Office Procedure

Introduction:

Every business organizations have their own business goal. To achieve their business goal, they have to perform different works. These works/activities should be performed by following certain rules and regulations which is known as office procedures. Office procedures are the specific techniques and ways to carry out the official activities properly for making decision. A decision maker needs information, facts, data and statistics for making important decisions about different matters in special condition. It is the formal process of making decisions necessary for performing office jobs. There are number of components of office procedures as tippani, report, resolution etc.

Meaning of Office Procedure

An office is a place where different organizational activities are performed to achieve the stated objectives. These activities should be performed by following certain rules and regulations. Procedures are the sequential and logical steps developed to get the jobs done. Hence, office procedures are formal process followed by an organization to collect the necessary information for making efficient and effective decisions.

According to Neuner and Keeling, "A procedure is a planned sequence of operations for handling recurring business transaction uniformly and consistently.

1) What is Tippani?

Ans: Tippani is a written statement of facts, information, related rules and regulations, opinions and suggestions prepared by Lower Level staffs and submitted to the upper level staffs for final decision.
Objectives of tippani:
To inform the concerned person about the problem and situation.
To provide guidelines for making decision in future.
To support in formation of new plans and policies.
To produce as proof whenever required.
To clarify and amend unclear of current laws, rules and regulations.

2) What are the points to be considered while drafting Tippani?

Ans: While drafting Tippani, it must include the related facts, information, rules and regulations in an orderly manner.
Therefore, following points should be considered while drafting Tippani
a) Subjects of Tippani should be mentioned on the top.
b) It should be simple, clear, meaningful and to the point.
c) Necessary supportive documents should be enclosed orderly.
d) It should reflect the opinions, suggestions and recommendations of all the related authorities.
e) It must be duly signed by the tippani writer for its legal validity.

3) Define office procedure. Point out the importance of office procedures.

Ans: Office procedures are the set of rules or policies guiding the operations of an office or business to achieve their business goal.

According to Neuner and Keeling, "A procedure is a planned sequence of operations for handling recurring business transaction uniformly and consistently.
The following are the importance of office procedures:
a) For performance of office related jobs in organized and uniform way.
b) For abiding by the law of appropriate region where the business is functioning.
c) For proper solution to organizational problems by listening and implementing the opinions, ideas and information from even lower level staffs.
d) To complete the official work in time.

4) What do you mean by report? What are its objectives?

Ans: A report is a kind of analytical statement of all the activities done by an office authorized person,
commission, committee or an organization or project during a certain period of time.
According to George R. Terry, "Report is a written statement based on a collection of facts, events and opinions and usually expresses a summarized and interpretative value of this information.
It may deal with past accomplishment present condition or probable future development."
The following are the main objectives of reports:
a) To provides different kinds of information found from study, research, inspections, and investigations to the general public.
b) To stand as basis for making decision.
c) To guide the way of carrying out official activities to staff as it contains suggestions too.
d) To make future plans and policies by providing information.
e) To inform the concerned authority regarding official situation and the progress.

5) What are the types of report?

Ans: Report is the output or conclusion of certain investigations, study or research. Following are the various types of reports:
Annual Report
The report covering the activities, progress and achievements made in a particular year is called Annual Report.
It is prepared by all kinds of organizations to measure their performance over the year.
In companies, annual report comprising of financial documents is presented at general meeting for approval by shareholders.
Government Report
A government is always accountable to general public. So a report is prepared by government to make people aware about its activities, plans, policies, revenues or incomes, expenditures etc. which is called a government report.
Based on this report, people can judge on the efficiency of the government.
Audit Report
A report regarding the preparation and communication of financial information of an organization prepared by the auditor is called audit report.
It checks whether financial transactions are carried out within existing rules and regulations. Auditor General and independent auditor prepares the audit report for government organization and public company respectively.
Academic Report
A report prepared by students or academic institution after completion of the examination or study or research is called academic report.
The content of the report is related to educational or academic activities.
Committee Report
A committee is group of experts formed to achieve a particular objective by carrying out certain activities. The very report prepared by members of committee after
completion of designated job is called committee report. It is submitted to concerned authority for approval and implementation.

6) Mention the points to be considered while drafting a report.

Ans: Report being a significant document for an organization should be prepared by skilled and experienced staffs by following standard procedures.
Following factors should be taken into consideration while drafting a report:
The title of report along with date and subject should be established on top of the report.
The time frame covered by the report should be clear.
The information should be represented in such manner that they are comprehensive and communicative.
Report must incorporate the opinions and suggestions of the report writer.
Finally, report must be duly signed by the preparer to retain its validity.

7) What is resolution? What are its objectives?

Ans: Resolution is a written document which is presented in the meeting by the concerned member for open discussion and take the decision.
The objectives and importance of resolutions are given below;
a) To make effective plans and policies.
b) To help for making effective decision.
c) To collect and solve the problems of organization in democratic way.
d) To give legal formation of the decision and help for handling disputes and misunderstanding.
e) To make necessary rules and regulations.

8) Explain the different types of Resolutions.

Ans: The subject of discussion presented in a meeting is called resolution. As per the Company Act 2063, resolutions have been broadly divided into two categories:
i) Ordinary Resolution:
The subject matter which is presented in the meeting for smooth running of an organization is called ordinary resolution. This is regular type of resolution. When a majority of shareholders
having more than 50% of the total paid up shares forward a proposal in the company meeting, there is an ordinary resolution. The matters generally discussed through this resolution are:
Profit and Loss and Balance Sheet, appointment of directors and their remunerations, declaration of dividends etc.
ii) Special Resolution:
The resolution presented in the board meeting or annual general meeting of a company comprising some special and urgent matters or issues to be discussed is called a special resolution.
When a resolution presented by the majority of shareholders having at least 75% of the company shares, it is called special resolution. issuance of bonus shares, winding up of company,
changing of the company name, capital, etc. are some examples of special resolution.

Difference Between Ordinary Resolution and Special Resolution:

S.No	Ordinary resolution	Special resolution
1	It is a regular types of resolution forwarded for simple cases.	It is an irregular types of resolution forwarded for special cases.
2	Decision of subject matter is taken by simple majority.	Decision is taken by special majority. At least acceptance 75% of shareholders.
3	It is presented in regular meeting.	It is presented in special meeting.
4	The simple matter like discussion of audit report, dividend and bonus declaration appointment of director and auditor etc. comes under ordinary resolution.	The major subject matters like merging, changing name, purpose, address, capital of company, liquidation of company, converting from private to public or public to private comes under special resolution.