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Class 9 Accounts

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0% found this document useful (0 votes)
103 views

Class 9 Accounts

Uploaded by

kamal Kharel
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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Chapetr.

1 OFFICE AND EMPLOYEE


Definition of Office
An office is a central place in an organization including clerical task like collection, classification,
recording and analyzing information as well as executive functions such as planning, policy formation
and decision making.
Traditional Concept of Office
The traditional view sees an office as a physical place where clerical tasks (like recording and filing) and
managerial tasks (like planning and organizing) happen.
Modern Concept of Office
The modern view focuses on the work being done, not the physical place. An office can be anywhere,
physical or virtual, where organizational tasks are completed. It emphasizes the functions performed
rather than the location.
Q. What are the Functions of office? Explain.
An office performs key activities that are essential for the efficient functioning of an organization. These
activities can be divided into primary functions and administrative management functions.

Primary Functions
1. Collecting Information: Gathering data from internal sources (e.g., different units and departments)
and external sources (e.g., external agencies, competitors, customers). Information is collected through
reports, correspondence, and electronic means.
2. Recording Information: Documenting collected information for future reference. This involves using
inward books for incoming information and outward books for outgoing information.
3. Analyzing Information: Processing and studying the recorded information to make it usable for
decision-making.
4. Storing Information: Preserving recorded information in a safe and organized manner for future use.
5. Distributing Information: Sharing relevant information with internal stakeholders (e.g., management,
departments) and external stakeholders (e.g., shareholders, creditors, tax authorities) to aid in planning
and decision-making.
Administrative Management Functions
1. Managerial Functions: Planning, organizing, leading, and controlling office activities to achieve
organizational goals.
2. Human Resource Functions: Managing recruitment, training, performance evaluation, and
maintaining a positive work environment.
3. Purchase and Control Functions: Procuring supplies and equipment, managing inventory, and
controlling costs.
4. Public Relations: Handling communication and relationships with the public, clients, and other
stakeholders.
5. Safeguarding Properties: Ensuring the security and maintenance of the organization’s assets,
including documents and equipment.
6. Forms Design and Control: Creating and managing organizational forms to ensure efficiency and
effectiveness. ……….These functions ensure that an office operates smoothly and
efficiently, facilitating the organization’s overall success. Sure, here are the simplified points:
IMPORTANCE OF OFFICE
a. Information Hub: The office is where we keep all our important information organized and
accessible.
b. Presence: It proves that the organization exists, whether physically or virtually.
c. Communication Center: It’s where we talk to each other within the organization and with people
outside.
d. Planning and Policy Hub: Here, we create and share our plans and policies to keep everyone on the
same page.
e. Coordination: It helps us work together smoothly by coordinating efforts between different teams
and departments.
f. Managerial Base: The office is where managers do their important tasks like planning, organizing,
leading, and controlling.
FORMATION OF OFFICE
The offices can be formed in different ways based on objectives and duration of the organization. On the
basis of existence an office may be permanent or temporary offices.
Permanent
A permanent office, also called a long-term office, is where businesses work for a long time. Its main job
is to keep making and selling things or offering services without having a specific deadline. These offices
are big and have a lot of money, resources, and work going on. They are used by government offices, big
companies, hospitals, and schools.
Temporary office
A temporary office, also known as a short-term office, is made to finish specific jobs quickly. It’s not
meant to last long. These offices don’t have a lot of resources and don’t handle a lot of work.
There are two types of temporary offices:
1. Office for a particular task: These offices are set up to finish one job, like building a road or a bridge.
After completion of the task temporary offices are automatically closed.
2. Office for a specific period: These offices are only around for a short time, like for organizing
workshops or investigations.
Q. Types of office
There are several types of office depending on the ownership structure and objective of the organization.
Government office:
Government offices, established by the government, aim to serve the public by providing essential
services and managing various social and economic activities. These offices play a crucial role in
governing the country and ensuring the welfare of its citizens.
The main features of government offices are as follows
• Owned and managed by the government.
• Provide public services.
• Handle social and economic activities.

Business offices;
Business office , owned by companies, are primarily focused on generating profit through the production
and distribution of goods or services. These offices contribute to economic growth by creating products
and meeting consumer demand.
Features:
• Owned by private individuals, companies and shareholders.
• Operate for profit-making purposes.
• Produce and sell goods or services.
Service motive offices
Service motive offices are dedicated to providing social services without the aim of making a profit. They
prioritize serving the community and addressing various social issues.
Features:
• Focus on providing social services.
• Not driven by profit-making objectives.
• Funded by member subscription and donations.
Q, Office management
Office management means running the office well to reach the organization’s goals. It’s about using office
resources wisely and making sure everything works smoothly. This includes arranging the office, getting
what we need, giving people tasks, setting up ways to talk, and making sure everything stays organized.
Good office management makes both customers and employees happy and helps the organization do well.
Importance of office management.
• Office management ensures work flows smoothly.
• It helps to use resources well.
• Good office management keeps different parts of the organization working together.
• It makes customers and employees happy.
• Office management makes organizational activities efficient and effective.
Introduction to Office Employees:
Employees are the people who work in an organization to achieve its goals. They come in different levels,
from top-level executives who make plans and policies, to middle and lower-level employees who carry
out these plans. The success of the organization depends on the joint efforts of these employees. Different
types of employees are hired based on the organization’s nature and size, with positions ranging from
office chiefs to office assistants in government offices, armed forces, and business organizations.
Office Chief
Office chief, also known as the chief executive officer (CEO) or head of the organization, holds the
highest position in the organizational hierarchy. They are responsible for overseeing the overall operations
and strategic direction of the organization. The office chief plays a crucial role in setting goals, making
important decisions, and ensuring that the organization achieves its objectives efficiently and effectively.
Functions -book page no.15
Sectional chief
Sectional chiefs oversee specific departments or sections within an organization, such as production or
finance. They are responsible for preparing plans, policies, and decisions related to their areas. They work
towards achieving departmental objectives in line with organizational goals, maintaining coordination
with the office chief and following their guidance.
Functions
• Sets goals for their department that match the organization’s goals.
• Makes sure plans are carried out, tasks are assigned, and everything runs smoothly.
• Arranges training for department staff to improve their skills.
• Gives updates on how the department is doing to the office chief.
Office assistant
Office assistants are staff members responsible for clerical tasks and support the sectional chief and office
chief. Their duties include handling phone calls, greeting visitors, managing files, updating paperwork,
and organizing the office. They also assist with travel arrangements, event coordination, and maintaining
office supplies. In government offices in Nepal, they work as Nayab Subba or Kharidar, and in
businesses, they may work as accounting assistants, clerks, receptionists, or marketing representatives.

Chapter 4- Correspondence
Correspondence ; Correspondence refers to the process of exchanging written communications. This
can include letters, emails, memos, and other forms of written communication between individuals or
organizations. In an office setting, correspondence is crucial for maintaining records, conveying
information, making requests, and handling various administrative tasks. It ensures clear and documented
communication within and outside the organization.
Objectives of Correspondence:
1. To Keep Permanent Records: Preserves written records systematically for future
reference.
2. To Act as a Source of Evidence: Provides written proof for contracts and agreements,
useful in disputes.
3. To Provide Good Impression: Enhances professional image through clear and
systematic presentation.
4. To Provide Valuable Information: Communicates important information to
stakeholders in a timely manner.
Importance of Correspondence:

1. Economical and Convenient: Correspondence is a cost-effective and easy method of


communication compared to oral means like telephone. It is suitable for all kinds of
organizations.
2. Future Reference: Written correspondence can be preserved for future reference. Documents
stored systematically enable easy retrieval when needed.
3. Source of Proof: As a written record, correspondence serves as evidence for contracts,
agreements, and other events. It helps settle disputes by providing documented proof.
4. Common Means of Communication: Correspondence is widely used to communicate and
maintain official relations with stakeholders, including government authorities, institutions, and
businesses.
5. Represents the Firm: Correspondence represents the organization, providing detailed
information to the recipient. It acts as a “silent messenger,” creating a positive impression.
6. Creation of Good Impression: Well-presented correspondence allows for clear and systematic
communication, making a favorable impression on the reader.
7. Fixes Responsibility: Correspondence formalizes agreements and responsibilities between the
writer and receiver, ensuring both parties adhere to the terms and conditions.

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