The word mail denotes written communication that passes through messenger service or the post office. Each and every business houses establish a continuous contact with the customers, suppliers, branches, departments and government agencies.

Everyday business establishments receive a great deal of letters from other business houses and also send a large volume of mail to these business houses. Mailing department occupies an important position in the office activity. The mail received from other establishments are termed as inward mails and the mails supplied by the business house to other establishments are called outward mails.

A routine is followed to handle all the inward mail. This routine consists of receiving the mail, opening of the mail, scrutiny of contents, stamping of mail and distribution of mail received. Similarly a routine is followed to handle the outward mail. These steps are preparation of letters, folding of letters, insuring stamps, recording of letters in despatch register and despatch of letters.