A routine denotes a series of clerical acts necessary to perform the office work. The planned sequence of operation carried in the business is called routine. The word procedure and routine convey same thing and are used inter changeably. The sequences of operation in a system are termed as routine or procedure. For example, sales system has a number of sequences of operation like procuring order, shipping goods, despatching goods and receiving payments. These steps are termed as routine or producer.

The way of doing a work is called method. The means by which each routine is performed is called methods or mode of performance. According to Neuner and keeling the word, Method denotes “as the manual or mechanical means and devices by which each operation is performed.” The function order processing covers acknowledgment of receipt and checking the credit worthiness of the customers. A particular routine operation is performed in the above manner and these are called methods. The relationship of procedure and method can be judged from the relation what and how. Routine is concerned with “what” and method is concerned with “how”.