A back office is where work that supports front office work is done. The front office is where the resources of the company are used to interact with customers. On the contrary, the back office is where the company's work is done, but this work is not seen by customers. This portion of a company is made up of personnel who are not client-facing.
Broadly speaking, back office work includes administration, accounting, planning, logistics, inventory planning, supply-chain management, human resources and any other department and division which stay behind the front office. The operations of a back office are not prominent, but they are a major contributor to a business' success of the company. Its functions include record maintenance, accounting, IT services, regulatory compliance and clearances, settlements, clearances and other support services.