In order to achieve the above mentioned objectives, record keeping must have the following essentials:

1. Simplicity:

Here should be simplicity in record-keeping. Records should be maintained according to the requirements of the organization so as to facilitate comprehension.

2. Accuracy:

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Records should be preserved accurately so as to reduce the chances of errors and frauds.

3. Economy:

The cost of maintaining and providing records is also an important factor which the office manager has to keep in mind.

4. Usefulness:

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Record should be useful for better management of the affairs of the business. Record-keeping should avoid retention of papers not needed.