344 SECRETARIAL PRACTICE 
Alphabetical 
System. 
The even hundreds are readily remembered, and to them, 
as a convenient guide to inter-departmental correspondence, 
may be added tens, thus: — 
‘A’ Company Secretary’s Department. . 110 
‘A’ Company Accountant’s » .. 120 
‘B’ Company Secretary's ’ ‘oe 210 
‘C’ Company Manager's ’ .. 330 
'D’ Company Legal . 440 
This method of numbering (which is easily variable to meet 
any particular circumstance) has the merit of being compre- 
hensive and not unduly complex, and, used intelligently, 
should afford a ready indication to the files dealing with the 
correspondence upon any subject of the business of any 
company. It may also conveniently comprehend a subject 
relating to more than one company by the combination of the 
prefixes. 
Although the numerical system, with its indispensable 
adjunct, the index of files, works well in practice, the alpha- 
betical system (which by constituting its own index, dispenses 
with the necessity of a separate record) has many adherents. 
It is simple in working, and a card or other index is unneces- 
sary while instead of marking with numbers, which convey 
nothing in themselves, each letter and document can be 
marked with its subject reference. This can be done in the 
majority of cases by underlining one or more words with a 
coloured pencil. 
Correspondence which consists of a single letter and its 
reply can be filed under ‘ Miscellaneous,” ‘A,” ‘B,” ‘C,” etc. If 
further correspondence develops in such cases, the papers can 
be removed from the miscellaneous file, and filed alphabetically. 
At intervals in the filing cabinets, index sheets can, if 
desired, be inserted with suitable captions, e.g.: 
MAA—MAL. 
Mabson, W. A. 
Madison Avenue Office. 
Generally, the alphabetical system of filing seems more 
suitable where correspondence is mainly or entirely with 
individual customers or clients, as would be the case in a 
stockbroker’s office. Where correspondence is more varied, 
and a number of persons or firms may be involved in the 
same subject it will probably be more convenient to use the 
numerical method. It has already been stated that with the 
alphabetical system no index is needed, but it will doubtless 
be found useful, particularly in the case of large undertakings, 
to keep a complete list or inventory of files. 
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