The arranging and storing of records in a systematic manner is called filing. Record keeping in an office denotes maintenance of books of accounts, maintenance of statistical books and filing and indexing of documents. Thus, the concept record keeping has a broad coverage and include more than filing, which is primarily concerned on keeping of records for future reference. Filing is regarded as a form of record keeping. Modern record keeping concept denotes filing centrally, indexing, record retention and follow-up action.