The following departments’ works under a modern office:
(a) Sales department — it deals with records and forms pertaining to sale of goods, marketing and advertisement.
(b) Purchase department – This department deals with clerical .operations involved in purchase of goods, stationery and supplies.
(c) Accounts department-This department is meant for maintenance of books of accounts, preparation of bills, vouchers, invoices and preparation of final accounts.
(d) Finance department — this department deals with records relating to receipts and payment of cash.
(c) General office -This deals with activities, which are common to all operating departments. The common services performed by a general office are correspondence section, typing section, mailing section, filing section and secretarial section.