An index serves the purpose of a guide for locating files and papers. It is an important aid to filing. It provides a ready reference list of records to locate particular documents from among a number of files. It may also serve as a condensed record of customers, suppliers, etc. with their addresses, telephone numbers, and file references.
An index is an essential aid to the filing system. It guides the office staff in locating documents or information necessary -for managerial use. It ensures ready availability of records, and saves time and effort. An index is to the filing system what the key is to a lock. It enhances the utility and efficiency of the filing system.