By Subject filing is a method in which records are classified according to their subject. Letters and documents are classified and arranged in files and folders into subject or sub-subject categories. In this filing system, subject must be arranged alphabetically. It is widely used in those cases where subject is more important than the name of the person or organization. All documents relating to same subject are filed together in one file.
Advantages
- It is easy to understand and use
- It is flexible
- It is convenient and easy to locate
Disadvantages
- Initial setup is time-consuming
- It is not good for filing miscellaneous paperwork
- It is difficult to locate when subject matter is not properly understood
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