The primary objective of office is to provide efficient clerical services at minimum cost of operation. It also facilitates in the functioning of all operative departments. In big business, houses there are a number of departments and sections. To have better co-ordination among functional departments a central office called general office is formed. The following departments work under an average size of organisation:

General Office:

The general office co-ordinates the functional departments by performing certain common functions which are common to all the functional departments. It acts as a reserve force, which assist the activities of other departments. It has a number of section to discharge common services. The sections of a general office are ;

(1) Correspondence Section: This section deals with correspondences received from internal or external source. It looks after enquiries and memoranda.


(2) Typing and Duplicating Section: This section does typing and duplication work for all the operative departments.

(3) Mailing Section: This section handles both the incoming and outgoing mails.

(4) Filing Section: This section looks after preservation of records for future reference.

(5) Secretarial Department: This section deals with shares, maintenance of register of members and filing of returns.


Sales Department:

Sales department is in the charge of sales of the organisation. It is headed by a sales manager. The functions of a sales department are ;

(a) Receipt of order and communication the same order to production department.

(b) Makes necessary arrangement for packing of goods sold


(c) Attend customer’s complaints and maintain forms and records relating to sale of goods, marketing and advertisement.

(d) Make necessary arrangement for training to new salesmen.

Cash Department:

Cash department is responsible to maintain records relating to cash. The opening of cash department as a separate department becomes necessary when cash transactions are target. This department is headed by cashier and discharge the following functions :


(a) Recording of all receipts and payment of cash.

(b) Payment for petty expenses and maintenance of records like cash book, and petty cash book.

(c) Maintain bank account and prepare cash flow statement.

Purchase Department:


This department deals with clerical work in connection with the purchase of goods. The entire purchasing function of the enterprise are done through purchase department. The functions performed by the purchase department are :

(a) Receive purchase requisition and invite quotations.

(b) Scrutinise quotations and place order for supply of goods.

(c) It maintains all records in connection with purchase and certifies the bills of payment.


Accounts Department:

Accounts department deals with the maintenance of books of accounts and preparation of final accounts. This department is headed by accounts officer or finance manager and discharge the following functions :

(a) It prepares wage sheet, calculate commission and expenses.

(b) It maintains records of investment, creditors and debtors.

(c) It maintains cost accounting records.

(d) It prepares final accounts.

Personnel Department:

This department is responsible for recruitment, selection and training of personnel. This department is headed by personnel officer or personnel manager. The functions performed by this department are :

(a) Selection of personnel.

(b) Make necessary arrangement for training programme of new and old employees.

(c) Advise on promotion and remuneration,

(d) Maintains personal records of all employees. Export Department

This department facilitates export business and is headed by export manager. The functions performed by export department are:

(a) Maintain list of importers of goods and obtaining necessary export orders.

(b) Obtain necessary information from the government and comply with other formalities.

(c) Maintain different accounts of export trade. Transport Department

This department is meant to look after the transport system and is headed by a transport manager. The functions of this department are:

(a) Preparation of transport programme, route chart and destination point.

(b) Maintain detail record of vehicles in relation to maintenance, payment of taxes and dues.