Article Writing – CA Foundation, CPT notes, PDF
This article is about Article Writing – BUSINESS CORRESPONDENCE AND REPORTING for CA foundation CPT students. we also provide PDF file at the end.
What we will study in this chapter:
(i) What is an Article? (ii) Essential elements of Article Writing (iii) Detailed Format a) Title b) By- Writer’s Name c) Body – Introduction – Main Idea-Support – Conclusion d) Sample Articles e) Exercises
Past Year Questions and Answers
1994 – Dec  Write articles on the following topics in about 500 words:
Advertisement: Advertising is the art of influencing human action, the awakening of the desire to possess one’s product. It has assumed a major role in modern business. There was a time when whatever was manufactured, was consumed. Later came a stage when goods were manufactured as per the demand. However, now-a-days competition has become so severe among producers that the merits of one over the other have to be focused in the minds of the consuming public. Therefore, advertisement has become very important medium to reach potential consumers.
Advertisement has come to secure a new type of employment for those with innovative ideas. Advertising through leaflets, pamphlets, notices, hand bills etc. are in the written form and are not expensive as compared to audio and visual media like Radio, TV, etc. However, TV and Radio have got wider coverage.
Advertising has become an indispensable tool in the hands of the manufacturers, wholesalers, retailers, and even consumers. It gives an opportunity to all to sell “one’s ideas”. Mass production has been possible due to mass sales, which is a result of modern advertising. Advertising acquaints people with features of the products and acts a an information medium. It increases demand for the product. Advertising ensures consumers better quality of goods. It creates a brand image in the minds of the consumers and thereby establishes goodwill for the product. It reduces distribution expenses and helps the manufacturer to maximise his profits.
Inspite of several benefits of advertising, much criticism has been leveled against advertising as it leads to exaggeration of facts. The real facts are so exaggerated that at times consumers are forced or induced to buy certain products which they really do not need. The exaggeration in advertising involves misrepresentation of facts, undue emphasis, misleading names and brands, testimonials of persons like cinema stars, etc., which infact mislead the customers, etc. According to Sandage, “testimonials, exaggeration, false claims, false comparisons, misleading impressions and confusing labels and names are a part of the modern unethical practices in advertising”. Moreover it may lead to monopoly. It destroys small producers. Advertising is regarded as wasteful in the sense that changes in fashions and styles force the consumers to throw away half-used articles though these could be used for a longer period. It increases the selling price of the product. The advertiser tries to recover the cost of advertising through higher selling price. It causes people to buy things which they really do not need. At times advertisements contain outraging statements, exciting emotions, obscenity, etc.
Advertising helps the producers to push inferior, useless products in the market and indirectly helps to create wide difference in the income and wealth of people. Thereby, creating concentration of wealth in a few hands.
There is probably a great deal of waste in advertising. Advertising is often condemned by social critics, some economists, and government officials, but when examined closely advertising is not counter to the public interest. For this reason laws are required to regulate the manner of commercial advertising and setting certain code of conduct so that genuine interests of the consumers could be protected.
1998 – Dec  Write articles on the following topics in about 500 words:
(iii) Role of women in economic development
Role of women in economic development : Global terminology ‘Entrepreneur’ was first introduced in economics by the French economist Richard Cantillon in early 18,h century. Their existence have come back from very commencement of business itself, when women were confined to house and hearth.
Today, women are also participating willingly in the business world and giving their maximum input in an efficient way to promote business expansion and to get it in the reach of poor women who are unaware and enable many more talented aspirants to avail the benefits thereof. The recommendation of the UNICEF is apt in this regard.
Earlier, women were marginalised in the male dominated world. But today, there are many women organisations, voluntary bodies and trade unions expressed their resentment at this fraud. Women today can’t accept their exploitation. It will prove to be a milestone in bringing women to the centre-stage of Indian social life.
To encourage women entrepreneurs and for their better upliftment many awards have been constituted in order to congratulate, giving regards for their appreciable performance some suspicious awards stimulating to betterment are like “Women of the year”, “Udyog Ratna” in form of national awards generated from the pleasure of Government and other institutions.
Uptil now a concept has been built up, that for the sake of globalisation, urbanisation and industrial world women have to take their initiative outside their homes and the participate competitively in fresh fields of entrepreneurship and make themselves believable by the world.
1999 – Dec  Write articles on the following topics in about 500 words:
(iv) Information technology and modern business.
Information Technology : Information Technology has brought a cultural revolution. Modern world is a world of science and technology. After nuclear technology, it is the largest wonder of modern science. It has revolutionised the very concept of human life. In middle ages, news traveled at the pace of post-horses. Now we have fax-machines which can receive written messages thousands of miles away within seconds. Computers have replaced human minds. They are machines with memories far beyond human minds. The Internet technology has brought a revolution in the field of information and knowledge. Now the concept of library has changed. It has become a multimedia centre.
We are living in a fast changing world. Speed and efficiency are the watch words of today. These days prompt and correct information means quick money. In stock exchanges, the rates of shares change every minute. Lack of information or delay can cause huge losses.
Information technology, Internet and e-commerce have great potential in catering to public needs. Now a computer has become as much a part of man’s life as a telephone or a calculator. In future computers would be small enough to be carried in the pocket. People would be informed about weather conditions. Computers would be used as tiny translating machines. They are being used in hospitals. The tedious task of compiling and checking information will be done entirely by computers only a few computer discs can contain the knowledge and information of all our libraries.
It is a multimedia centre and a place for’learning resources for the literate as well as illiterate. Education is the key to individual achievement and national strength. However, we have to be pragmatic in nature and our approach in terms of electronic access to information in rural areas. Availability, affordability, accessibility, acceptability and sustainability of the service should also be kept in view. Once a common service place is identified, the Information Technology based services can conveniently be cushioned on. It is hoped that the state and central governments will give top priority to this minimum facility, and gainful results can be achieved only if coordination is established among the governments.
2000 – Dec  Write articles on the following topics in about 500 words:
(ii) Black money and Indian economy
Black Money and Indian Economy : Money is a curcent instrument which is a need for everybody and it is a thing that is commonly accepted as a medium of exchange and measure of value and is the great requirement of every economy.
Black money, today is a social evil for our economy as it is spreading and strengthening its position through the means of corrupted people as it provides them the source of fast earning.
While the colour of money is neither blaok nor white it is termed as black due to the revenue or income earned by a person during a particular period not be declared in order to avoid tax. It results in incorrect estimation or calculation of Net National income as these amounts or incomes are not accounted for and causes loss to Government treasury on the taxes due.
It has given opportunities to corrupt people in all over the world.
These non – accounted money from tax avoidance floats in the economy is further utilised in speculative and non – productive activities by distributing in non – priority areas.
The Government has to take some steps in order to eliminate this corrupted money from our Indian society consisted in the mainstream of people’s life also.
Government should make regulations and laws that if any person has been seen doing trade of it, will be punished by eliminating from his existing post and charging him the fine or penalty for indulging in such kind of activities.
They are destroying the future and declining the Indian economy. The schemes formulated should aim at resident and non resident Indians both that are taken into consideration to unearth the presence of Black money and save economy from the harmful consequences. At last, the crux of various amnesty schemes lies in wielding a long stick with the carrot.
2003 – Dec  Write articles on the following topics in about 500 words:
(iv) Social Responsibilities of Business.
Social Responsibilities of Business: A business enterprise should do business and earn money in ways that fulfill the expectations of the society. Every individual living in society has certain obligations towards society. He has to respect social values and norms of behaviour. On the other hand, supplying good quality goods, creating healthy working conditions, honestly paying taxes, prevention or installing pollution control devices in the factory and sincerely attending to customer complaints are examples of socially desirable practices which improves the image of enterprises and also make them profitable.
Social responsibility of business refers to its obligation to take those decisions and perform those actions which are desirable in terms of the objectives and values of our society, from the business enterprises point of view is to respect the aspirations of society and would try their best to contribute to the achievement of these aspirations along with their profit interests. This idea is in contrast to the common notion that business exists only for maximising profits for its owners and it is irrelevant to talk of public good. It follows that a responsible business and indeed any responsible member of society, must act with due concern for the effects on the lives of other people.
In this sense, social responsibility is broader than legal responsibility of business. It is a firm’s recognition of social obligations even though not covered by law, along with the obligations laid down by law. It involves an element of voluntary action on the part of business people for the benefit of society.
Emergence of social responsibility is now current and fresh desire generated by the shareholders or owners, workers, consumers, government and community to whom the Business enterprises are responsible, regarded as interested groups.
Protection of the environment is a serious issue that confronts the managers and decision-makers and it attaches to the role of business in environment protection. Each member of society can do something to protect the environment. There are some steps taken or initiated by them such as: Participation in government programmes, periodical assessment of pollution control programmes and proper education and training of concerned people.
Thus, if these formulated steps are taken into account and worked upon, then, the propaganda of environment protection may be achieved sooner, which must prove to be a significant social responsibility in respect of business enterprises.
2004 – Dec  Read the following article and provide a suitable title.
How important is it to create motivation in the workplace? Well, if you care about your bottom line, then its very important. The fact is that when people are motivated, they will do more. When they are unmotivated. They will be
less productive. So what causes some employees to be motivated to do their work than others? This article helps you increase employee motivation and in turn increase workplace productivity.
The first thing we will have to realise is that most people don’t like their jobs. It’s just the reality. The best thing to do is to hire the right people for the right job. It’s not about hiring the most capable person for the job though, at least not always. It’s about hiring the person who will love the job. People will tend to be more motivated to do their work when they love what they do, or at the very least don’t hate what they do. Since it’s hard to gauge whether someone will love their job during an interview since everyone puts on their best face, most of the time you will have to take a different approach.
Motivation in the workplace.
2005 – Dec  Read the following article and , rovide a suitable title:
A stock exchange or securities exchange is an exchange where stock brokers and traders can buy and sell securities, such as shares of stock and bonds and other financial instrument. Stock exchanges may also provide facilities for the issue and redemption of such securities and instruments and capital events including the payment of income and dividends.
Securities traded on a stock exchange include stock issued by listed companies, unit trusts, derivates, pooled investment products and bonds. Stock exchanges often function as ‘continuous auction’ markets with buyers and sellers consummating transactions at a central location such as the floor of the exchange.
To be able to trade a security on a certain stock exchange, the security must be listed there. Usually, there is a central location at least for record keeping, but trade is increasingly less linked to a physical place, as modern markets use electronic networks, which give them advantages of increased speed and reduced cost of transactions.
Trade on an exchange is restricted to brokers who are members of the exchange. In recent years, various other trading venues, such as electronic communication networks, alternative trading system and ‘dark pools’ have taken much of the trading activity away from traditional stock exchanges.
Stock Exchange: Pivot of Capital Market.
2018 – May  (c) Write an article of about 250 words on the topic “Global warming”. (5 marks)
Global warming or climate change has become a world wide concern. It is gradually developing into an unprecedented environmental crisis evident in meeting glaciers, changing weather patterns, rising sea levels, floods, cyclones and droughts. Global warming implies an increase in the average temperature of the earth due to entrapment of greenhouse gases in the earth’s atmosphere.
There is a crying need to raise awareness about global warming if we have to save the world from disaster.
Recent years have been unusually warm, causing worldwide concern. But the fact is that the increase in carbon dioxide actually began in 1800, due to the deforestation of a large chunk of North-eastern American, besides forested partes of the world. The thing became worse with emissions in the wake of the industrial revolution, leading to increase in carbon dioxide level by 1900.
As per Kyoto Protocol, developed countries are required to cut back their emission. There is a need to reduce coal- fired electricity, increase, energy efficiency through wind and solar power, and also high efficiency natural gas generation.
2019 – June  (c) Write an article of about 250 words on the topic “The
Fearless Indian Army”. (5 marks)
Essay on Fearless Indian Army
Indian armed forces are divided in to three parts – Indian Army, Indian Airforce and the Indian Navy. Indian Army is the land-based unit, while Indian Airforce deals in Air defence and Indian Navy is the naval unit. Our Indian Army is the second larger in the world with about 1.23 million personnel on active rolls and another 9.6 lakhs in reserves.
Indian Army is mainly responsible to protect the country against land based attacks. It also leads a helping hand to other agencies in dealing with a terrorism, tackling emergency situations in the country and also rescuing people in case of natural calamities like flood, earthquake etc.
The current Chief of Army Staff (COAS) is General Bipin Rawat (as of 2018). As Indian Army is very huge, it is divided in to regiments. Some important regiments are Punjab regiment, Madras regiment, Rajputana rifles, Sikh regiment etc. It also has its own intelligence unit, known as “Military Intelligence” or “Ml” in short.
Indian Army before independence (Under British rule) had participated in World War I and II. After independence it has also fought many, full-fledged Wars like the Kargil War (1999), Bangladesh Liberation War (1971), India- Pakistan War (1965), India-China War (1962) and first Kashmir War (1947). Besides these, Indian Army has also handled some smaller conflicts like Siachen Conflict (1984), Operation Polo (1948), India-Chine Conflict (1967) etc.
There is no doubt that our Indian Army is fearless and is one of the best armies in the world.
*This article contains all topics about Article Writing – BUSINESS CORRESPONDENCE AND REPORTING
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