Ram Khanal Dopindra Kumar Basnet

Published by TU Road, Kuleshwor, Kathmandu, Nepal. Phone: 4672071, 5187211, 5187226 Fax: 00977-1-4672073 E-mail: [email protected] www.readmorenp.com © Copyright Copyright jointly held by the authors and publisher First Edition : 2072 BS (2015) Revised Edition : 2075 BS (2018) Reprint : 2076 BS (2019) Reprint : 2077 BS (2020) No part of this book may be reproduced or transmitted by any means, electronic, photocopying, recording, or otherwise, without prior written permission of the publisher. Any breach of this condition will entail legal action and prosecution. Authors Jaya Ram Khanal Dopindra Kumar Basnet Layout Readmore Desktop Printed in Nepal You can exchange this book from your nearest book shop if any binding errors are found. Read to help others read ! We are pleased to inform that certain amount from each book will be allocated to Charity Fund. The fund will be provided to the deserving and needy students all over Nepal. The charity always welcomes co-operation and support from all the well wishers and agencies.

Preface It is a great pleasure for us to serve this textbook \"Office Management and Accountancy\" as an optional II subject for English medium students of grade nine. This book has been designed and written according to the new curriculum recommended by Curriculum Development Center, Sanothimi, Bhaktapur. It fulfils the present competitive requirement of all the readers who keep concern on the subject. This book has the following salient features:  The book is strictly based on latest curriculum of grade nine.  Every chapter begins with some “Learning objectives”, which students should be able to achieve on the completion of that chapter.  Every chapter provides the “Key terms” with their meaning that help students to understand the text clearly.  Every chapter includes the “Definitions” given by the eminent authors and a key definition of the topic that help students to explain the matter in their own words.  Important points, recent information and summary of the matter have been presented separately under the title “Short Notes to Remember (SNR)” that help students to understand the text at glance and gain further knowledge.  Well designed “Illustrations” have been incorporated in sequential order covering both the theoretical and practical aspect.  Each practical chapter provides “Review illustrations” that provide depth knowledge on practical aspects.  \"Memory Tips\" section is given in the chapter whereever necessary that helps to remember the points easily for explanation of theoretical answer.  “Theoretical questions” have been classified as very short, short and long as per the pattern of Secondary Education Examination (SEE).  “Practical problems” have been designed and arranged in a friendly manner so that students can solve any type of practical problems asked in the examination.  Five sets of \"Model questions\" have been included at the end of book to make familiar with the final examination as well as the Secondary Education Examination (SEE) questions pattern of grade ten. We would like to inform that the series is an outcome of our long experience and the assembled ideas of various subject teachers. We hope that it may be an alternative material on accounting for students and teachers who are really in search of a friendly book for teaching and learning purpose. We express our deep gratitude to all the authors whose materials have been consulted as a reference. Lastly, we would like to be grateful towards Readmore Publishers & Distributors for its appreciated job of publishing and distributing the book on time. We promise to acknowledge any advice and suggestion for the revision of the textbook. Authors

SYLLABUS LH 24 LH 8 Unit - 1 Office and Office Personnel LH 13 LH 4  Introduction of Office  Importance of Office  Formation methods of Officsse  Types of Office  Introduction of personnel  Types of Office Personnel  Office Chief  Sectional Chief  Office Assistant: Introduction, Type Qualifications,Functions and Qualities of Office Assistant Unit - 2 Office Resources  Introduction of Office Resources  Types of Offices resources  Manpower: Introduction and Types  Communication: Introduction, Types and Means  Materials and Supplies: Introduction and Types  Transportation: Introduction and Means  Source of Income: Introduction and Sources Unit - 3 Correspondence  Introduction  Objectives of Correspondence  Qualities of Letter  Parts of Letter  Types of Letter(On the basis of Use/Objectives and Priority)  Sample of Various letters  Entry(Darta)and Dispatch(Chalani)  Notice,Circular and Mandatory Order (Tok Aadesh) Unit - 4 Record  Introduction  Objectives  Types

Unit – 5 Postal and Electronic Communication Service LH 9  Introduction and Utility  Postal Service: Ordinary Letter, Registered letter, Aerogram, Post Card  Electronic Communication Service: E-mail, Fax, Internet Unit – 6 Business LH 25  Introduction  Introduction and Types of Business Organization  Sole Trading Concern: Introduction, Advantages and disadvantages  Partnership Organization: Introduction, Advantages and disadvantages  Joint Stock Company: Introduction, Advantages and disadvantages  Public Enterprises: Introduction and Needs  Cooperatives Organizations: Introduction, Features and Types  Multination Company: Introduction and Features Unit - 7 Assembly, Seminar and Meeting LH 5  Introduction and types  Minuting: Introduction, Considerations for drafting a Minute  Endorsement/Confirmation of the Minutes Unit - 8 Book keeping LH 10  Introduction, Types and Concept  Single Entry System: Introduction  Double Entry System: Introduction, Objectives and features Unit - 9 Journal, Ledger and Subsidiary Books LH 23  Journal : Introduction, Objectives and Uses  Ledger: Introduction, Posting and Closing  Subsidiary Books: Introduction, Types and Uses  Purchase Book  Sales Book  Purchase Return Book  Sales Return Book  Cash Book Unit - 10 Government Accounting LH 4  Introduction and Historical Development of Government Accounting System Practical LH 25

Chapter CONTENTS Chapter Chapter 1 OFFICE 11-22 Chapter Concept and definition..............................................................................................................12 Functions of office......................................................................................................................13 Importance of office...................................................................................................................14 Formation of an office................................................................................................................16 Permanent office.................................................................................................................16 Temporary office................................................................................................................16 Types of office.............................................................................................................................17 Government office.............................................................................................................17 Business office.....................................................................................................................18 Government business office....................................................................................18 Private business office..............................................................................................19 Service motive office..........................................................................................................20 Theoretical questions.................................................................................................................21 2 OFFICE PERSONNEL 23-36 Concept and definition..............................................................................................................24 Types of office personnel...........................................................................................................24 Office chief..........................................................................................................................25 Functions of office chief...........................................................................................25 Section officer......................................................................................................................26 Functions of section officer......................................................................................26 Office assistant....................................................................................................................27 Types/grades of office assistant...............................................................................................27 Personal Assistant (P.A.)...................................................................................................27 Receptionist.........................................................................................................................28 Sectional clerk.....................................................................................................................28 Functions and duties of office assistant..................................................................................28 Qualification of office assistant................................................................................................31 Qualities or traits of office assistant........................................................................................33 Theoretical questions.................................................................................................................36 3 OFFICE RESOURCES 37-50 Concept and definition..............................................................................................................38 Necessity of office resources.....................................................................................................38 Types of office resources...........................................................................................................39 Manpower...........................................................................................................................40 Types of manpower..................................................................................................40 Manpower development.........................................................................................41 Finance/source of income................................................................................................41 Communication..................................................................................................................42 Importance of communication................................................................................43 Types of communication..........................................................................................43 Means of communication..................................................................................................44 Transportation....................................................................................................................46 Means of transportation...........................................................................................46 Materials and supplies......................................................................................................48 Types of materials and supplies.............................................................................48 Theoretical questions.................................................................................................................50 4 CORRESPONDENCE 51-80 Concept and definition..............................................................................................................52 Objectives of correspondence...................................................................................................52 Need and importance of correspondence..............................................................................53 Qualities of a good letter...........................................................................................................54

Parts or structure of a letter......................................................................................................56 Types of letter on the basis of use or objective.......................................................................60 Government letter..............................................................................................................60 Business letter.....................................................................................................................61 Differences between government letter and business letter ���������������������������������������������������67 Application letter...............................................................................................................68 Personal letter.....................................................................................................................69 Types of letter on the basis of importance or priority ����������������������������������������������������������70 Ordinary letter....................................................................................................................70 Urgent letter........................................................................................................................70 Most urgent letter...............................................................................................................70 Immediate letter.................................................................................................................71 Confidential letter..............................................................................................................71 Very confidential letter......................................................................................................71 Handling of mails......................................................................................................................72 Handling of incoming mail..............................................................................................72 Handling of outgoing mail...............................................................................................72 Official information...................................................................................................................73 Notice...................................................................................................................................73 Types of notice...........................................................................................................74 Circular (Paripatra)............................................................................................................75 Types of circular........................................................................................................76 Differences between notice and circular.................................................................................78 Mandatory order (Tok Aadesh)........................................................................................78 Theoretical questions.................................................................................................................79 Chapter 5 RECORD KEEPING 81-86 Chapter Concept and definition..............................................................................................................82 Chapter Objectives of record keeping....................................................................................................82 Importance of record keeping..................................................................................................83 Kinds of record...........................................................................................................................84 Very imprtant record.........................................................................................................84 Important record................................................................................................................85 Useful record.......................................................................................................................85 Useless record.....................................................................................................................85 Disposal of record......................................................................................................................85 Theoretical questions.................................................................................................................86 6 POSTAL AND ELECTRONIC COMMUNICATION SERVICE 87-98 Concept and definition..............................................................................................................88 Utility and importance of postal service.................................................................................88 Development of postal service in Nepal.................................................................................90 Methods of sending letters through post office ��������������������������������������������������������������������91 Ordinary letter....................................................................................................................92 Registered letter..................................................................................................................92 Aerogramme.......................................................................................................................93 Post card..............................................................................................................................93 Differences between ordinary letter and registered letter...................................................94 Electronic communication service...........................................................................................94 Means of electronic communication........................................................................................95 E-mail (Electronic mail).....................................................................................................95 Internet................................................................................................................................95 Fax........................................................................................................................................96 Usefulness of postal and electronic communication service.............................................. 96 Theoretical questions.................................................................................................................97 7 INTRODUCTION TO BUSINESS 99-108 Concept and definition............................................................................................................100 Features of business.................................................................................................................100 Importance of business...........................................................................................................102 Classification of business........................................................................................................103 Industry.............................................................................................................................103

Commerce.........................................................................................................................105 Trade.........................................................................................................................105 Service business......................................................................................................107 Theoretical questions...............................................................................................................108 Chapter 8 BUSINESS ORGANIZATION 109-138 Chapter Concept and definition............................................................................................................110 Forms of business organization.............................................................................................110 Sole trading concern ....................................................................................................... 111 Concept and definition.......................................................................................... 111 Advantages of sole trading concern.................................................................... 111 Disadvantages of sole trading concern ���������������������������������������������������������������113 Partnership firm ..............................................................................................................115 Concept and definition..........................................................................................115 Types of partnership...............................................................................................116 Unlimited partnership..................................................................................116 Limited partnership......................................................................................117 Types of partners.....................................................................................................117 Advantages of partnership firm...........................................................................119 Disadvantages of partnership firm......................................................................120 Differences between sole trading concern and partnership firm....................................................... 122 Joint stock company ........................................................................................................123 Concept and definition..........................................................................................123 Features of joint stock company...........................................................................123 Advantages of joint stock company.....................................................................125 Disadvantages of joint stock company ���������������������������������������������������������������127 Public enterprise ..............................................................................................................128 Concept and definition..........................................................................................128 Objectives of public enterprise.............................................................................129 Cooperative organization ..............................................................................................130 Concept and definition..........................................................................................130 Features of cooperative organization ������������������������������������������������������������������131 Types of cooperative organization.......................................................................132 Multinational company ..................................................................................................135 Concept and definition..........................................................................................135 Features of multinational company.....................................................................135 Theoretical questions...............................................................................................................137 9 MEETING, ASSEMBLY AND SEMINAR 139-152 Meeting......................................................................................................................................140 Concept and definition....................................................................................................140 Types of meeting..............................................................................................................140 Secret or private meeting.......................................................................................141 Committee meeting................................................................................................141 Unilateral and multilateral meeting.....................................................................142 Regular and urgent meeting.................................................................................142 Board meeting.........................................................................................................143 Assembly...................................................................................................................................143 Concept and definition....................................................................................................143 Types of assembly............................................................................................................144 Mass assembly.........................................................................................................144 Annual general assembly......................................................................................144 Extra ordinary assembly........................................................................................145 Conference...............................................................................................................145 Differences between meeting and assembly........................................................................146 Forms of meeting or assembly...............................................................................................146 Notice meeting or assembly...........................................................................................147 Discussion meeting or assembly....................................................................................147 Approval meeting or assembly......................................................................................147 Seminar .....................................................................................................................................147 Concept and definition....................................................................................................147

Chapter Steps of seminar...............................................................................................................148 Minutes of a meeting or assembly.........................................................................................148 Importance of minutes............................................................................................................149 Drafting a minute.....................................................................................................................149 Endorsement or confirmation of minute..............................................................................150 Theoretical questions...............................................................................................................151 10 ACCOUNTING 153-170 Chapter Concept and definition............................................................................................................154 Objectives of accounting.........................................................................................................154 Types of accounting.................................................................................................................154 Financial accounting........................................................................................................155 Cost accounting................................................................................................................155 Management accounting.................................................................................................155 Basic principles or concepts of accounting...........................................................................156 Accounting system...........................................................................................................159 Single entry system .........................................................................................................160 Concept and definition..........................................................................................160 Features of single entry system............................................................................160 Advantages of single entry system......................................................................161 Disadvantages of single entry system.................................................................161 Double entry system .......................................................................................................162 Concept and definition..........................................................................................162 Objectives of double entry system.......................................................................163 Features of double entry system...........................................................................164 Advantages of double entry system....................................................................165 Disadvantages of double entry system ��������������������������������������������������������������165 Differences between single entry system and double entry system �����������������������������������������������������166 Accounting terminologies.......................................................................................................166 Theoretical questions...............................................................................................................167 11 JOURNAL 171-202 Concept and definition............................................................................................................172 Specimen of journal.................................................................................................................172 Importance of journal..............................................................................................................173 Steps of journalizing................................................................................................................173 Rules of debit and credit.........................................................................................................174 Traditional approach (Rules based on types of account) ��������������������������������������������174 Personal account.....................................................................................................174 Real account.............................................................................................................175 Nominal account.....................................................................................................175 Modern approach (Rules based on nature of transactions) �������������������������������������������175 Preparation of journal entries.................................................................................................176 Commencement of business...........................................................................................176 Deposit and withdrawal of cash....................................................................................177 Purchase and purchase return........................................................................................178 Sales and sales return......................................................................................................180 Buying and selling of assets...........................................................................................181 Expenses and income......................................................................................................182 Partial receipt and partial payment...............................................................................183 Drawing.............................................................................................................................184 Depreciation......................................................................................................................185 Discount.............................................................................................................................186 Trade discount.........................................................................................................186 Cash discount..........................................................................................................187 Review illustrations.................................................................................................................189 Theoretical questions...............................................................................................................194 Practical problems....................................................................................................................195

Chapter 12 LEDGER 203-224 Concept and definition............................................................................................................204 Specimen of ledger account....................................................................................................204 Importance of ledger...............................................................................................................205 Differences between journal and ledger...............................................................................205 Rules of posting the transactions into ledger accounts �����������������������������������������������������206 Balancing and closing of ledger accounts.............................................................................210 Meaning of debit and credit balance.....................................................................................211 Review illustrations.................................................................................................................213 Theoretical questions...............................................................................................................221 Practical problems....................................................................................................................221 Chapter 13 SUBSIDIARY BOOKS 225-264 Concept and definition............................................................................................................226 Importance of subsidiary books.............................................................................................226 Types of subsidiary books.......................................................................................................227 Purchase book...................................................................................................................227 Sales book..........................................................................................................................230 Purchase return book.......................................................................................................232 Sales return book..............................................................................................................233 Cash book..........................................................................................................................235 Types of cash book..................................................................................................235 Single column cash book..............................................................................236 Double column cash book............................................................................237 Triple column cash book ..............................................................................240 Review illustrations.................................................................................................................242 Theoretical questions...............................................................................................................252 Practical problems....................................................................................................................253 Chapter 14 TRIAL BALANCE 265-286 Concept and definition............................................................................................................266 Objectives of preparing a trial balance..................................................................................266 Advantages of a trial balance.................................................................................................267 Specimen of a trial balance.....................................................................................................267 Procedures for preparing a trial balance..............................................................................268 Preparation of trial balance from the given ledger balances ��������������������������������������������270 Adjustment and closing in a trial balance............................................................................274 Suspense account.....................................................................................................................275 Review illustrations.................................................................................................................276 Theoretical questions...............................................................................................................283 Practical problems....................................................................................................................283 Chapter 15 GOVERNMENT ACCOUNTING 287-304 Concept and definition............................................................................................................288 Feature of government accounting........................................................................................288 Objectives of government accounting...................................................................................289 Differences between government and business accounting �����������������������������������������������������290 Evolution of government accounting in Nepal ������������������������������������������������������������������291 Types of accounting system used in Nepal..........................................................................292 Wasil Banki Sresta Pranali...............................................................................................292 Syaha Sresta Pranali.........................................................................................................293 Faram Sresta Pranali........................................................................................................294 Bhuktani Sresta Pranali...................................................................................................295 Naya Sresta Pranali..........................................................................................................295 Theoretical questions...............................................................................................................296 Model Questions Sets 298-303 Bibliography 304

1 Chapter OFFICE Learning Objectives After studying this chapter, the readers will be able to :  state the meaning of office,  describe the importance of office,  describe the functions of office,  explain about the formation of office,  explain the types of office on the basis of motive, investment and responsibility. Introduction There are different types of organizations established for different objectives. In order to achieve the objective, an organization has to perform various jobs. Some of the jobs are of regular nature whereas some others are of occasional nature. The jobs may be related to administrative matter and technical matter depending upon the nature of organization. Whatever the nature and matter of jobs, they should be performed efficiently and smoothly. Such jobs are known as managerial and administrative functions. Planning, policy making, decision making, coordinating, controlling, communicating, organizing, directing, etc are the main managerial functions of every organization. For efficient performance of all those functions, arrangement and mobilization of various resources is also essential. The resources include manpower, finance, materials and supplies, means of communication, means of transportations etc. Hence, an organization requires a certain place to perform all the functions which is known as office of the organizations. Office may be of different types as per the nature and types of organization. Office 11

Concept and definition In simple sense, an office is a physical place for carrying out various paper and clerical works. But in broad sense, office is not only a physical place but also an administrative centre of the organization that organizes the various functions. Such functions include planing, policy making, directing, controlling, coordinating, decision making etc. It is the central part of every organization like school, college, bank, insurance company etc. It carries out various regular and incidental jobs of technical and administrative nature. Following are the major definitions of office: “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 enterprises.” George R. Terry “Office work is concerned primarily with the records of the enterprise, making, using records and preserving them for future reference” Lefingwell and Robinson “An office is the seat, not only for administrative activities which determines the policy of the whole business, but also of the principal executive whereby that policy is carried into effect.” James Stephenson On the basis of above explanation and definitions, it can be concluded that the office is the focal point of every organization. It makes an effective co-ordination among various jobs and working units of an organization. It performs the various regular and occasional jobs to attain the common goal. It formulates the plan and policy and brings into effect by doing various paper and clerical jobs relating to planning, policy making, directing, controlling etc. Office is an administrative centre of an organization which is established to perform the various regular and incidental jobs in a coordinated and efficient manner to achieve the predetermined goal. Short Notes to Remember (SNR 1.3)  The word ‘office’ means Karyalaya in Nepali which consists of two words i.e. ‘Karya’ and ‘Aalaya’. The word ‘Karya’ means function and ‘Aalaya’ means the place. Thus, Karyalaya means job performing place in English.  Traditionally, office was considered just as the physical place, but nowadays, the office is more associated with the functions rather than the physical place.  The nature of office depends on the nature of an organization. Functions of office The functions to be performed by different organizations may vary according to their nature. But all types of office should perform some common functions. Such functions can be explained under the following points: 12 Office Management and Accountancy

a. Planning and implementation The major function of office is to formulate M Tplans and policies of the organization and emory ips implement them. Considering the availability  Planning and implementation of resources, the office can formulate the  Collecting and recording information future plans and policies to perform the jobs  Processing and arranging information and achieve the targeted goal.  Supplying information  Filing  Maintaining public relation b. Collecting and recording information  Recording financial activities The office collects the different information  Handling correspondence  Buying and safeguarding assets from internal and external sources. The  Managing office personnel information collected in the form of letter, notice, report, bill, e-mail, website and telephone call are recorded in the office for future reference. This function helps for processing, arranging and supplying information. c. Processing and arranging information All the information collected by an office may be in the raw form and cannot be used in the same. Thus, an office processes and analyses such information in systematic manner to make them meaningful and usable. According to the nature of information, the office classifies them and arranges in the form of statement, report, summary or chart and avoids the unnecessary one. d. Supplying information After processing and arranging the information, they are supplied by the office to various internal and external users. Internal user means the managerial body which requires information for decision making and other purpose. The external users are the general people, government, shareholders and other concerned persons or parties. They use such information for evaluating the official activities. e. Filing Filing is the act of keeping official records and documents for future reference. After the collection and classification of such records, they should be preserved systematically using proper system. It can be done under alphabetical, numerical, subjective or geographical method. Thus, it is also one of the major functions of office. f. Maintaining public relation The success of every organization largely depends on the support of public. Public refers to the general people, customers, suppliers, visitors and other associated parties. So, the office always maintains a good relationship with such parties. A good public relation always helps the organization to earn goodwill and prestige in the society. Office 13

g. Recording financial activities An organization makes expenditure on various heads and collects income through different sources. Such incomes and expenditures are recorded by the office in systematic manner by applying financial rules and provisions. h. Handling correspondence The office also performs the function of handling correspondence. Correspondence means to perform the communication in written form. The office frequently receives letter from outsiders and sends reply of those letters in proper time considering their importance. i. Buying and safeguarding assets Another important function of office is to buy the various assets and safeguard them. The office purchases various assets like building, furniture, machinery etc. and protects them from fire, rain, theft and other possible damages. It also protects the various legal records and documents from possible risk, damage and losses that may take place due to any cause. j. Managing human resources The office requires a number of employees to perform several functions. The persons who work in an office are called office personnel. They are also known as human resources. The office announces the vacancy, conducts various examinations, selects, recruits and appoints the required employees. The office also conducts various training programs to increase the efficiency of human resources. Moreover, an office also brings effective policy and schemes for remuneration, promotion, transfer, retirement according to the job performance of each employee. Importance of office Office is needed for all kinds of organizations whether they are small or big, government or private, service oriented or profit oriented. Without office, we cannot imagine the survival of any organization. It means where there is an organization, there is an office. It is as important to the organization as the main spring to watch and heart and brain to the human body. No organization can function and run without office. Thus, the importance of office to the organization can be explained under the following points: a. Planning and implementation centre Theofficeformulatestheplanandpolicyfortheorganization.Aplanisthesystematic schedule of the jobs to be done in future. Without plan, it creates confusion as to who will do the job, how the job will be done and when are the jobs to be done. It also implements the plan formulated with the help of other resources. Thus, the office is treated as the centre for formulating plan and its implementation. 14 Office Management and Accountancy

b. Information centre Memory Tips Information is anything that gives idea for  Planning and implementation centre successful completion of jobs and proper  Information centre decision making. An office collects the  Record centre different types of information from internal  Service centre and external sources. It records, analyses and  Communication centre supplies the useful information to various  Public relation centre users. The parties like departments, customers,  Coordinating and controlling centre suppliers, government, other organizations  Proof of existence and researchers may be the users of such  Resource mobilization centre information. Thus, the office is also treated as the information desk of the organization. c. Record centre The office is treated as the memory house of information. All the information is collected, analyzed and recorded in an office. Such records may be useful for future reference and thus they are preserved in the form of documents, books of account, files and other electronic devices like computer disk. It provides such recorded information to the management. d. Service centre The office is also treated as the service centre of the organization. It serves the departments of the organization and outsiders as well. It provides necessary resources to the personnel to perform jobs and increase their efficiency. It also provides various services to the outsiders who are associated with the organization. e. Communication centre The office is also a centre for making communication. It communicates to the different parties of the organization through different means. Thus, it is also known as a channel of communication. f. Public relation centre Public means the general people and outsiders associated with the organization. The office maintains a good relationship with public for smooth functioning of an organization. It helps the organization to earn goodwill and prestige. Thus, as a public relation centre too, office is more important. g. Coordinating and controlling centre The office is also called the coordinating and controlling centre of an organization. It maintains the effective coordination among the staffs of various departments to achieve the common goal. It supplies the valuable information regarding plan, policy, working system and procedure etc. It also coordinates with outsiders to Office 15

get support from them in various conditions. It controls the various activities of an organization by setting standard and evaluating the actual results. It also takes the remedial measures for better performance in case of finding difference, if any in the future. h. Proof of existence The office is the identity or proof of the existence of every organization. It determines that whether the organization is functioning or not. The office of an organization recognizes that it is surviving and operating its activities smoothly. Therefore, the office is a must for the organizations which do not have their physical products. The organization rendering service rather than physical goods like bank, insurance company, social club, hospital, school etc. also need office for day to day operation. i. Resource mobilization centre In an organization, various resources are needed to perform the jobs and achieve long term goal. Such resources include human resources, financial resources and other physical resources. All those resources are arranged and mobilized by the office. Thus, for proper utilization of official resources, the office is important. Formation of office Formation of office means its establishment on a certain way. Office can be established or set up on the basis of nature of jobs to be performed or the objective to be achieved. Some offices can continue their jobs for unlimited period and some are established only for certain duration or until the completion of a particular job. Thus, offices are formed in the following two ways: Figure: 1.1 Formation of office Formation of office Permanent office Temporary office Permanent office Those offices which are formed to perform the jobs regularly for unlimited or long term period are called permanent office. The organizations having perpetual existence establish these types of office. These offices are also called long term offices. The offices of ministries, departments, corporations and other government owned organizations are some examples of permanent office. 16 Office Management and Accountancy

Temporary office Those offices which are established only for a certain period or until the completion of a particular job are known as temporary offices. Such types of office are immediately dissolved after attainment of goal or completion of job. These types of offices are also called short term offices. Office established at the time of holding election, conducting an eye camp, organizing games and sports etc are the examples of temporary offices. Types of office Offices may be of different types. They are established with different aims and objectives. Some offices are established with the investment of government whereas others are established with investment of general people. On the other hand, some offices are established with a view to earn profit and others are established for rendering service. Thus, the offices can be classified under different bases. On the basis of service, ownership or motive, offices are classified into the following three types: Figure: 1.2 Types of office Office Government office Business office Service motive office Government Private Business office Business office Government office Those offices which are established, managed and controlled by the government of the country are called government offices. Government offices are established by the government with the aim of providing basic services to the general people. The government is fully responsible for allocating the budget for performing day to day activities of such offices. The employees are also appointed by the government through open competition by the constitutional body i.e. Public Service Commission. Government offices are established mainly with a view to maintain peace and security in the country, provide administrative services to the citizens and ensure the social and economic development of the country. All the ministries, departments, province, district and local level offices of government of Nepal are the examples of government offices. Office 17

Objectives of government office The main objectives of establishing government office are as follows:  To formulate the plans and policies and to implement them.  To maintain law and order and peace and security in the country.  To create good environment for economic and social development of the country.  To fulfill the basic requirements of the people regarding education, health and other related matters.  To protect the country from internal and external attack and violent activities.  To manage the financial resources for the government.  To maintain cordial relationship with national and international agencies and organizations. The offices which are established and run with the investment, management and controlling of the government in order to provide basic services to the public are called government offices. Business office Those offices which are established with the investment of government or private individuals with a view to earn profit by providing goods or services to the general people are called business offices. Business offices perform the different kinds of trading, commercial and other service oriented activities and generate income. Some of the business offices manufacture the finished product using raw materials and supply them into the market. Some of them purchase finished goods and sell them directly in the market. On the other hand, some of the business offices like bank, insurance company, communication office, transportation company, water and electricity office and other agencies do not produce tangible goods but provide qualitative services to the general people and earn profit. The offices which are established with the government or private investment in order to earn profit by providing goods or services are called business offices. On the basis of ownership and objective, business offices are classified into following two types: Government business office The business office which is established with full or partial investment of the government is called government business office. The primary objective of government business office is to provide service to the general people and secondary 18 Office Management and Accountancy

objective is to earn profit. Such offices are managed and controlled by the board of directors formed by the government. The offices of Nepal Oil Corporation, Nepal Airlines Corporation, Nepal Electricity Authority, Nepal Food Corporation etc. are the examples of government business office. Features of government business office Following are the main features of government business office:  It has full or partial ownership or investment of the government.  It is established with the primary aim of providing service and secondary aim of earning profit.  Its books of account are audited by the independent body i.e. the Office of the Auditor General.  It is independent in arrangement of financial resources.  It presents its accounting report or statement to the government.  It has separate legal entity or perpetual existence.  It has large number of employees, resources and transactions etc. The offices which are established with the full or partial investment of the government with a view to render service and earn profit are called government business offices. Private business office Those offices which are established, managed and fully controlled by private individuals with a view to earn profit are called private business offices. Such offices have the objective of profit maximization. According to the nature of organization, private business offices are managed and controlled by the proprietor, partners or board of directors. Private business offices may be established in the form of sole trading concern, partnership firm or joint stock company. These offices operate their activities as per the prevailing rules and regulations. The government does not have any right for legal intervention in day to day activities of such offices. Features of private business office Following are the major features of private business office:  It can be established in the form of sole trading concern, partnership firm or joint stock company.  It is managed and controlled by the owners, partners or board of directors.  It tries to maximize profit and minimize the operating cost. Office 19

 It maintains its accounting system independently and reports its results to the owners and shareholders.  It can make the decision promptly.  It is independent for making financial rules and regulations. The offices which are established with the full investment, management and controlling of private individuals are called private business offices. Service motive office Service motive offices are those offices which are established either by the government or private individuals with the sole objective of rendering service. Service motive offices do not have the motto of earning profit. Such offices may be established with a view to provide services into different fields like education, health, environment and specially at the time of war, flood, landslide, earthquake, accident and in other human difficulties. Those offices are managed and controlled by the executive, committee or board. The offices of Nepal Scout, Red Cross Society, Nepal Children Organization, Maiti Nepal, Paropakar Sanstha etc. are some examples of service motive office. Features of service motive office Following are the main features of service motive office:  It may be established by the government or private individuals.  It is established with the objective of providing services not for earning profit.  It arranges the financial resources as per the decision of annual general assembly.  It has separate legal entity and perpetual existence.  It provides educational, health, social and cultural services to the general people.  It maintains its accounting system on cash basis and reports its result to the members. The offices which are established by the government or private individuals for public welfare without profit motive are called service motive offices. Short Notes to Remember (SNR 1.3)  Government offices perform its financial transactions through the central bank i.e. Nepal Rastra Bank and accounts are audited by the Office of the Auditor General.  The government business offices are also called public enterprises.  In order to meet the expenditures, service motive office collects its revenue through the subscription contributed by the members and donation received from outsiders.  Office of the Auditor General is the office which stands as the constitutional body involving in auditing the books of account of all the government offices and public enterprises. 20 Office Management and Accountancy

Key Terms Board of directors – a group of directors formed by the shareholders to manage and Committee run the company. Coordination – a group of members formed for certain purpose. – effective linking of the activities of people and departments for Delay Financial resources achieving a common goal. Implementation – not doing the jobs or decision promptly. Management – source of income or revenue of an organization. – act of taking action as per the plan of an organization. Office – act of managing the various resources for proper utilization in Office of auditor general an organization. – central part of the organization involved in performing Perpetual existence administrative and technical functions. Planning – independent constitutional body involving in auditing Safeguarding Subscription the books of account of all the government office and public Supervision enterprises. – long term existence or entity of an organization that cannot be dissolved easily. – systematic schedule of the jobs to be done in future. – act of protecting or preserving the things. – amount of membership fees of a service motive organization paid by its member annually. – act of looking after the jobs done by others. A. Very short answer questions 1. What is office? 2. Write any two functions of office. 3. Mention the types of office on the basis of duration. 4. What is the main aim of business office? 5. What is meant by service motive office? B. Short answer questions 1. What is office? Explain its importance in any five points. 2. What is meant by formation of office? Describe in brief about the formation procedure. 3. What is government office? State its major objectives. 4. Define business office and explain its types with main features. 5. Write any five differences between government office and business office. Office 21

6. Write any two similarities and three dissimilarities between government business office and private business office. 7. Give the definition of service motive office and state its features. 8. Differentiate between business office and service motive office. C. Long answer questions 1. Define office and describe its any eight major functions. 2. Explain the types of office on the basis of investment, ownership and motive in brief. 3. What is business office? Describe its types with major features.  22 Office Management and Accountancy

2 Chapter OFFICE PERSONNEL Learning Objectives After studying this chapter, the readers will be able to :  define office personnel,  state the types of office personnel,  introduce office chief, chief of the branch and office assistant,  define the role of office chief and chief of the branch in office,  state and explain the qualifications, functions and qualities of office assistant. Introduction Every organization in the society is established with definite goal. To attain such goal, the organization has to perform various functions. The organization requires different types of resources to perform the different administrative and technical functions. Such resources include manpower, finance, means of communication, means of transportation, materials and supplies. Out of all the resources needed, manpower or human resource is the most important one. It plays an important role for the efficient mobilisation of other resources. An efficient and qualified human resources can arrange and utilise the various resources and support for the attainment of organizational goal. Hence, the success of any organization largely depends upon the qualification, skill and efficiency of office personnel such as office chief, chief of the branch and office assistant. Office Personnel 23

Concept and definition Every office requires a number of employees to perform the technical and administrative jobs. Since all the jobs of office are not of the same nature, it requires the employees having different qualification, skill, knowledge and ability. Some persons may perform technical jobs whereas others perform administrative job. All the persons may not have same rank and position. However, all of them are engaged in certain job to achieve a common goal. Thus, the persons who involve in various official jobs holding different positions from the lowest level to the highest level are collectively known as office personnel. Office personnel are also called human resource or manpower. Office personnel are engaged themselves in various works together and support for attainment of targeted goal. Some of them hold higher position as office chief and others hold lower position as office assistant. All the personnel are assigned the duties and responsibilities according to their academic qualification, skill and experience. Following is a definition of office personnel: “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.” Beach Office personnel are the employees engaged in an office holding different positions from the lowest to the highest level to perform the various technical and administrative jobs for achieving the pre-determined organizational goal. Short Notes to Remember (SNR 2.1)  In government offices, office personnel flow from Secretary, Joint Secretary, Under Secretary, Section Officer, Nayab Subba, Kharidar, Mukhiya and Peon.  In non-government offices, General Manager, Deputy General Manager, Departmental Manager, Officer, Senior Assistant, Junior Assistant etc. are the levels of office personnel. Types of office personnel Some personnel in office perform the job of higher level, some work at middle level and others work at lower level as assistant. According to their rank and level, jobs also will be of different nature. The job of higher level staffs may be related to planning and decision making. They bear the higher responsibilities. The job of middle and lower level staffs may be related to planning and decision making. They assist the high ranked officers in the concerned jobs. However, all of them are equally responsible towards their duties. 24 Office Management and Accountancy

On the basis of level and position, office personnel may be classified as follows: Figure 2.1 Types of office personnel Office chief Chief of the branch Office assistant Personal assistant Receptionist Sectional clerk Office chief In every office, a head person or chief is appointed to get the jobs done in efficient and effective manner who is known as office chief. The office chief is the boss or head or principal of all the office employees and departments. He gets the jobs done in an office by maintaining effective coordination among all the office personnel to attain the common organizational goal. He formulates the plans and policies, implements them with the support of other staffs and directs them towards better performance. Office chief is the person who is fully responsible for the successful operation of the organization. Office chief is called by different names such as Chief Executive Officer, Managing Director, Principal, Director, etc. Office chief is the highest level staff who bears the overall responsibilities of an office with the coordination of subordinates for achieving the organizational goal. Function of office chief The main functions of office chief are as follows:  Formulating plan and policies as per the nature of organization.  Managing the necessary office resources for the implementation of plans and policies.  Allocating the official jobs among the staffs as per their qualification, skill, interest and experience.  Providing the necessary instructions and directions to the subordinates for effective performance of official jobs.  Maintaining effective coordination and control among the staffs and departments.  Conducting the various training programs and seminars for developing skill and ability of employees. Office Personnel 25

 Evaluating the job performance of staffs and departments.  Creating a good working environment in an office by providing various physical and monetary benefits to the employees.  Maintaining a good relationship with public, organizations and governmental bodies.  Setting the proper organizational structure for controlling leakage and maintaining secrecy of an office.  Establishing the proper system and procedures for avoiding procedural delay in an office.  Maintaining transparent and sound accounting system and reporting the achievement and performance to the concerned parties. Chief of the branch In bigger organizations, the different departments or branches are established to facilitate the jobs. The office chief alone cannot handle the jobs of all the departments or branches. Thus, in order to handle the jobs of the particular department or branch, a separate staff is appointed in each branch or department as middle level staff who is known as chief of the branch. He is also called sectional head or branch officer or section officer. The chief of the branch looks only after the respective branch and reports the progress, achievement and problems of the branch to the concerned office chief. He carries out all the activities of the concerned department or branch under the direction of office chief. He also maintains the coordination between junior level staffs and office chief. Section officer is the middle level staff of an office having the responsibility of performing the jobs under the instruction and direction of office chief. Function of chief of the branch The main functions of chief of the branch or section officer are as follows:  Setting the departmental objectives as per the main organizational objective.  Formulating the departmental plans and policies for achieving the departmental objectives.  Allocating the jobs among staffs as per their qualification, skill and interest.  Mobilizing the human and other physical resources of the department in efficient manner.  Maintaining the effective coordination among all the staffs of the department.  Directing and controlling the staffs and activities of the department.  Informing the office chief regarding the departmental performance, achievements and problems. 26 Office Management and Accountancy

Office assistant All the jobs of an office are not of the same nature. Some of them are related to formulation of plan and policy and others are related to its implementation. Some of the jobs should be done on regular basis whereas others can be done occasionally. Thus, in order to perform the jobs of regular nature, a junior level staff is appointed in an office who is known as office assistant. Office assistant is the person working at lower level to perform the jobs of regular nature. He/She assists the chief of the branch and office chief in implementation of plan and policy of the organization by doing various routine jobs. In government offices, office assistants are called by different names like Nayab Subba, Kharidar or Mukhiya and in private offices, they are named as Junior Assistant, Technical Assistant, Administrative Assistant, Computer Assistant, Head Assistant etc. Office assistant is a lower level staff of an office who is appointed to assist the office chief and chief of the branch in their office procedure by doing various regular jobs. Types/grades of office assistant On the basis of nature of work, office assistant also can be classified into different grades. Some of the common grades of office assistant in Nepalese offices are described below: Personal assistant In every office, the office chief is always busy in formulating plan and policy and other organizational jobs. He/She should take the major decision, attend the meeting and seminar, visit different places etc. Due to work load of an office, he/she does not have time to perform the jobs of regular nature. Thus, in order to assist the chief in his personal jobs of an office, a separate staff is appointed who is known as personal assistant. The personal assistant is commonly known as P.A. He/She is also known as private secretary. Personal assistant is called Nizi Sahayak in Nepali. The personal assistant should handle all the routine jobs on behalf of office chief and fully responsible towards him. Personal assistant has to perform the jobs like maintaining official records, handling telephone, telegrams and mails, dealing with visitors, arranging meeting and chief’s appointment, collecting the valuable information etc. The personal assistant is provided to Ministers, Secretaries of Ministries, Directors, Inspector General of Police Force, Chief of the Army, General Manager, Deputy General Manager etc. Office Personnel 27

Receptionist In an office, a number of guests may visit for various purposes. The office has to handle a number of incoming and outgoing telephone calls. Thus, in order to deal with visitors and handle the telephone calls, a separate staff is appointed who is known as receptionist. Reception is called Samparka Sahayak in Nepali. Nowadays, in government or business office, a separate section is managed for this purpose which is known as reception or enquiry section or help desk. Generally, an office appoints a lady staff as a receptionist. Receptionist is one of the office assistants whose functions are to welcome the visitors, make enquiry and serve them, provide information, handle incoming and outgoing telephone call, etc. Receptionist is the key person of an office for maintaining a good relationship with customers and visitors. He/She must be polite, smiling and trustworthy for discharging the duty properly. The way of dealing of receptionist helps to attract outsiders towards office to enhance the goodwill and prestige. Receptionist is the office assistant who is appointed to deal with the visitors, handle telephone calls and serve the customers and visitors in an office. Sectional clerk There may be different sections or departments in a large organization. Such departments may be production department, sales department, marketing department, finance department, advertisement department etc. In every department or section, there is a departmental chief or sectional head. But he/she alone is unable to handle all the managerial and administrative jobs. Thus, in order to help him in smooth functioning of the department, a separate staff is appointed who is known as sectional clerk. Sectional Clerk is called Phantwala in Nepali. Sectional clerk is responsible to perform the official jobs relating to a particular department or section. He/she performs the jobs of particular department under the guidance and direction of concerned departmental head or chief of the branch. Sectional clerk has to present the report to chief of the branch relating to the performance, achievements and problems of the department. Sectional clerk is the office assistant who is appointed to perform the jobs of particular section under the direction of sectional head or chief of the branch. Functions and duties of office assistant Generally, the office assistant is appointed to discharge the duties of performing the routine jobs. He/She carries out a number of jobs as per the direction and guidance of the office chief and sectional head. The major functions and duties of the office assistant are explained below: 28 Office Management and Accountancy

a. Planning the daily jobs Memory Tips The important function of office assistant is to  Planning the daily jobs make the plan or schedule of the daily jobs of  Drafting and typing the letters office. Some jobs may be more important and  Handling telephone calls thus priority should be given for completion  Handling mails of such jobs. A properly designed schedule or  Note taking and elaborating plan helps him to perform the jobs promptly,  Filing official documents effectively and efficiently. He/She can take the  Recording financial activities suggestion and guidance from the upper level  Dealing visitors officers for planning the schedule, if needed.  Arranging for the chief’s visit  Using office machine and equipments b. Drafting and typing the letters Every office should prepare and send a number of letters to other offices frequently. The act of preparing the letter for different objectives is called drafting the letter. It is the routine job of the office assistant. The office assistant should draft and type the different types of letter and other documents in effective way. A well drafted letter should be typed on computer in required language considering its structure and qualities. A letter should be attractive and purposeful so that others can be impressed easily. c. Handling telephone calls A telephone is a widely used means of communication. Handling of telephone call means to make telephone calls to outsiders and to receive the calls made from outsiders. The office assistant should handle both types of call properly. He/She should handle the incoming calls in a polite and courteous manner and give response to the caller. He/She should have the proper office etiquette for efficient handling of telephone calls. d. Handling mails The office assistant should receive and send a large number of letters and documents daily. It is the regular function of the office assistant. Handling mails is the act of receiving and dispatching the letters and other written documents keeping a proper record in the entry and dispatch book. Thus, the office assistant should handle the incoming and outgoing mails systematically. e. Note taking and elaborating Sometimes, the office chief and the chief of the branch may give oral instruction to the office assistant. He/She should note down such instructions using short hand script. The key points or notes taken on particular matter should be elaborated in a meaningful and easily understandable form. For this job, the office assistant should have the proper knowledge of spelling and punctuation with good command over language. Office Personnel 29

f. Filing official documents Filing is the act of keeping official documents in a systematic way for future reference. After the collection of letters and other written documents, they should be preserved using proper system and methods. Thus, filing is also one of the important functions of the office assistant. g. Recording financial activities Financial activities are the transactions related to the financial matter of an office. Every office makes daily expenditures on different heads and receives income through different sources. The office assistant should keep the proper record of such financial activities in a systematic manner. In order to perform this job effectively, he should have the knowledge of accounting principles and financial rules and provisions. h. Dealing visitors The different individuals may visit the office for different purposes. Some of them visit to get information about products and services and others may visit to meet any staff. All types of visitors should be handled or dealt in a polite manner. It includes receiving, welcoming and enquiring the visitors and fulfilling their desire. The office assistant should pay more attention towards them and perform their functions efficiently. If they need to wait for a long time, they should be offered some drinking items. The office assistant should also provide them newspapers or magazines to kill their boredom. i. Arranging for the chief’s visit The office chief is a responsible person of an office. He/She has to prepare plan and policies. He/She has to take various financial and administrative decisions and take part in different programs. He/She may have to visit different places in and outside the country for official purpose. The office chief may have to attend meeting, seminar and other official program conducted by different organizations. He/She has to take necessary documents and files while going on such visits. Thus, the office assistant should assist the chief in arrangement of necessary things like ticket, passport, visa, diary etc that makes the chief’s visit fruitful. j. Using office machine and equipments In order to perform the official jobs efficiently, nowadays a modern office arranges various office machines and equipments. Such machines and equipments help to make the job easier, faster and accurate. Thus, it is the duty of the office assistant to use 30 Office Management and Accountancy

modern machine and equipments like photocopy machine, fax machine, computer, calculating machine, printer etc. Qualifications of office assistant Qualification refers to the ability of a person or employee to perform the assigned job in effective and efficient manner. Every person requires certain qualifications for better performance of their jobs. The office assistant being the junior level staff should have required qualifications. Thus, the various qualifications needed for office assistant are explained below: a. Minimum academic qualification Academic qualification refers to the formal M Teducational degree required to hold the post. It is awarded by school, college or university emory ips on completion of the certain level. Every person requires the minimum educational  Minimum academic qualification degree to apply for the designated post.  Knowledge of financial rules and According to the nature of job, office assistant regulations  Knowledge of foreign language  Knowledge of accounting  Knowledge of administration and management requires minimum SLC to Bachelor degree. In  Training government offices of Nepal, Nayab Subba  Experience requires the minimum academic qualification of intermediate or 10 + 2 or SLC degree. In non-government offices, the higher educational degree may be required to hold the post of office assistant as per the nature of job. b. Knowledge of financial rules and regulations In order to keep the systematic recording of the financial transactions, office assistant should have proper knowledge of financial rules and regulations. Every office assistant should study the prevalent laws and rules of the country so that he can discharge the duties as per the legal rules and provision. Besides this, he must have the knowledge of administrative procedures, business law and other financial act and regulations. It helps to carry out the jobs by maintaining legal and financial discipline. c. Knowledge of foreign language The office assistant may have to deal with number of foreign visitors. In order to communicate with them about different matters, the office assistant should have the sound knowledge of foreign language. The office assistant should have the knowledge of different languages such as English, Japanese, Korean, Spanish, Italian etc. Nowadays, the knowledge of English language has become common and a must as it is spoken all over the world. Only the office assistant having knowledge of foreign language can handle the correspondence and telephone Office Personnel 31

calls easily. As a result, dealing with foreign visitors and telephone callers becomes easier. Thus, the office assistant should be qualified in foreign language to deal with outsiders conveniently. d. Knowledge of accounting The office assistant is not only to assist the upper level staff, but also to perform the accounting works of an office. Every office performs a large number of financial transactions and the systematic recording of such transactions is needed. Thus, the office assistant should have the knowledge of accounting. It teaches various accounting principles for disclosing the true financial position of an office. Thus, nowadays, most of the offices require the office assistant having sound knowledge of accounting. e. Knowledge of administration and management The office assistant also has to play the role of administrator and manager. He/ She should have the knowledge of administration and management. In order to make the daily plan of official activities and to motivate others, knowledge of management is required. He/She can manage all the things adequately, if he has the knowledge of management. The management includes planning, organizing, directing, controlling, coordinating etc. f. Training Training is the act of giving prior knowledge to a person on a particular job or subject. The office assistant should have taken training in the related field to handle the jobs confidently. It helps to build up the knowledge and gain confidence in performing the assigned job. Nowadays, a number of institutions provide training on different courses like computer, language, correspondence, accounting, office management and secretarial practice etc. Thus, the office assistant needs to be trained in the required field in order to be a successful one. g. Experience Experience is the act of gaining additional knowledge, skill and ability in related jobs. It may be gained through direct observation and by doing the related jobs for a long period. Though the experience is not compulsory everywhere, it is an additional qualification for the candidate. An experienced person can discharge the duties properly with greater responsibility. It helps to face difficult situation by using various alternatives and teaches to be patient in critical situation. Nowadays, most of the offices require experienced candidate in different jobs specially on technical matter. 32 Office Management and Accountancy

Qualities or traits of office assistant Office assistant is an important personnel in every office. He/She must have some qualities which is the total sum of internal and external efficiency. In order to perform the assigned job efficiently, office assistant should have the following qualities: a. Good physical appearance Physical appearance refers to the physical M Tsmartness, attractiveness and outlook of a emory ips person. It is the outcome of cleanliness, tidiness  Good physical appearance and activeness. A good physical appearance  Attractive dress  Politeness and courteousness can be gained by taking regular bath, cutting  Good health  Regularity and punctulity hair and nails, brushing teeth and wearing fit  Helpfulness and clean dress. A good physical appearance  Faithfulness makes others impressed. Thus, the office  Learning habit assistant should have attractive personality  Make up which enriches the effectiveness in official job.  Tactfulness b. Attractive dress The office assistant should wear suitable, fitting and clean dress. Attractive dress increases the personality of the office assistant. Dresses should be simple and comfortable. It should be matched to the body and suitable as per the culture and season. Unfit and rough dresses lose the personality of the office assistant. However, attractive dresses do not mean only for expensive items. Cheaper clothes also look good and attractive if they are clean, fit to the body, comfortable to work and matching to the season and culture. In reality, attractive dresses expose the personality of office assistant and help in influencing others. Thus, the office assistant should wear attractive dress. c. Politeness and courteousness Politeness and courteousness is the way of talking and dealing with the visitors and customers in polite and courteous manner. The office assistant should talk to others in sweet, polite and normal language. He/She should behave with others as per their rank and position. It helps to bring positive feeling towards the office. He/She should use respectful language with seniors and sympathetic language with juniors. Thus, in order to motivate the outsiders, the office assistant should have good speech. d. Good health The office assistant should have good health and be physically sound so that He/ She can perform the assigned job successfully. In order to maintain good health, balanced diet, physical exercise, neatness and fresh environment is required. A Office Personnel 33

healthy office assistant can carry out all types of official jobs easily. Thus, the office assistant should maintain his health properly. e. Regularity and punctulity The office assistant should be regular in an office and punctual in his duties. He/ She should not take leave unnecessarily. He/She should reach office on time and serve the customers and visitors heartily. If he remains absent, the official jobs will be badly hampered. If he needs to take urgent leave, it is better to request his co-worker to perform the jobs as required. He should take leave only by taking permission from the authorized person. f. Helpfulness The office assistant should be helpful and cooperative in performing the official activities. She should always be ready to help and cooperate with co-workers seniors, juniors, visitors, customers and others. Only a helpful and cooperative person can get help and cooperation from others in difficult situation. Office assistant should not behave proudly with others. Thus, help and cooperation is also one of the major qualities of the office assistant. g. Faithfulness The office assistant should be faithful towards officer, seniors and customers. He/She must be honest, sincere, loyal, result oriented and confidential towards the official jobs. She should deliver only the factual and reliable message and information to the concerned persons. Furthermore, he/she should maintain secrecy for confidential matters. He/She must not disclose the official secrets even to the family members and friends. Therefore, the office assistant should be more faithful to earn the quality of confidentiality. h. Learning habit The office assistant should have a deep interest in learning new things that may take place in his life. He/She should always be more interested to update his knowledge about ever changing economic, social, cultural and political environment. Thus, He/She can face even the challenging matters. The office assistant should learn new things relating to technology, legal rules, financial act and other office procedures. So that she can adjust himself with the changing environment. The habit of learning also helps to build up skill and efficiency related to the official job. i. Make up Make up is one of the important qualities of office assistant specially for the ladies. It is the external decoration of the body done with the help of different cosmetics such as lipstick, cream, tika, face powder and other jewelleries. The 34 Office Management and Accountancy

proper make up is very important for office assistant that adds the beauty and makes the appearance pleasing and impressive. Thus, the office assistant should use light make up because it’s over use spoils the beauty and makes ugly. j. Tactfulness Tactfulness is an art of solving critical problems using skill, ideas or extra mental power. In order to deal with the people of different natures, office assistant should have this quality. He/She should act as per the need and demand of the time. Only the tactful office assistant can face the new environment, problems and people wisely. Thus, the office assistant should be very tactful in utilizing his knowledge, experience and ideas to achieve success in official function. Key Terms Academic qualification – formal educational degree awarded by the educational Accounting institutions like school, college or university. – act of recording classifying, summarising and presenting the financial transactions and communicating the results. Accounting principles – principles to be followed for recording, posting and interpreting the accounting records. Administrative jobs – jobs of an office related to administrative matters like planning, policy making, directing etc. Assistant – lower level staff who performs the job of regular nature. Drafting – act of preparing the record or document roughly. Experience – further knowledge on related job resulted from the practical field. Faithfulness – sincere, loyal and result oriented towards the official jobs and other employees. Filing – act of preserving the official records and documents for future reference. Financial activities – activities relating to financial or monetary matter. Human resource management – overall process of determining the necessity of employees, selecting, managing training providing facilities and creating environment for their career development. Office Personnel 35

Mail – letter or document containing valuable information. Office personnel – all the staffs engaged in different jobs of an office holding Officer different levels and positions. Tactfulness – staff working at higher level position. Technical jobs – art of solving the critical problems using skill, ideas or extra mental power. – jobs of an office related to technical matter like operating plant and machinery, computer etc. A. Very short answer questions 1. Define office personnel in one sentence. 2. State the types of office personnel. 3. What is meant by Quota (Darbandi) ? 4. Mention any two functions of office chief. 5. Give the meaning of chief of the branch. 6. Mention any two functions of setion officer. 7. State the grades of office assistant. 8. Write the full form of P.A. 9. Who is Receptionist? 10. Who is office assistant? 11. Write the full form of CEO. 12. Who is sectional clerk? 13. Write any two functions of office assistant. 14. State any two qualifications that are required for office assistant. 15. Mention any two qualities which are needed to be a successful office assistant. B. Short answer questions 1. Who are office personnel? Explain their types. 2. Who is office chief? State the major functions of office chief in an office. 3. Introduce section officer and state his/her functions in an office. 4. Define office assistant and explain the grades of office assistant in brief. 5. Describe the major qualifications that are required for office assistant. C. Long answer questions 1. Introduce office personnel and explain its types. 2. Who is office assistant? Describe the essential qualities of an office assistant. 3. Describe the major functions and duties of office assistant in brief.  36 Office Management and Accountancy

3 Chapter OFFICE RESOURCES Learning Objectives After studying this chapter, the readers will be able to :  write the meaning of office resources,  describe the necessity of office resources,  mention and explain the types of office resources and explain them. Introduction All types of organizations have to perform a number of administrative and technical jobs to achieve the targeted goal. They need different resources like manpower, money, materials, means of communication, means of transportation etc to perform the official jobs. All those resources are known as office resources. It may be human resource, financial resource and physical resource. Office resources play a crucial role in a day to day functioning of office. Human resources ensures the mobilization of other resources. Similarly, means of communication facilitates to exchange news, views and experiences between two parties. Means of transportation helps to move people and carry the physical things from one place to another. Materials and supplies like machinery, furniture, tools and equipment, stationeries etc facilitate for day to day functioning. Thus, all these resources help to produce goods and services and distribute them in the market to satisfy the customers. The overall effectiveness of organizational efforts depends on the availability and utilization of the resources. Thus, every modern office should manage the office resources at optimum quantity to sustain in the competitive environment. Office Resources 37

Concept and definition The office requires the support of various resources to perform a number of jobs and to achieve the targeted goal. Such support may be related to manpower, finance or other physical resources. Thus, an office should arrange and utilize the various resources for smooth functioning of an office which are known as office resources. It includes human resources (manpower), physical resources (materials and supplies and means of communication) and financial resources (source of income or money). An effective arrangement and mobilization of all these resources ensure the smooth and efficient functioning of official jobs. These are the means which support to carry out the various official activities. The efficiency and success of any office largely depends upon the employment and utilization of such resources. The absence of any of these resources greatly affect the operation of an office. Manpower, money, materials and equipment, means of communication and means of transportation are the examples of office resources. The following is the important definition of office resources: “Office resources refer to all those means including manpower which support in the operation of office procedures.” S.P. Arora The office resources are the human, physical and financial resources of office which are needed for performing various technical and administrative functions to achieve the targeted goal. Short Notes to Remember (SNR 3.1)  Office resources can be mentioned as five M's i.e. man, machine, money, means of transportation and means of communication. Necessity of office resources M emory Tips Office resources are the important means for  Smooth functioning of office performing administrative and technical jobs in  Accurate and efficient performance of an office. These resources are as important to the organization as blood and flesh to the human body. jobs Without office resources, smooth functioning of an  Increasing the efficiency of staffs office and attainment of organizational goal is not possible. The necessity of office resources can be Avoiding delay in official jobs studied under the following points:  Saving the valuable time and cost  Earning goodwill and prestige a. Smooth functioning of office Office resources are important for regular and smooth functioning of office. The various resources like manpower, material and supplies, finance, means of 38 Office Management and Accountancy

communication and transportation help to get the jobs done in specified time. All types of office resources are equally important for maintaining proper balance in official jobs. The absence of any of these resources may cause disturbance in official jobs. b. Accurate and efficient performance of jobs In order to perform the jobs more accurately and efficiently, office resources are needed. Any job done without proper use of office resources may be ineffective and inaccurate. The optimum management and utilization of office resources reduces the chances of errors. It also increases the productivity of an office. c. Increasing the efficiency of staffs An efficient mobilization of office resources makes the job comfortable and effective. It also reduces fatigue and monotony. The use of machinery, furniture, computer and other resources helps to do the jobs efficiently. With the help of office resources, the staffs learn how to increase the quality and reduce the cost of goods or services. Thus, the office resources are more important to increase efficiency of staffs. d. Avoiding delay in official jobs In absence of any of the office resources, official jobs cannot be completed in time. A well equipped office with sufficient office resources helps to avoid delay in official jobs. It results into better performance. e. Saving the valuable time and cost The proper arrangement and efficient utilization of office resources helps to save the cost and time. Efficient manpower and other modern equipments assist to produce the qualitative goods and service at a minimum cost. It also maintains the quality and standard to minimize the cost of production and increase profit to the firm. It ensures the smooth flow of work in office. Thus, it saves cost and the valuable time of staffs in an office. f. Earning goodwill and prestige The adequate provision of office resources and their proper utilization helps to satisfy the employees, community and concerned parties. On the other hand, office becomes attractive with the help of such office resources. As a result, it helps to earn prestige and goodwill of an organization. Types of office resources Different offices manage and use different types of office resources. Some of the common types of office resources used in office are described below : Office Resources 39

Figure 3.1 Types of office resources Office resources Manpower Finance Communication Transportation Materials and supplies Manpower Manpower is also known as human resource. It denotes to all the employees working in an office at different levels and ranks. They perform the varieties of jobs as per their rank, qualification and skill. Among various office resources, manpower is more important because the arrangement and utilization of other resources depends on the efficient manpower of an office. Manpower refers to the employees engaged in an office at different levels and positions to perform the various technical and administrative jobs as per the organizational goal. Types of manpower The manpower engaged in an office may be classified into following two types: Figure: 3.2 Types of manpower Manpower Administrative manpower Technical manpower Administrative manpower The staffs engaged in an office for performing day to day managerial and administrative jobs are known as administrative manpower. Administrative manpower performs the paper works related to planning, policy making, controlling, decision making etc. Such manpower holds the highest, middle and lower level positions in an office. Managers, directors, coordinators, officers, office assistants etc. are administrative manpower. 40 Office Management and Accountancy

Technical manpower The staffs engaged in various technical jobs of an office using the technical knowledge, experience and skills are called technical manpower. They require special knowledge for performing the technical jobs. Doctors, engineers, teachers, electricians, plumbers, carpenters, masons etc. are the technical manpower. Technical manpower can be classified as skilled, semi-skilled and unskilled manpower. Manpower development Manpower plays an important role for smooth functioning of an office. Thus, every office manage efficient and capable employees to compete with other organizations. In the changing environment of the organization, all the manpower of an office must have skill and knowledge of technological changes. In order to face with the organizational changes, the existing human resources should be developed which is known as manpower development. Manpower development refers to the act of updating the existing manpower with the help of training, seminar and workshop for their better performance. It is associated with the process of providing training to the staffs, offering better financial incentives and other facilities and applying other motivational factors. Manpower development also assists in the career development of an employee. It also helps the staffs to analyze the changing environment, grab the business opportunities and face the new challenges that may arise in the future. It can also be done by providing opportunity to the staffs for further study in different subjects and making proper evaluation of the jobs of employees. In conclusion, manpower development is the act of refreshing the present manpower with the help of various motivational factors in order to make them able to face with the changing environment. The motivational factors include timely payment of wage and salary, provision of allowance, medical facility, bonus, provision of leave, promotion, reward, career opportunity of development, good working environment, conducting training, seminar and workshop etc. In government offices, the recruitment, selection, appointment and placement of employees is done by a constitutional body i.e. Public Service Commission and in private offices, this job is done according to their own rules and provisions. Manpower development is the act of updating the existing employees for their better job performance by increasing knowledge, skill and efficiency with the help of various motivational factors. Finance/Source of income Every office needs money for smooth functioning. It requires to perform the various administrative and developmental works. Whether they are government, social Office Resources 41

or business organizations, all of them need money or finance to perform the official activities efficiently. Finance is needed to pay salary to staffs, purchase office materials and conduct various trainings and programs. Thus, the regular source of income required for smooth functioning of an office is called finance. Finance is the surviving factor of every organization. Without finance, the office cannot function in a long run. Finance or source of income is needed for all types of offices to carry out various administrative and developmental functions. Different offices manage their financial resources through different sources. The government offices collect finance through income tax, value added tax, donation, foreign aid, loan etc. The main source of income for business organizations is the capital contributed by owners or partners, amount received by selling goods or services etc. Service motive offices may arrange financial resources through donation, subscription, legacy, membership fees, entrance fees etc. Finance is the regular source of income needed to perform the various regular and developmental functions of an office as per the pre-determined organizational goal. Short Notes to Remember (SNR 3.2)  The level of income determines the survival, growth, expansion, competitiveness and goodwill of an office.  The major sources of income of government offices are tax, foreign aid, grants, internal and external loan etc.  Every year, the government prepares the budget which is the estimation of revenue and expenditure for the forthcoming year.  The source of income of a private business office is the capital invested by owner and sale of goods or service to the customers. Communication The word ‘communication’ is derived from the Latin word ‘communis’ which means to tell or to inform or to express anything. It is the way of expressing news, views, ideas or experiences between or among the people. It may take place inside or outside the organization. Communication may be performed in oral, written or symbolic form using different means. Thus, communication involves a systematic and regular process of expressing, listening, understanding and giving feedback of any matter or issue. The process of 42 Office Management and Accountancy

communication includes sender, receiver, message, medium, means and feedback. In every office, communication is needed to transmit the message about plans, policies, rules, regulations, decisions and achievement of the organization. It helps to provide information to the different parties concerned with the office. Communication is the process of exchanging news, views, ideas or experiences between two parties through oral, written or symbolic means. Importance of communication Communication is an essential means of office resources. An effective communication helps to coordinate among different individuals and organizations. Its importance are mentioned below:  It helps to share ideas, facts, suggestions, opinions or experiences between two parties.  It helps to develop a good relationship between management and employees.  It facilitates to co-ordinate with government, shareholders, customers, suppliers and employees.  It helps to supply the required information to general people and collect their ideas and views.  It helps to formulate and implement the plan and policies of an organization.  It helps to inform the employees about the plan, policies and decisions of an office.  It helps to strengthen the external relationship with various parties.  It helps to settle the disputes and misunderstanding between or among the people in and outside the office. Types of communication Communication may take place in and outside the organization. It means communication may be internal or external. The types of communication can be presented as follows: Figure: 3.3 Types of communication Communication Internal communication External communication Office Resources 43

Internal communication When the communication takes place between the persons or departments within the same organization, it is called internal communication. The process of exchanging news, views, ideas or experiences between the employees of the same department or between the departments of the same organization is the actual meaning of internal communication. It helps to maintain effective coordination between jobs and staffs. It includes notice, letter, order, report, circular etc. External communication When the communication takes place between two organizations of the same country or of two different countries, it is called external communication. In this type of communication, information is passed from one organization to another i.e. inside or outside the country. The communication performed between District Coordintation Committee, Kathmandu and Ministry of Physical infrastructure and Transportation or between two organizations of Nepal and India can be taken as the example of external communication. It helps to establish a good relationship with outsiders and to collect recent information about the particular matter. Short Notes to Remember (SNR 3.3)  Internal communication takes place between the people or departments of the same organization. It helps to maintain the effective coordination between or among the staffs.  External communication takes place between two organizations of the same or different countries. It helps to strenghthen the relationship and collect various information. Means of communication The mechanical devices or instruments used for communication are called means of communication. Different offices use different means of communication according to their necessity, availability and financial position. We can use telephone, radio and television, loud speaker, dictaphone, etc as oral means and letter, e-mail, fax, telegram and internet as written means. Similarly, we can use horn, signal, bell, light, colour etc as symbolic means of communication. Some of the modern means of communication are explained below : Figure: 3.4 Means of communication Communication Telephone Fax E-mail Internet 44 Office Management and Accountancy

Telephone Telephone is a popular, common and widely used oral means of communication. It is a mechanical device for passing information from one person or place to another with or without wire connection system. Telephone is the fastest and most effective means of communication used by different individuals, business organizations and government offices. Mobile phone is the latest and advanced form of telephone used without wire. In Nepal, prepaid, postpaid and wave phone services have been provided by different government and private companies. Nowadays, mobile phone includes various facilities like photography, e-mail, internet, voice mail recorder etc. Fax Fax is the short form of ‘Facsimile’. It is an electronic device used to send the written or printed matters, pictures, drawings or photographs through a networking system of a computer and fax machine. Under this means, both the sender and receiver should have installed the same types of machine having connection with a telephone line. In order to send the required information through fax, the sender should insert the printed or written matters in fax machine and should dial the fax number of the receiver. Then, the fax machine reads the data or information and sends it to another fax machine whereby a copy of the same matter will be printed. It is more useful if the receiver needs to get the same message as sent by the sender. It has been popular in the present day world due to its promptness and affordable cost. Nowadays, a computer and internet can be used instead of fax machine to send the information from one place to another which is called e-fax. E-mail (Electronic mail) Electronic mail is the modern technology through which written messages are received and sent through an electronic device. It is a modern and fastest as well as popular means of written communication. In order to exchange a message through e-mail, a computer address is required which is called e-mail address. An e-mail address may be like [email protected]. Under this means, the person who wants to send the message through e-mail should type the matters in a device and send it to the e-mail address of the receiver. Office Resources 45

Internet The internet is the latest and advanced technological invention in the field of communication. It is called international network of computers which is spread over the world. Under this means, the computers are linked to each other through telephone line and satellite system or microwave channels and cable lines. It has the information centre known as website where varieties of information are collected, stored and used by the people and organizations worldwide. Thus, the website is the location or information centre which produces the information stored in it. The information stored in the internet can be made available to those people who have a website address of a particular organization. The person staying in any corner of the world can get the information with the help of this website address. Nowadays, with the help of it, we can also order the goods from any corner of the world using a credit card. It can be used by any person in the world using the address of the organization like www.moecdc.gov.np for Curriculum Development Centre, Ministry of Education, Nepal. Transportation Transportation is another important types of office resources. It is the process of carrying people or goods from one place to another using any means. The process of moving people from one place to another is called passenger service and carrying goods in different geographical places is called transport service. Means of transportation help to visit the employees in different places in and outside the country. On the other hand, it also helps to transfer the goods from production place to consumption place. All types of office need transportation to perform the jobs quickly and to visit different places conveniently. The selection of means of transportation depends on the nature of job, geographical condition, availability of means and financial position of an organization. Transportation is the means of carrying people and physical goods from one place to another in and outside the country through different means. Means of transportation Different means of transportation are used by different offices. They are explained below: 46 Office Management and Accountancy

Figure: 3.5 Means of transportation Transportation Land transportation Water transportation Air transportation Land transportation The act of transferring people or carrying goods from one geographical place to another using land or roadways is called land or road transportation. It is the most common and widely used types of transportation because of its cheapness. Both roadway and railway can be included under this type. Some of the means of road transportation are men, horses, bullock carts, bicycles, cars, buses, trucks, trains, trolley, rails, tractors, jeeps etc. Water transportation The act of carrying people or goods from one place to another in and outside the country through waterways like river, lake, ocean etc. is called water transportation. Nepal is a landlocked country and thus it has very limited facility of water transportation. It is very popular in foreign countries. Boats, ships, ferries, motorboats etc. are the examples of water transportation. Air transportation The act of moving people and carrying physical goods from one place to another through airways is known as air transportation. Office Resources 47

It is the advanced and fastest but most expensive type of transportation. It is suitable in those areas where there is no availability of other means of transportation due to complex geographical condition. Air transportation facilitates tour, travel and carriage of goods to and from different geographical areas. Aeroplane, helicopter, balloons, etc. are some examples of air transportation. Short Notes to Remember (SNR 3.4)  Different offices use different means of transportation according to the geographical condition and economic status.  Air transportation has been a popular and major type of transportation for different remote areas of Nepal like Humla, Jumla, Dolpa, Manang, Mustang, Solukhumbu etc. for the promotion of tourism industry.  Nowadays in Nepal, a cable car facility is also available in very few places to carry the persons and goods in a short distance. Materials and supplies Materials and supplies refers to all the physical things which are required for performing day to day administrative and technical jobs in an office. Only the presence of manpower is not enough to carry out the daily jobs. In order to make the job easier, comfortable and increase the efficiency of staff, materials and equipments are very important. Such things include stationery materials and other durable office equipments like plant and machinery, furniture and fixture, filing cabinet etc. Thus, all the durable and non durable things which help to perform the official jobs with speed, accuracy and greater efficiency are called office materials and supplies. All the durable and non-durable things which are used by an office for performing day to day administrative and technical jobs are called materials and supplies. Types of materials and supplies Considering the durability of such materials, they are classified into following two types: Figure: 3.6 Types of materials and supplies Materials and supplies Durable materials Non- durable materials 48 Office Management and Accountancy

Durable materials Those materials which can be used for more than a year and help to generate regular income for the organization are called durable materials. Such materials are considered as the fixed assets for the organization. These are employed in an office for long term use not for resale purpose. Furniture, vehicle, computer, plant and machinery are some examples of durable materials. Non-durable materials Those materials which are used by the organization only for short period of time i.e. less than a year are called non durable materials. An office receives the benefits of non durable materials only for one year. Such materials help the organization to maintain its earning capacity. The stationery items like pen, pencil, ink, stamp, stapler, file, register, photocopy paper etc. are the examples of non-durable materials. Key Terms Budget – estimated revenue and expenditure for forthcoming year. Communication – act of exchanging news, ideas, information and opinions Credit card between two parties using any means. – automated teller machine card provided by the bank to the Durable materials Electronic mail borrower of money. – the office materials which can be used for more than a year. Finance – modern technology through which written messages Goodwill aretransmitted through the computer with the help of Internet telephone line. – regular source of income of an office. Manpower – state of having good name, reputation or prestige of an organization towards the public. Manpower development – worldwide communication networking for spreading the message operated through electronic device. Office resources – the office personnel working in office from lowest to highest Promptly position. Reliability – act of updating the knowledge and skill of the manpower to Training face with the ever changing environment. Transportation – resources utilized by an office for efficient functioning. – quickly, immediately. – dependable, that can be trusted. – act of providing job related knowledge. – means of carrying people or goods from one place to another. Office Resources 49

A. Very short answer questions 1. Define office resources in one sentence. 2. State any two types of office resources. 3. Mention any two necessities of office resource. 4. What do you mean by human resources? 5. What is communication? 6. Write the full form of WWW. 7. What is an e-mail? 8. Name any two modern means of communication. 9. What is meant by finance? 10. State any two sources of income for government office. 11. State any two source of income of service motive office. 12. Give any two examples of durable materials and supplies needed for an office. B. Short answer questions 1. What are office resources? Explain in brief about their necessity for an office. 2. Define manpower and explain its types. 3. Describe in brief about manpower development. 4. What is finance? State the sources of finance for different offices. 5. What is meant by communication? Mention its importance. 6. Describe the types of communication with examples. 7. Define communication and explain the modern means of communication in brief. 8. What is transportation? Explain the different means of transportation. 9. What are materials and supplies? Explain its types with examples. C. Long answer questions 1. Define office resources and explain the types of office resources in brief. 2. What is human resource? Explain its types with examples and highlight the development of manpower in government and private sectors. 3. What is communication? Explain the role of communication in modern offices with its types.  50 Office Management and Accountancy