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Formal Letter and Official Communication CA Foundation notes

Formal Letter and Official Communication – CA Foundation, CPT notes, PDF

This article is about Formal Letter and Official Communication- BUSINESS CORRESPONDENCE AND REPORTING for CA foundation CPT students. we also provide PDF file at the end.

Formal Letter and Official Communication

Formal Letter and Official Communication

What we will study in this chapter:

 

Descriptive Questions

Past Year Questions and Answers

1998 – Dec [2] Write a letter to an applicant explaining why you cannot accede to his request for a change in the date of interview for the post of Personnel Officer. (15 marks)

Answer :

JAYPEE CEMENT WORKS LTD.

76, Elgin Road, Satna – (M.P.) 411007.

Tel. No. 7918112

Ref. No. HRM/R-487 26th December, 2018

Mr. Mohit Bhatia,

76/48 Nai Basti, Kydganj, Allahabad – 211003

Subject: Request for change in date of interview.

Dear Sir,

In reference to your letter dated 2nd December, 2018 requesting us to postpone your interview to 20th January, 2019.

We regret to inform you that we are unable to consider your request for refixing the interview scheduled on 10th January, 2019. As, you are aware that our organisation require officers for our new office at Satna which will start its operations from 18th January, 2019. At the most, the interview can be refixed along with the next batch on 12,h January 2019, of course, subject to your confirmation.

Thanking you. Yours faithfully,

Sd/-

Vijay Arora (DGM – Personnel)

1998 – Dec [4] (iii) Draft the following :

A representation from an employee who has been denied promotion while employees junior to him have been promoted.                                                                                                                   (5 marks)

Answer:

From

N.N. Bhargava Sales officer Marketing Department.

To

The Managing Director,

L & T MOTORS LTD.

36, West Lane,

Kolkata.

Through: Mr. S.K. Roy, Sr. DGM – Marketing.

Dear Sir,

This is to bring to your kind notice that I have been working in the company for the last six years as Sales Officer, without any promotion to a higher post in spite of the recommendations from the head of the Marketing Department. Also, I wish to draw your attention that Mr. Ashutosh Singh and Mr. Nitesh Kulkarni, who were working as Juniors to me in officers codes have been recently promoted as ‘Senior Sales Manager’ superseding my claim for promotion to the same post.

I wish to inform you that I have successfully completed my MBA – Course in Marketing from Symbiosis Institute, Pune on 15th June, 2018. Since, I am now a professional MBA, I request you to kindly consider my case for promotion to next higher position of “Senior Sales Manager” at the earliest.

Thanking you in anticipation.

Yours faithfully, Sd/-

N.N. Bhargava

. 1998 – Dec [5] (iii) Draft the following:

A show-cause notice to an Assistant for his misbehaviour with his Section Officer. (5 marks)

Answer:

RECRON SYNTHETICS LTD.

Allahabad

Confidential

No. 12/98/018. 26th December, 2018.

Memorandum

It has been informed by Mr. Ravi Prakash Sahu, Section Officer (shares) of the company that Mr. Amit Saini, Senior Staff Assistant of the same Department, had misbehaved with Mr. Ravi on 24th December, 2018, by shouting at him and also using foul language, in the presence of other staff members of the Department, when Mr. Ravi had sought some official details pending with Mr. Amit.

Under the circumstances, Mr, Amit Saini is hereby directed to show cause why action should not be taken against him as per Service Rules of the company. His reply in writing shall reach the undersigned on or before 10th January, 2019.

Sd/-

Kartik Mehta (DGM – Personnel)

1999 – June [2] Write a letter to the candidates who have qualified in the written test for the post of Probationary Officers calling them to appear for an interview. (15 marks)

Answer:

STATE BANK OF MAHARASTRA

16, Nariman Point. Mumbai – 211007 T6I. No. (022) 2719118

Ref. No. HRM/ 99-18 26,h June, 2018.

To

(All successful Candidates)

Dear Sir,

Subject: Recruitment of Probationary Officers, 2018

We are pleased to inform you that you have qualified the written test conducted on 16th May, 2018 for the post of Probationary Officers.

You are requested to be present for a personal interview on 15th July, 1999 at SBI – Recruitment Hall, 16, Nariman Point, Mumbai – 211007 at 10:00 A.M. Please note that no travelling allowance is payable for attending the personal interview.

Thanking you.

Yours Faithfully Sd/

Kartik Mehta (DGM – HR)

1999 – June [4] (iii) Draft the following:

A letter of resignation from the Finance Manager who is joining a multinational company. (5 marks)

Answer:

From: 2nd June, 2018.

Ajay Walia Finance Manager,

AREVA LTD.

36, Naini Industrial Area,

Naini – Allahabad – 211004 To:

Mr. N.K. Bhardwaj Managing Director Areva Ltd.

Naini – 211004 Dear Sir,

This is to inform you that I have been selected as a Senior Finance Manager (South Asia) of Global Infotech of USA. They have offered me a very attractive package and excellent perks. I have decided to join the organisation and therefore, I would not be able to continue my services as Finance Officer at Areva.

Under the circumstances, I regret to give a three month’s notice of resignation from the post of Finance Manager of Areva. Ltd.

I shall be gratefull if my resignation is accepted and I am relived on 1st September, 2018.

I am thankful to you, for giving me guidance and advice in discharge of my official duties, I also express my sincere gratitude to all my colleagues and subordinates in the company for their cooperation and assistance. .

With sincere regards,

Yours sincerely Sd/-

(Ajay Walia) Finance Manager.

1999 – June [5] (iii) Draft the following:

A show-cause notice to an employee for being persistently negligent in performance of his duties.           (5 marks)

Answer :

ASHA & CO. (P) LTD.

36, Industrial Area, New Delhi – 110001.

No. 212/HRM/2018 2nd June, 2018.

MEMORANDUM

It has been brought to my notice that Mr. Ajay Kulkarni, Manager, Accounts Department has been negligent in performing his assigned duties inspite of repeated personal advice and written instructions. It is brought to his notice that this is the second time he has been warned of negligence, and poor performance of his duties.

Under such situation, he is adviced to explain his conduct as regard to his negligence and poor performance of his duties in writing to the undersigned within the three days of receipt of this communication. Failure to reply shall imply that he has no reasons to offer, and the company shall be free to take any disciplinary action including termination of his services, as per service rules of the company.

Sd/-

A.K. Paul

Through: Department Head (Manager – HRM)

1999 – Dec [4] (iii) Draft the following:

A speech by a retiring employee on the occasion of his farewell.

(5 marks)

Answer:

“Honorable General Manager Sir, Mr. Goyal Saheb my boss, ladies, gentlemen and dear friends.

I am extremely thankful for the kind words and sentiments expressed in this meeting. Every individual working in this organisation always showed me his helping hand directly or indirectly to me.

In my own experience I have learnt that nothing pays like honesty and sincerity.

I during the past years did my duty without expecting rewards but to my self fulfillment of worshipping the duty.

I am feeling as happy today as I felt 27 years ago when I entered service. I thank the management for the encouragement, motivation and reward that I received all these years in discharging may duties.

I wish every employee good luck and prosperity in the years to come. Thank you all very much.” 2000 – June [4] (ii) Draft the following:

A representation from the employees to grant an additional holiday for Diwali.

(5 marks)

Answer:

STAFF WELFARE ASSOCIATION JK SYNTHETICS LTD.

Kolkatta-700012

26th October, 2018.

The Administrative Manager JK SYNTHETICS LTD.

Kolkatta-700012 Sir,

Sub: Request for additional holiday on account of Diwali.

We the employees of JK Synthetics Ltd. wish to bring to your kind notice that this year Diwali falls on Sunday, depriving us of an extra holiday.

Normally, when a national holiday falls on Sunday a compensatory holiday is sanctioned to the employees. We request you to extend this practice to national festivals also.

We, the employees request you to sanction an additional holiday on Monday, and oblige.

Sd/-

Secretary, SWA (on behalf of all employees of JK Synthetics Ltd.)

2000 – Dec [2] Write a letter to a candidate who has been selected by the Board in the personal interview, offering him the appointment for the post of Assistant Company Secretary, on probation. (15 marks)

Answer:

ADARSH ELECTRICALS (PVT.) LTD.

14, M.G. Road, Civil Lines. Bangalore – 572001 Tel. No. 7764521S

Ref. No. APP/15/2000 AMN. 26,h December, 2018.

Shri Avinash Pandey,

36, Nai Basti, East of Kailash,

New Delhi -110011.

Dear Sir,

Sub: Appointment to the post of Assistant Company Secretary.

With reference to the personal interview you had with our Board cf Directors on 21st Nov, 2018. We are pleased to offer you the post of Assistant Company Secretary in our company.

Your appointment will be subject to a probationary period of one year in the pay scale of 1 13,500 – 350 – ? 16,500 with entitlement to Casual and Earned leaves. From the date of appointment you will be governed by the rules and regulations of our company, and will report to the Managing Director of the Company.

During the period of your probation, if you wish to leave the services of the company, you can do so by giving two months written notice to the company or salary in lieu thereof.

On Successful completion of your probation period and on confirmation, you will be entitled to receive all the benefits and perquisites applicable to your grade.

You are requested to confirm your willingness to join our company subject to the above terms of appointment and join the company by 1sl February 2019.

Thanking you.

Your Faithfully,

Sd/-

(Personnel Manager)

2000 – Dec [4] (ii) Draft the following:

A representation from an employee who has been denied of the facility of a residential accommodation as per company rules.                                                                                                           (5 marks)

Answer:

From:

Ashutosh Singh Desk Officer CEAT TYRES LTD.

To:

The Managing Director,

CEAT TYRES LTD. Okhla Industrial Area,

New Delhi -110011 Through: Departmental Head

Sir,

I wish to bring to your notice that though I have been entitled for residential accommodation as per the rules of the company, I have not yet been providing the Office Campus.

Despite repeated requests made to the Administration Department in this regard, no positive steps have been taken till date.

I have to travel a longer distance and have to spend 2-3 hours everyday to come to office. I cannot afford rented accommodations near the office, as the rents are quite high.

I request you to kindly consider my case on priority and provide me suitable accommodation as early as possible, and oblige.

Thanking you.

Yours Faithfully,

Sd/-

(Desk Officer)

2001 – June [4] (ii) Draft the following :

A representation from the employees for grant of special bonus on the eve of New Year. (5 marks)

Answer:

STAFF WELFARE ASSOCIATION RECRON SYNTHETICS (P) LTD.

Nairn’ – Allahabad

* 26th June, 2018.

To:

The Managing Director RECRON SYNTHETICS (P) LTD.

N’aini

Allahabad

Sir,

Subject: Request for grant of special bonus.

We, the employees of the company have always sincerely contributed towards the development of our organisation and many of us have served the company for more than fifteen years.

This year, the company has already reached its targets and is going to earn profits.

This is to request the management of the company to kindly grant special bonus on the eve of the coming New Year and acknowledge our sincere efforts.

This would go a long way in boosting our morale.

Hoping for a favorable reply.

Thanking you.

Yours Faithfully,

Sd/-

Madan Lai Secretary, SWC Recron Synthetics (P) Ltd.

2001 – Dec [2] Write a letter to an automobile company complaining about a defect in the vehicle you have bought and seeking appropriate relief.

(15 marks)

Answer:

SAI TRANSPORT LTD.

Satya – Vihar No – 56, Sector – 34, Noida – (U.P.)

Tel No. : (0120) 2719118.

26lh December, 2018.

Ref. No. Comp/21 – 2001.

THE TATA-ACE LTD.

Sector -17, Gurgaon.

Dear Sir,

Sub : Complaint regarding Tata Ace-wagon – ‘C’

We purchased two Tata Ace Wagon ‘C’ from Amit Deep Motors, Noida on 17th November, 2018 vide Invoice No. 477623 for the use of our Transport – Carrier Service Department. The vehicles are under warranty period.

Both the vehicles are having the same problem concerned with the ‘fuel pump’ and are often found in the dealer’s workshop than on the road. This defective ‘Fuel-pump’ is not proving to be compatible and needs replacement. The dealer has expressed his inability to replace the same.

We would like you to kindly direct the dealer to replace the defective Fuel pumps immediately, as we are occurring losses both in terms of efficiency and goodwill.

We look forward to a prompt reply.

Yours faithfully Sd/-

S.K. Panday (Administrative officer)

2001 – Dec [2] (Or) Write a polite letter to a candidate informing that he has not been selected for the job in your company. (15 marks)

Answer:

MICROTEK COMPUTERS LTD.

64, M.G. Marg, Cannaught Place New Delhi -110101 Tell No. (011)27191181

Ref. No. HR/AO – N-16 26,h December, 2018.

Mr. Sanjay Asthana 10, Cantonment Road,

Allahabad – 211003

Dear Mr. Asthana,

Please refer to your application dated 13th Nov. 01 for the post of Computer Operator and subsequent interview you had with our Managing Director.

We regret to inform you that your application has not been successful. However, this is not a reflection on your credentials and we hope that you will find a suitable position soon.

We thank you for showing interest in our organisation.

Yours Faithfully K.K. Malviya (Manager – HR)

2002 – June [2] (Or) Write a representation to the Personnel Manager of your company requesting for your promotion. (15 marks)

Answer:

From

Nalin Rastogi,

Sales Officer,

Marketing Department To

The Personnel Manager,

L&T MOTORS LTD.

36, West Lane,

Mumbai.

Through: Mr. S.K. Rai, DGM. Marketing.

Dear Sir,

As you are aware that I have been working in the company for the last three years as Sales Officer.

I wish to inform you that I have successfully completed my MBA – Course in Marketing from Symbiosis, Pune, on 10th May, 2002.

Since, I am now a Professional MBA, I request you to kindly consider my case for promotion to the next higher position of “Senior Sales Manager” at the earliest.

Thanking you in anticipation.

Yours Faithfully,

Sd/-

Nalin Rastogi

(i) A memo is different from letter.                                                                               (1 mark)

(ii) Office orders can be issued only by superiors.                                                      (1 mark)

(iii) Office circular & office notes means the same thing.                                            (1 mark)

(iv) A status enquiry letter is sent by a customer seeking information about price, quantity of goods etc. to be purchased.                                                                                                                    (1 mark)

(v) Chasing payment is a problem that has to be tackled with utmost

care and cordiality.                                                                                                       (1 mark)

(vi) Circular letter are unsolicited letters.                                                                     (1 mark)

(vii) The formal close of the letter must match the salutation in the letter.

(1 mark)

2002 – Nov [1] (c) Comment on the following in about 30 words:

Answer:

(i) A memo is different from letter: A memo is used for internal communication between the executives and subordinates or between officers of the same level. It is never sent outside the organisation.

While a letter is used for external communication between businessman and customers. It is always sent outside the organisation. Memorandum also has a different format than that of a letter. Unlike a letter it does not has a salutation or a complimentary close.

(ii) Office orders can be issued only by superiors.

Office orders indicate downward communication.

If a message is conveyed or transmitted as an order, it means that it carries a stamp of authority with it and has to be accepted. Office order is a tool of downward communication, it moves from the superiors to the subordinates and has to be accepted by the subordinates.

(iii) Office circulars and office notes means the same thing.

Office Circulars and office notes do not mean the same thing. While office circular are meant to convey same information to a large number of people. On the other hand office notes are letters exchanged between the departmental heads or officers holding more or less the same rank. Thus office circular is a downward communication while office notes are horizontal communication.

(iv) When the customers wants to get some information about the quantity, price, availability, discount etc. of goods to be purchased or about the terms of sales and conditions etc. He writes a letter of enquiry to the seller. This letter is known as the letter of enquiry.

(v) Chasing payment is a problem that has to be tackled with utmost care and cordiality. A collection letter must employ tact, persuasion, diplomacy, patience and good humour while it should show firmness and definiteness. The style should be neither blunt and offensive nor unduly soft. It should be positive, cheerful and optimistic.

(vi) Circular letter are unsolicited letters: Circular letter is a letter used by the businessman on certain occasions. He uses this letter for communicating same type of messages to large number of peoples. This large number of people include in it customers and suppliers both. Thus it is unsolicited and mass produced.

(vii) The formal close of the letter must match the salutation in the letter: Just as the salutation is the written equivalent to ‘Good Morning’ or ‘Hello’, So the – complimentary close is the written equivalent to ‘Good Bye’. So salutation and complimentary or formal close in the letter should correspond to each other.

2002 – Nov [4] State the major guidelines which may be followed for drafting letters of complaints and for drafting their replies. (Answer to be given in 200 words.) (10 marks)

Answer:

A customer has every right to complain. But complaining should be done in a manner which does not hurt the feeling of others. The letter of complaint should be planned as follows

  1. The letter should begin with sentence expressing regrets about need to complain.
  2. The letter should give reference about Order No. and its date and date of delivery and particulars of goods complaint about.
  3. The letter should state the reason for cause of complains and should • seek an explanation towards it.
  4. The purchaser/customer might also state the inconvenience caused to him in terms of money, sales, service or goodwill.
  5. The purchaser might then suggest what needs to be done next giving his telephone no./address where he can be reached.

Thus a letter of complaint should be written very carefully and tactfully. The seller has to be convinced about his mistake in a way that does not hamper the cordial relationship between the purchaser and seller.

  1. Letters that grant adjustment :-

(i) The seller should express his thanks to the customer for bringing the fault/error to his notice.

(ii) The seller should admit the fault frankly without giving any excuse for the fault.

(iii) The seller should regret the mistake and offer to make adjustment.

(iv) The seller should end with a positive note ensuring that similar problem will not arise in future.

  1. Letters that refuse adjustment

(i) The seller should thank the customer for bringing the fault/error to his notice.

(ii) Even though the seller is not at fault he should not react harshly.

(iii) The seller should make1 it clear to the customer tactfully why is he not to be blamed.

(iv) The seller should politely express his inability to grant adjustment.

(v) The seller should end his letter with a friendly note keeping in ✓ mind that customer should not be erred to loose.

2002 – Dec [4] An employee in your company has committed serious acts of indiscipline. Draw up a charge sheet against the employee. (15 marks)

Answer:

ABC CATALYSTS CO. (P) LTD.

36, Gautam Buddha Nagar Ghaziabad – 711617

Ref – No. CS/ 72-2002 26,h December, 2018.

MEMORANDUM OF CHARGE-SHEET The following charge-sheet is being issued against Mr. Akshay Kumar Dubey, Asst. Accounts Manager, who conducted the following acts of misconduct on 23rd Dec, 2018 in the company premises.

‘ (i) Tearing up the Cash Ledger Register.

(ii) Refusing to hand over bills to the accountant.

(iii) Shouting at the Accounts Manager in the office premises.

He is hereby given an opportunity to provide reasons for his misconduct and explain why disciplinary action should not be taken against him under Rule 11 (c){i) of the company’s service manual.

He is instructed to submit a written explanation by 5:00 p.m. of December 30th, 2018 failing which will show his acceptance of the misconduct.

Sd/-

S.K. Kulkarni (General Manager)

2002 – Dec [6] (i) Draft the following:

A letter from a candidate declining an offer of appointment.                                     (5 marks)

Answer:

26th December, 2018.

The Personnel Manager,

SATYAM COMPUTERS LTD. Chennai.

Dear Sir,

With reference to your Letter no. Per/ 76-02 dated 24,h December, 2018. I sincerely regret the inability to join the organisation as Systems Analyst; as I had already accepted an offer abroad to work in North America.

I thank you for evincing interest in my candidature and hope for the same in future.

Your Faithfully,

Sd/-

Nitin Mukesh Rao 36, Gautam Buddha Marg, Lucknow.

2003 – May [1] (c) Comment on the following statement in about 30 words each:

(i) Replies to letter of complaint should only be aggressive in tone.

(1 mark)

(ii) Circular letters differs from letter of quotation.                                                       (1 mark)

(iii) Sales Letters are persuasive in nature.                                                                 (1 mark)

(iv) A letters appearance is a part of its message.                                                      (1 mark)

Answer:

(i) Replies to letter of complaint should not be aggressive in tone:

When the customer is true, regret the mistakes sincerely and say, you will try that it does not reoccur. Don’t apologies profusely. Don’t create fuss over it. Allow it to be forgotten.

(ii) Circular letter communicates some message to a large number of his customers and suppliers. On the other hand, letter of quotation is made in response to an enquiry from a particular person or business house. Circulars letters are thus general whereas letter of quotations are specific.

(iii) Sales Letters are persuasive in nature: Whenever a salesman cannot visit the customers, sales letter functions as a salesman with its force of persuasion, education and conviction. Therefore, the sales letters are pervasive in nature.

(iv) A letter’s appearance is a part of its message: A letter bearing an unpleasant appearance fails to catch to reader’s eye even if it contains an attractive proposition. Thus, a letter’s appearance is a part of its message.

2003 – May [4] (c) What are circular letters? How are they different from Office circulars? Explain briefly the main objective of writing circular letters?

(10 marks)

Answer:

Meaning of circular Letters: On certain occasions, a businessmen has to communicate some message to a large number of his customers and suppliers. For this purpose, he uses circular letters that circulate the same message.

Difference between circular and Office Circular: Circular letter circulates or communicates the message to a large number of customers and the suppliers, while office circulars circulates the message to the staff of the business firm.

Objectives of Writing Circular Letter: Mainly there are four objectives of writing circular letters. These objectives are as follows:

(i) For obtaining publicity to a cause, a campaign or merchandise;

(ii) To make the reader interested in their contents;

(iii) To impress the reader with facts and information about the firm, its policy and the events which may have necessitated the sending of the circular letter; and

(iv) To gain the confidence of the reader.

2003 – June [4] (Or) Roshni Power Co. Ltd. has invited suitable candidates to apply for the post of Company Secretary. Prepare your resume for submission to the company. (15 marks)

Answer:

Mr. R.K. Dhawan General Manager (HR)

ROSHNI POWER CO. LTD.

36, Nehru Nagar, Patiala.

Dear Sir,

Subject: Application for the post of Company Secretary.

This is in reference to your advertisement published in Hindustan Times dated 14lh May, .2018 for the post of Company Secretary, in your Organisation. I wish to put forward my candidature for the same- The detailed resume is enclosed herewith for your ready reference.

Thanking You,

Yours Faithfully,

Sd/-

Parul Bhardwaj.

Excl. As above.

RESUME

Name : Parul Bhardwaj

Membership No. : ACS- 55901

Age : 30 years

E-mail : pbhardwaj-acs@rediff.com

Telephone No. : (0532) – 2719118

Mailing Address : 338 – A Triveni Kunj,

Sadiyapur, Allahabad – 211003

Educational Qualification:

Certificate/ Degree Board/Univ. Year of Passing Division of Marks

LLB

C.S.

Univ. of Delhi ICSI2002

1999

61%

53%

B.com (Hons.)Univ. of Delhi199763%
Xll,hCBSE199487%
XthCBSE199280%

Experience: Working as Associate Company Secretary in Motherson Sumi Ltd. Ghaziabad. since 1999,

Compiuter Knowledge: HTML, Java, C++, FoxPro.

Hobbies : Coin collection and Gardening.

2003 – June [6] Draft the following :

(i) A fax message from Global Exports Pvt. Ltd., Singapore, to OPM International, Mumbai, informing that 300 cubic metre Burma teak (Grade-A) has been loaded in Ship Pioneer at Yange vide B/L No.0532198 dated 1 st June ,2018.                                                                                                                 (5 marks)

(iv) A public notice disclaiming liability for the acts of your former employee.          (5 marks)

Answer:

(i) GLOBAL EXPORTS (PVT.) LTD.

Singapore.

Ref: BT/Grade A/72 24,h June, 2018.

Purchase Manager,

M/S OPM International Mumbai.

Dear Sir,

This is to inform that 300 cubic metre of Burma Teak (Grade A) has been loaded in ship Pioneer at Yange vide B/L No. 0532198 dated 1st June, 2018. The consignment shall reach you latest by 7th June, 2018. Please acknowledge the receipt.

Thanking You.

Yours Faithfully,

Sd/-

(Su Ki Yang) (Manager – Exports) Enel: As above.

(iv) SANGAM MARBLES (PVT.) LTD.

Regd Office : V-18, View Park, New Delhi -110024.

NOTICE

Notice is hereby given to all that Shri Ashok Kumar Bind AGIV – Depot, son of Mr. Manohari Lai Bind while working at Sharanpur factory willfully remained absent from his duties from 16lh May, 2018 and has not yet returned.

He was proceeded against, for various spells of his unauthorised absence till date and has been suspended from his duties with immediate effect.

It is hereby informed to all, that the company would not be liable for any of his acts conducted after 16lh May, 2018.

Place : New Delhi Anil Kumar

Date : 4lh June, 2018 (Secretary)

2003 – Nov [1] (c) Comment on the following statement in about 30 words each:

(i) Good business correspondence promotes Company’s public

relations.                                                                                                                       (1 mark)

(ii) AIDA is a guide for drafting effective sales letter.                                                  (1 mark)

(iii) Letter of enquiry is initiated by the buyer.                                                              (1 mark)

Answer:

(i) Good business correspondence builds the image of the company. A well drafted neaty written well presented letter helps in promoting company’s relation with the outside world.

(ii) A sales letter is a persuasive letter written by a seller to induce the prospective buyer to induce them to buy the product. The letter should be such which draw the attention of the buyer, generates his

  • interest, develops his desire and leads him to the final Action i.e. buying. In other words, a sales letter should be drafted on AIDA strategy.

(iii) The letter of enquiry is initiated by the buyer is true but not always. Some times it is initiated by the seller. When initiated by buyer it is known as unsolicited letter of enquiry.

When a buyer writes a letter of enquiry not on his own initiative but in response to the sellers advertisement it is known as solicited letter of enquiry.

2003 – Nov [1] (Or) (c) Draft a circular for employees insisting on the following:

(i) Punctuality

(ii) Hygiene and Qleanliness. (10 marks)

Answer:

(i) Punctuality :

Krishna Auto Parts (Ltd.)

Circular No. 137/KA/2018 Dated: 8-9-2018

It has been found that some of the employees of the company are regularly reporting to the office very late. It is therefore advised that henceforth employees should be punctual in attending the office, otherwise necessary disciplinary action shall be taken by the company.

Sd/-

[C.C. To all employees.] Manager (Personnel)

(ii) Hygiene and Cleanliness :

Krishna Motor Parts (Ltd.)

Circular No. 13/KA/2018 Dated: 8-9-2018

It has been noticed that some of the employees of the company are very unhygienic. They should maintain the hygiene and cleanliness of the premises of the company. If they try to make the atmosphere unhygienic and unclean, serious action will be taken by the company.

Sd/-

Manager (Personnel)

[C.C. To all employees.]

2003 – Nov [4] “Corresponding with customer should be done with utmost care and cordiality.” Comment. How can this be ensured in case of reminders and collection letters? (10 marks)

Answer:

Customers are the asset of the organisation. The future of an organisation depends on them. Therefore an organisation can never think of loosing a customer by offending him. Nevertheless the organisation cannot run without money. Therefore it has to write collection letters. A collection letter must employ tact, persuasion, diplomacy, patience and good humour while it should show firmness and definiteness. The collection letter has to be drafted very carefully keeping in mind the following points

  1. The letter should be written in a style which in no way damages the prestige of the customer.
  2. The tone should be positive, cheerful and optimistic.
  3. The first letter should have with it a copy of Statement of Account’ as a proof of outstanding balance.
  4. The ‘you’ attitude should be used to convince the debtor that it is to his own advantage to pay.
  5. The language of the letter should be balanced requesting prompt payment.
  6. The letter should not be stiff and lifeless. An informal and friendly approach helps to break the ice whereby the customer is impelled to respond favourably to the letter.
  7. The letter should not be too brief. Too short letter might appear to be curt and its abruptness may betray lack of courtesy and business etiquette on the part of writer.
  8. The collection letter should not be written on post card. They should be sent in.’In land letters’ or envelopes either under ordinary postal service or by registered post.
  9. A step by step approach should be adopted. The first letter should be mild. The second letter tactful and firm. The third letter straight forward and the hinting at legal action to be taken in case of further delay of payment.
  10. Finally, no one can afford to loose a customer. A wrong approach, a ruthless or inconsiderate policy or unnecessary haste may force the customer to stop trading with the correspondents firm and transfer his dealings to a competitor’s firm. This will result in loss of time money, goods and customers future business.

Thus a collection letter has to be drafted very carefully keeping in mind the following precautions

  1. The letter should be written in a style which in no way damages the prestige of the customer.
  2. The tone of the letter should be cheerful and friendly.
  3. The first letter should same with it a copy of ‘statement of Account’ as a proof of outstanding balance.
  4. The language of the letter should be balanced requesting prompt payment.
  5. The collection letter should never be written on post cards. They should be sent in ‘In land Letters’ or envelopes either under postal service (UPC) or by registered post.
  6. A step by step approach should be adopted. The first letter should be mild. The second tactful and firm. The third straight forward and the hinting at legal action to be taken in case of further delay in payment.

Collection letters are usually written in a series. Each successive letter stronger in tone than its predecessor and rent out at intervals varying with the type of credit risk involved. We can categories the various letters written in this connection as follows

  1. Mild reminders.
  2. Persuasive letters.
  3. Last Resort letters.

1Mild Reminders : This is the first letter. Therefore this letter should be very sweet and courteous. This letter should contain a copy of statement of Account as a proof of outstanding payment. Extra care should be taken at this stage as this is the letter which shall initiate response from the customer. The tone of this letter should be such as reminding the customer to m.ake payment as if it has slipped off his mind.

Precautions for drafting Mild Reminders

(i) The tone should be mild and inoffensive. .

(ii) It should be request for prompt payment.

(iii) It should remind the customer as if he has forgotten to pay.

(iv) It should refer to the statement of account already sent and the amount due.

(v) The statement of account should be enclosed again.

Specimen-Mild Reminders

Pahwa & Wadhwa Co. Ltd.

Lodhi Road – Delhi.

Ref.- ARP/22/1 Date-22nd Nov 2001

Dear Mr. Soni,

This is just to remind you that our account books shows a balance of Rs. 15,480/- in your account which is due past 2 months.

We understand that this might have escaped your attention. We have enclosed duplicate of invoices to help you verify the records.

Thanking you in anticipation and looking forward to your prompt response.

Yours Sincerely For Pahwa & Wadhwa Co. Ltd.

Abid Hussain (Officer Accounts)

Enel: Copy of Invoice no: RP/10.

  1. Persuasive Letter:

If the mild reminders go unresponsive some what tactful but firm stand should be taken. At this stage persuasive letters are written persuading the customer to make quick payment. Although a firm stand is taken yet the language of the letter should be balanced. The language should be such which hits such qualities of the customer as self respect, duty, justice, fairness, promptness and co-operation.

The tone of such a letter should he such which will readily persuade the customer to make payment.

Precautions for drafting Persuasive letters

(i) The tone should be firm and tactful.

(ii) The reference should be given of the reminders already sent.

(iii) The letter should not express doubt about the customer’s intention or capacity.

(iv) The letter should hit the self respect and self interest of the customer in a mild and gentle way.

(v) The letter may offer to asset to tide over the customer’s difficulties by extending the credit term, payment in instalment etc.

(vi) Threatening words should never be used.

Specimen-Persuasive Letter.

Wadwa & Pahwa Co. Ltd.

Lodhi Road – Delhi

Ref. – ARP/22/2 1 st Dec. 2001

Dear Mr. Soni,

We very much appreciate your promptness with which you have been settling your accounts. This time however we have not received payment of Rs. 15,480 (Invoice no. RP/10) although it is overdue over 2 1/2 months.

We do hope you have received the copy of statement of account we sent you on 22nd Nov 2001 – (Ref ARP/22/1). We are again sending you a copy thereof.

We sincerely look forward to an early settlement and to receiving your next order.

Yours sincerely For Wadhwa & Phawa Co Ltd.

Abid Hussain (Officer A/CS)

Enel: Copy of Invoice no. RP/10

  1. Last Resort Letters :

If no payment or response is received from the customer even after mild reminders and persuasive letters last resort letters are to be written. The letter is usually written in some what serious & straight forward language.

It must be clearly written that payment must be made immediately as the party can not wait any longer for it. It may also be written that further non-payment might strain the relationships as the former might be compelled to take legal actions.

Drafting of a last resort letter

(i) The letter should be brief and clear.

(ii) The language could be stern.

(iii) A definite time limit should be given for legal action.

(iv) The attitude should be to collect money rather than to retain the customer.

Wadhwa & Pahwa Co. Ltd.

Lodhi Road – Delhi

Ref-ARP/22/3 15th Dec. 2001

Dear Mr. Soni,

We are surprised and very much regret that you have not replied to our letters of 22nd Nov and 1st Dec 2001 (Ref ARP/22/1 & ARP/22/2) about non-clearance of.your account of amount of Rs. 15480/-

It is with utmost regret that we have reached a stage when we must press for immediate payment. We do not want to be last failing payment by 30th Dec. 2001 we are afraid you will leave us no choice but to place the matter in hands of our solicitor.

Yours Sincerely

For Wadhwa & Pahwa co. Ltd.

Abid Hussain

(Officer Accounts)

2003 – Dec [3] (Or) Draft a show-cause notice to an employee who has been indulging in gross misbehaviour and other activities detrimental to the interests of the company. (15 marks)

Answer:

THE STATE BANK OF MAHARSTRA

Mumbai

No. Memo/7/2018. 26,h December, 2018.

MEMORANDUM

To: Shri S. K. Bhardwaj Sr. Accountant.

It has come to the notice of the management, that Shri S.K. Bhardwaj,

Sr. Accountant, Andheri Branch, has been found to be indulged in following

unwarranted activities:

  1. Expressing out wrong informations to the customers.
  2. Indulging into loose talks with colleagues.
  3. Giving out good feedback of the competitors’ products to the prospective customers.
  4. Passing out secret information to competitors.

Mr. Bhardwaj is hereby directed to explain his conduct in the above regard, in writing to the undersigned on or before 1st January, 2019., failure to do so, shall be deemed as the acceptance of all misconduct on his behalf and disciplinary action will be taken against him.

Sd/-

(DGM – Personnel)

2004 – May [1] (c) Comment the following statement in about 30 words each:

(i) A quotation is initiated by the seller.                                                                        (1 mark)

(ii)  Reply to a complaint should be politely worded.                                                   (1 mark)

(iii)  An office order is meant for internal consumption.                                               (1 mark)

Answer:

(i) A letter written in reply to a letter of enquiry is called quotation. Since the sellers reply the letters of enquiries thus the quotations are initiated by the seller.

(ii) Reply to a complaint should be politely worded: This is essential to keep the field of communication open for further inter-relation. The supplier must instantly acknowledge his mistake and thank the customer for bringing to his notice the irregularity or wrongful act. He should also regret for inconvenience caused to the customer.

(iii) An office order is used by superior to communicate various matter to the employees. Therefore, it can said that it is for internal consumption. It is forwarded by superiors to the subordinates working under them, when they are being informed about the transfers, promotions, restrictions, their rights and privileges etc.

2004 – May [3] (c) Enlist and briefly outline the major components of a typical business letter. (10 marks)

Answer:

A business letter is the media through which an organisation maintains it’s contact with the external world. Thus a business letter must appeal to the readers interest and induce in him the proper mood. Just as the “apparel oft proclaims the man”, the appearance of the letter often reveals the character of the writer and the organisation he belongs to.

Thus physical appearance of a business letter is very important. The physical appearance of a business letter largely depends on its structure, lay out, and form of the letter. Let us examine them in detail.

2004 – May [4] {C} Illustrate the use of AIDA Strategy in the drafting of a sales letter. Identify and describe the basic components of such communication. (10 marks)

Answer:

AIDAS is a guide for drafting effective sales letter, where A = Attention I = Interest D = Desire A = Action

S = Satisfaction of customers.

Use of AIDA strategy in drafting of a sales letter:- Creativity in the nature of the sales letter is necessary because they are pervasive in nature. For making them effective AIDA strategy is adopted.

The deregulation of international trade had given rise to more competition all the world over. Therefore ‘satisfaction’ of the customer is also considered as essential part. So ‘S’ is also added to AIDA, which now becomes the AIDAS system

(i) Attention: While drafting a sales letter, care has to be taken to attract the attention of the customers, which in built curiosity. Sometimes it so happens that the letter may not be positively reacted by the prospective buyer. Therefore, we should relate it to the needs of the customer or narrate a likely incident, which may invite a better reaction from him.

(ii) Interest: If the attention of the customer is able to be captured by the sales letter, the next step is to arouse interest in him so that he goes to think of purchase. This may be required for providing better services and better quality of product, of which he has to be assured. The opening sentence can be designed arouse the interest of the reader.

(iii) Desire: After developing interest in the prospective customers, the sales letter should be such which creates desire in the client about its dependence. Negatives points should not be focused on. Instead, of this it should give importance on detailed information regarding the product and services being offered. A wide range of product should be given to the customer for selection and flexibility in financing should also be provided.

A genuine claim should be made in the sales letter like “money back guarantee” or “on approval or return” although every one knows that nothing comes free in this world.

(iv) Action: The task of responding the customer should be easier one in the sales letter. He should not be expected to do something which may be difficult for him or may cause to him any kind of inconvenience. All negative aspects and perspectives should be avoided, when concluding the letter, which should always have a polite closing. Anything to be done by the customer should not involve much of the time or his response may be negative.

(v) Satisfaction: Now a days, it has become very important that the customer gets good value for the money he is paying for. Therefore, there is a strong requirement to think of his satisfaction. Any ‘instant provision of service or anything made available to him instantly may well attract the customers. Flexibility in financing, good ‘and prompt after sales services may also go a long way to attract the customers’.

2004 – June [4] Ravi Shanker, your ex-empioyee, has mentioned your name as one of the referees in his bio-data submitted for a manager’s job to Hobnob & Co. has requested you to give your opinion. Draft a suitable reply.

(15 marks)

Answer:

RELICARE (PVT.) LTD.

36, Gautam Buddha Nagar, Noida – 7 Tele. No. (0120) -27191182, E-mail: relicare@yahoo.com.

June 2nd, 2018.

Ref. No. Per. /R- 361 The HR Manager, HOBNOB & CO.

16, Mall Road,

New Delhi -11

Dear Sir,

Subject: Opinion about Mr. Ravi Shanker.

This is in reference to your letter dated 11th May 2018, Ref. No. REQ/76/2004 seeking my opinion about Mr. Ravi Shanker our ex-employee.

Mr. Ravi had worked with us as Asst. Manager (Production) from Nov. 2015 to Nov. 2017. During this period his performance was found highly satisfactory. He is sincere, hardworking and capable of handling even the most demanding situations. He had to leave our company to pursue higher studies.

With great talent and high skills; I am sure Mr. Ravi would come upto your expectations. I wish him all the success.

Your Faithfully,

Sd/-

  1. K. Bhagat (DGM – Personnel)

2004 – June [5] (iv) Draft the following :

A condolence message on the sad demise of your business partner.

(5 marks)

Answer :

Mr. Veena Kalra, .

(W/o late Sri A.K. Kalra)

191/8, Old Katra,

Ludhiana -142002 Dear Veena,

I was terribly shocked to hear about the sad demise of your husband and my dear friend Ashwani. He was not only a friend to me but also an important business partner whose efforts had brought progress and prosperity to our organisation. I feel it very hard to believe that he is no more with us. I realise that your loss is much greater, and that it will be very difficult to cope up and come to terms with the loss.

May God give you and your children the courage to bear this loss. May the immortal soul rest in peace.

Yours sincerely,

Nitin Sachdeva

2004 – Nov [1] (c) Comment on the following statement in about 30 words:

(i) A memorandum is different in format from a letter.                                                 (1 mark)

(ii) A letter of quotation is a specific offer of sale made in response to an

enquiry.                                                                                                                         (1 mark)

(iii) Mild reminders are generally short and sweet letters.                                          (1 mark)

Answer:

(i) A memorandum is different in format from a letter in sense that unlike a letter it does not have a salutation and a complimentary close. It generally has a heading, body and signature.

(i«) A letter written in reply to a letter of enquiry is quotation. It contains all such informations as required by the letters of enquiry in order to procure order from the concerned organisation. Since the objective of letter of enquiry is to sell product it is indeed a specific offer of sale made in response to an enquiry.

(iii) This is the first letter of reminders. Therefore, it should be short and courteous on one hand and tactful on other hand to remind the purchaser about the payment. Since this letter initiates response from the purchaser therefore it should be drafted with utmost care making it short and sweet.

2004 – Nov [3] (c) Explain with examples the difference between office orders and office circulars. (10 marks)

Answer:

Difference between office order and office circular : Office order means a message containing an instruction. It is a tool of downward communication which travels from the top level to the lower level. It is issued for matters relating to promotion, suspension, posting, transfer, increment, etc.

These are the matters the decision relating to which are taken by the superiors. Thus, office order are issued by superiors i.e. top level management.

Office circular is a letter which circulates the same message. Very often the superior has to convey the same message to all his subordinates. For this he issues circulars and sends it to the subordinates. Circulars are usually brief, precise and to the point.

Thus, both office order and circulars are means of internal communication but serving different purpose.

Example of Office Order:

Since office order pertains to matters considered sensitive it should be drafted with utmost care. The following points should be kept in mind while drafting an Office Order

  1. The Office Order should be person specific. That is to say the order should clearly specify who they are meant for.
  2. The Office Order should be clear. The language used should be such which makes it simple and without chances of it being misinterpreted and misunderstood.
  3. The Office Order should be short & specific. It should be concise without any unnecessary details.

Specimen of an Office Order

Narang Industries Faizabad Road, Lucknow-3

Ref: PE/582/21 Dt. 2-6-

OFFICE ORDER

Mr. A.K. Sinha has been promoted to the post of Manager Finance w.e.f. 3.6….He will report to Mr. P.K. Roy Director Finance.

Copies to:

  1. Mr. A.K. Sinha Sd. – R.K Gupta
  2. Mr. P.K. Roy Director (Personnel)

Example of Office Circular:

(i) Punctuality :

Krishna Auto Parts (Ltd.)

Circular No. 137/KA/2005 Dated: 8-9-2005

It has been found that some of the employees of the company are regularly reporting to the office very late. It is therefore advised that henceforth employees should be punctual in attending the office, otherwise necessary disciplinary action shall be taken by the company.

Sd/-

[C.C. To all employees.] Manager (Personnel)

(ii) Hygiene and Cleanliness :

Krishna Motor Parts (Ltd.)

Circular No. 13/KA/2005 Dated: 8-9-2005

It has been noticed that some of the employees of the company are very unhygienic. They should maintain the hygiene and cleanliness of the premises of the company. If they try to make the atmosphere unhygienic and unclean, serious action will be taken by the company.

Sd/-

Manager (Personnel)

[C.C. To all employees.!

2004 – Nov [4] (c) Bring out the difference between letter of enquiry and reply to an enquiry. Illustrate your answer. (10 marks)

Answer:

A letter of enquiry is written by the prospective buyer to the seller seeking information about quantity and quality price, terms of sale, terms of payment etc. goods which he wishes to purchase.

On the other hand a reply to an enquiry which is also known as quotations are written by seller to the prospective buyer in response to the letter of enquiry. It contains and furnishes all such informations as required in the letter of enquiry.

The following illustrations will bring out the differences more clearly.

A letter of Enquiry

Globe Book Mart 71, Avenue Road Berhampur

. Ref. No. B/235/20J 8 14,h July, 2018.

To,

The Manager Sahista Publication Agra Dear Sir,

Subject: Request for catalogue and price list of books.

Will you please send us a copy of your current catalogue and price list of books on commerce for classes XI, XII and above.

We also wish to know your terms of trade so that we may solicit business if they are suitable to us.

Yours faithfully

For Globe Book Mart Ashok Singh

(Purchase Manager)

A reply to an enquiry

Sahista Publication Beli Road, Agra

Ref. No. R/321/2018 20th July, 2018.

To,

The Purchase Manager Globe Book Mart 71, Avenue Road Berhampur Dear Sir,

We thank you for your letter Ref. No. B/235/2018 dated 14th July 2018. As desired by you we are enclosing herewith a copy of our latest price list including our latest publication.

We allow 10% discount on other publisher’s publication and 15% discount on our own publication. Further a discount of 5% is given if the purchase order is above ? 80,000.

We hope that the rate of discount will suit you and you will give us an opportunity to serve you.

Looking forward to a prospective business.

Yours Sincerely

For Sahista Publication

R.K. Khosla

(Manager) .

2004 – Dec [3] (i) Attempt the following:

One of your highly qualified and efficient Software Design Engineers has expressed his intention to leave your organisation (not yet resigned) in order to join a much more reputed multinational company with higher pay and better perquisites. As the Manager (HRD), write a very tactfully worded letter to him persuading to stay in your company, offering him more attractive facilities like higher pay, rent-free furnished accommodation, car-lift, promising to send abroad, and so on.                                                                       (5 marks)

Answer:

MICROSOFT INTERNATIONAL (I) LTD.

46, MG Road, Pune – 400056 Phone No. (020) 27191182, E-mail- microsoft@yahoo.com.

Ref. No. 76/HRD/2018 26th December, 2018.

Mr. Deepankar Sharma,

Software Designer,

MICROSOFT INTERNATIONAL (P) LTD.

Pune,

Dear Sir,

It has come to the notice of the management that you intend to leave our organisation in order to join IBM-computers, for better salary and perquisites.

The issue of your promotion was raised in our Board Meetings held on 14th December 2004, which was duly accepted.

We are pleased to inform that you have been promoted to the post of Deputy Manager, Software Design with an annual package salary of 8 lakhs, coupled with a car, a laptop and fully furnished accommodation.

We hope you will reconsider your decision to resign from your post, and stay with us for good. We request you to feel free to communicate your problems to us if any. We sincerely regret the delay in making this offer. We look forward for your positive reply.

Your Sincerely Sd/-

N.K. Kulkarni (Manager – HR)

2005 – May [1] (c) (iii) An office order is meant for internal use.

(ix) A Sales letter should be based on AIDA strategy.

(xii) Office circular and office note are synonyms.                                              (1 mark each)

Answer:

(iii) Office orders are issued by superiors to employees of an organisation to communicate matters relating to certain rights, withdrawing rights, imposing restrictions, making postings/transfers, granting promotion/increment or withholding increment etc, and are therefore meant only for internal use of an organisation.

(ix) The objective of a sales letter is to persuade the receiver to buy products/services. This is possible when the recipient becomes Aware, gets Interested, develops a Desire for the product/service leading finally to the required Action i.e. buys the product / service. Therefore, AIDA should be the guiding feature of a sales letter.

(xii) No. While an office circular is an example of downward communication used to circulate information or inform work related changes etc. to employees; an office note is an example of horizontal or lateral communication as it is generally exchanged between two departments.

2005 – May [2] (ii) Draft an office order granting promotion to an employee.

(5 marks)

Answer:

SURABHI ENTERPRISES LUCKNOW -5

Ref: PE/68/2018 Dt. 14th Feb’ 2018

OFFICE ORDER

Mr. R.K. Munshi has been promoted to the post of works Accountant w.e.f. 1 st March, 2005, He will report to Mr. Ashok bandit Director Finance.

Copies to – sd-

  1. Mr. R.K. Munshi R.K. Mahajan
  2. Mr. Ashbk Pandit Manager (Personal)

2005 – May [3] What is a Memo? Give a specimen of Memo concerning the transfer of an employee from one department to another. (10 marks)

Answer:

A Memo is a form of internal written communication in an organisation. Memo is the short form of memorandum originating from the Latin word ‘memorare’ which means to mention or tell. A memo is used to issue instructions or bring an important matter to the notice of the staff. It should be clear, concise, courteous, having a personal touch. The format of a memo is different from a letter. Since a memo moves from one department to another, it is essential to write the name of the person sending the memo and the name of the recipient and the designation or department of both the

persons. A memo does not carry a salutation (Dear ), and the writer’s

signature is put without writing the subscription or a complimentary close (Yours ). Many companies have their own printed memo sheets.

Memo Transferring an Employee to Another Department

New Era Co. Ltd.

Memo

No.: Finance/DLP/201/2018 24,h June 2018

To : Ashish Kumar From: Rahul Dutta,

Manager – Accounts Director – Finance

Sub: Transfer to Treasury Department

You have been transferred to our Treasury Department with immediate effect.

You shall report to Mr. Deepak Gupta, Chief Manager, Treasury latest by May 15, 2018 after handing over charge to Mr. Vikas Raina, Chief Accountant.

With best wishes for success in your new assignment.

Copy To: -sd-

Deepak Gupta, Treasury Vikas Raina, Accounts

Suhas Darda, Administration

2005 – Nov [1] (c) Comment on the following statements in about 30 words each:

(i) Office notes facilitate exchange of information between departments.

(1 mark)

(ii) Letters of enquiry are information seeking letters.                                                 (1 mark)

(iii) Letters that refuse adjustment towards customer complaints should

close in a friendly way.                                                                                                 (1 mark)

Answer:

(i) Office notes is a tool of horizontal communication. They are exchanged between departmental heads or officers of almost equal rank asking for suggestions or seeking or giving information about matters concerning particular department. It thus facilitates exchange of information between department.

(II) A letter of enquiry is written by the purchaser to bring to his knowledge about quantity of goods, quality of the goods, price of the goods, the terms of sale, terms of payment, the availability of good that he wishes to purchase. Thus, a letter of enquiry is an information seeking letter.

(ill) The customer is the most important party for the supplier. Therefore, all complaints should be dealt carefully. Especially the letters that refuse adjustment should close in a friendly way so that the customer is not lost.

2005 – Nov [4] (c) Write a circular letter announcing the opening of a new branch. (10 marks)

Answer:

THE SAMARITANS 12/16, Prajakta Building K.P. Kakkar Road, Hardwar 30th Nov 2004 WE ARE HERE Good news for all.

Just within five years of establishment, THE SAMARITANS have made a name in the supply of anything and everything in domestic appliances. With your continuous support and over whelming response we are boosted up. Having won your appreciation we have now opened on 15th September a branch in your city, at the address given above.

THE SAMARITANS, are the largest stockist of all types of electrical appliances for your HOME. It will be a pleasure to assist you in the purchase fitting and maintenance of your domestic electrical equipment. You will get specialised service from us in installing various electrical gadgets at your homes.

If you wish, our representative will be glad to call on you for:

– Demonstration

– Assistance in selection

– Advice on electrical fittings

– Discussion on anything that is electrical.

You are most welcome to our showroom at the above address. Your presence is most welcome.

Yours Cordially

2005 – Dec [3] Write a letter to one of the candidates who has qualified in the written test for the post of Management Trainee inviting him to appear for an interview. (15 marks)

Answer:

CEAT TYRES (P) LTD.

21, Andheri Lane, Goregaon (E), Mumbai – 400063.

Tel. No. (022)-97118128

No. HR/12/2005 26th December, 2018.

Shri Gopal Kumar,

Flat No. 53f, Meerapur, Allahabad – 211003 Dear Sir,

Sub: Interview for the post of Management Trainee.

We are pleased to inform you that you have qualified the written test conducted on 16lh Nov. 05 for the post of Management Trainee.

You are requested to be present, along with your original testimonials and certificates for a personal interview on 5lh February, 2019 at ‘Ceat-Hall’, Goregaon, Andheri- Mumbai – 63 at 10:00 A.M. Please note that no travelling allowance is payable for attending the personal interview.

Thanking you.

Yours Faithfully,

S/d-

Praveen Kumar Jain (Manager – HR)

2005 – Dec [5] (i) Attempt the following :

Recently, the Income-tax Department has notified to all the employers to mention PAN (permanent account number) of employees along with the amount of TDS, in the quarterly return. As the Accounts Manager, draft an office circular to obtain individual PAN from employees of your organisation latest by 25th January, 2018.                                                                                                                                    (5 marks)

Answer:

ELDEE MOTORS LIMITED.

27, Civil Lines, Greater Noida -17.

26th Dec, 2018.

CIRCULAR NO. 11/2005.

All. employees are hereby informed that in its recent notification, the Income-Tax Department has made it mandatory for the employee to mention PAN (Permanent Account Number) of their employees along with the amount of TDS in the Quarterly Return. All the employees are requested to submit their PAN to the undersigned latest by 15th January, 2018.

Sd/-

  1. K. Ghosh Accounts Manager.

2006 – May [1] (c) Comment on the following statements in about 30 words each :

(i) Only one standard format is there in which a business letter can be

written.                                                                                                                          (1 mark)

(ii) Sales letters need to be more detailed as compared to other letters.

(1 mark)

(iii) A letter of credit is required to be sent to an importer by the exporter.

(1 mark)

Answer:

Comment:

(i) Several formats are used for writing business letters. Choosing a particular form is a matter of individual taste and preference. The different forms are: the indented form, the block form, the complete block form, the semi-block form, and the hanging indented form. One should choose the form which best suits ones business requirements.

Comment:

(ii) Yes, the sales letters need to be more detailed as compared to other letters. This is so because sales letter are persuasive in nature. Sales letter persuades the customer. They are a kind of advertisement of the product or service offered. Thus, the sales letters are somewhat lengthy as compared to other letters.

(iii) A letter of credit is issued by the importer’s banker in favour of the exporter, authorising him to draw a bill of exchange upto a particular amount covering specific shipment of good, assuring him of payment against the delivery of the prescribed document in his own country. Thus a letters of credit is required to be sent by importer to exporter and not by exporter to an importer.

2006 – May [3] (c) What is a Memo ? Is it different from a Circular ? Recently a public notice issued by the Income-tax Department has come to the notice of General Manager – Finance. The notice asks all employers to submit PAN (Permanent Account Number) of their employees alongwith TDS (Tax Deducted at Source) in their Quarterly Returns. Prepare a Memo to bring it to the notice of Accounts Manager to issue a circular to all employees to submit their PAN. (2 + 2 + 6 = 10 marks)

Answer:

Memo: The word memo or memoranda has been derived from a Latin word ‘Memorare’ which means to mention or tell. It has been defined as, a short official notice that you write to a person or to several people, especially people who you work with. Thus, whenever a superior has to issue some instruction to his subordinates or to bring an important matter to their notice he writes a memo. The main purpose of a memo is to record or convey informations and decisions or to make short requests. It may be addressed to a single person or may be in form of a circular, addressed to all such persons whose name appears in the bottom left hand corner.

Circular: A letter which circulates the same message is known as circular letter. On certain occasion a business man has to communicate some message to a large member of his customers and suppliers. For this purpose he uses circulars. Circulars are also used to convey the message of a superior to his subordinates.

Is a memo different from a circular: Although both memo and circular serve the same purpose that is to convey a message to large number of people yet there is difference between them. The difference lies in the fact that while memos are used for internal communication circulars are used for both internal and external communication. Secondly memo can be for a single person or a group of persons while a circular is always for a group of persons.

A memo to issue a circular:

  1. V. K. Pvt. Ltd.

22, SUNDARAM TOWERS CHENNAI

MEMORANDUM

No. 61/18

From : A. K. PILLAI, G. M. (Finance)

To : SHRIDHAR T. P., ACCOUNTS MANAGER.

DATE : 4m April 2018.

SUBJECT : Notice to issue circular to all the employee’s

A public notice issued by the income tax Department has come to my notice. It asks all the employers to submit PAN of their employees along with T. D. S. in the quarterly returns.

With regard to this, you are requested to issue a circular to all the employees to submit their pan, with immediate effect.  (A. K. Pillai)

2006 – May [4] (c) What is a Tender? What is the purpose of inviting tenders? What specific information must be included in a Tender Notice? Why should the size of a tender notice be brief? (2+ 2 + 5 + 1 =10 marks)

Answer:

A tender refers to a formal offer to complete a particular job or to supply the specified goods and services at a stated price and within the specified time period.

A tender is written in response to invitation to tender and bids are sent out or published. It is written by contractors or business houses who give detail of the work to be done along with the cost estimates for the completion of work.

Purpose of inviting tenders: The basic purpose of inviting tender is to ask the suppliers or contractors to submit estimates for supplying specific goods or services as given in the bidding document.

Specific informations to be included in tender notice:

  1. Work to be done or goods to be supplied.
  2. Time period, required.
  3. Eligibility of the supplier.
  4. Earnest money to be deposited.
  5. Cost of tender document.
  6. Last date of receipt of application for purchase of tender.
  7. Last date for issue of tender document.
  8. Last date for receipt of tender.
  9. Date of opening of tender.

Size of Tender Notice: The size of the tender notice should be brief. This is because a message to be effective should be concise. It is well said that brevity is the soul of effective communication. Thus, a tender notice should be such in which the message is organised well by using simple words and short sentences.

2006 – June [3] One of the well-known companies in which you have been working for the last three years has been offering you a good pay, good perquisites and good working environment. Recently, you have received a much better offer from one of the most prestigious computer companies in India located in Kolkata and you have decided to join it. Draft a tactfully worded letter of resignation with one month’s notice without hurting your employer or letting him feel that you are ungrateful. (15 marks)

Answer:

To

The Manager (HRD)

RELIANCE TELECOMMUNICATIONS ‘

Nariman Point, Mumbai – 47 Dear Sir,

It has been a great pleasure and experience working in your prestigious organisation as a Deputy Accounts officer. I have always been obliged to receive a number of facilities during the course of my employment in the company. I was also having a good working relationship with all the employees in the organisation.

However, I wish to inform you that I shall be unable to continue my association with the company as I have been selected for the post of Manager in Satyam Software Kolkatta and have decided to join on 15th July, 2018. This letter may also be accepted as one month’s mandatory notice of resignation from my side.

I express my grateful thanks and hope to repay my debt to Reliance at some point of time in future.

Thanking You,

Yours Faithfully,

Sd/-

(Nilabh Kishore)

(Dep. Accounts Officer)

2006 – June [5] (i) Attempt of the following :

Draft a show cause notice to an employee for persistently coming late.

(5 marks)

Answer:

RECRON SYNTHETICS LTD.

Naini Kanpur

Ref. No. 76/HR/2018. 2nd June, 2018.

Mr. Kanti Swaroop Roy,

Asst. Librarian.

Show Cause Notice

It has been brought to the notice of the management that you have been persistently coming late to the office. It has resulted into backlog of work and vitiated work environment.

Please show cause within seven days as to why disciplinary action should not be taken against you. Failure to reply will imply that you have no defence to offer.

Sd/-

Manager – HR.

2006 – June [5] (iii) Attempt the following :

You are Manager – Administration. The Stores Section, a part of your department is to undergo annual stock taking on 29th – 30th June, 2018. Hence, no despatches would be possible. Draft an office note to be sent to all departments in your organisation informing them of the above.(5 marks)

Answer:

VINAYAKA INDIA LTD.

New Delhi -110001

Ref: ADM /32/2018 Date : 02nd June, 2018

From: Administration Department

To: All Department

Subject: Stock Taking.

This is to bring to the notice of all departments that Annual Stock-Taking of the Store Department will take place on 29th -30th June, 2018. The operations at our Stores Section wouldremain suspended on both the days, hence no dispatches would be possible.

All departments should re-schedule their indents.

Sd/-

(Ram Narayan) Manager Administration.

2006 – Nov [1] (c) Comment on the following statements in about 30 words each :

(i) You are responsible to summarise sales data every week for your boss. You have to write him a letter every time to inform the same.

.                                                                                                                                     (1 mark)

(ii) Tender system is used only for purchase of goods and services.

(1 mark)

Answer:

(i) In order to present the summarised sales data every week to my boss I would write a report which will be the ‘Periodic Report Memo’.These are written and submitted at regular intervals, since these are written frequently, they can be designed and preprinted so that writer can complete them quickly.

(ii) A tender refers to a formal offer to complete a particular job or to supply the specified goods and services at a stated price and within the specified time period.

A tender is written in response to invitation to tender and bids are sent out or published. It is written by contractors or business houses who give detail of the work to be done along with the cost estimates for the completion of work.

2006 – Nov [3] (c) What is a Proposal ? Are proposals submitted to potential clients only? What questions can help you planning your proposal writing ?

(2 + 2 + 6 = 10 marks)

Answer:

The dictionary meaning of the word proposal is ‘to propose’. To propose means to put forward a plan or scheme as a suggestion for consideration. In business a proposal is a persuasive offer to complete a particular task in a particular way. This offer is made either voluntarily or on request or as an answer to an advertisement.

The following considerations should be kept in mind while drafting a proposal:

  1. The requirement of the solicitor.
  2. The actual problem to be dealt with.
  3. The solution required.
  4. The way to solution.
  5. At last, the proposal should be able to convince the solicitor that the proposal writer will be able to tackle the problem of the organisation in an effective and efficient way.

Guideline for drafting the proposal:

  1. Proposal should be presented in a striking manner in order to arouse the reader’s curiosity and tempt him to read further.
  2. There should be detail description of the product, services and proposition to be offered.
  3. An appeal must be made to the reader in such a way that it explains the benefit of it. The positive points should be highlighted economy, durability, low cost, pride in possession, satisfactory performance etc.
  4. The reader should be convinced by giving or providing evidences that is profits, testimonials, references to user’s experience etc.
  5. Induce the reader to act at once by offering different types of inducements or by forceful and convincing words.
  6. The proposal is closed by informing the reader exactly what to do and how to do it so that the action becomes easy.
  7. It should follow AIDA formula.

2006 – Nov [4] You have to write an effective business letter. Answer the following questions :

(i) How many format styles are often used?

(ii) What are the main differences among them?

(iii) If the letter is to be written to Mr. Apoorva Maheshwari, Manager in ICICI Bank Limited’s Credit Cards Division, the bank being located in Andheri (West), Building Number 215 at SV Road, Mumbai, and Pin Code being 400 038, in what order would you write the inside address?

(iv) If Apoorva’s gender is female and you are not sure of her marital status, what kind of courtesy title would you use for her?

(v) If the letter was to be addressed straight to the ICICI Bank Ltd. and not to any individual or position, what courtesy title would you use for the Bank?

(vi) If you are addressing the letter straight to the firm what kind of salutation would you use?

(vii) Is there any relationship between salutation and formal close?

(viii) If you are writing a three paragraph letter in which paragraph wolild you place the following ?

(1) the idea you want to customer to consider;

(2) need or interest of the reader; and

(3) What service or information you have to offer ?

(Just mention the number) (1 +3+1 +1 +1 +1 +1 +1 =10 marks)

Answer:

(i) There are several forms which are used for writing business letters. The format styles often used by business organisation include the following:

(a) The Indented Form.

(b) The Block Form.

(c) The Complete Block Form.

(d) The Semi Block Form.

(e) The Hanging Indented Form

(ii) The main difference among them is due to the punctuation which can be open close or mixed. Used and the allignation of the matter to the left or right

(iii) To,

THE MANGER,

CREDIT CARD’S DIVISION,

ICICI BANK, LTD.,

BUILDING NO. 215, S.V. ROAD,

ANDHERI (WEST)

MUMBAI- 400038

(iv) In case of females whose marital status is not sure, the courtesy title generally used is ‘Ms’

(v) When the letter is to be addressed not to a person or position but to a firm (ICICI Bank Ltd. in this case) the courtesy title generally used is ‘Messrs’.

(vi) When a letter is addressed straight to a firm the salutation generally used is ‘Dear Sirs’

(vii) The salutation in a letter is like greeting a person when you meet him. The formal close is a courteous leave taking, a polit’e way of ending a letter. There is certainly a relationship between salutation and formal close. The formal close reflects the relationship between the writer and the person to whom the letter is addressed. Hence, the formal close must agree with the salutation.

(viii) Para No. 1 – What service or information you have to offer.

Para No. 2 – Need or interest of the reader.

Para No. 3 – The idea you want to customer to consider.

2006 – Dec [5] (ii) Attempt the following :

Goodwill Insurance Company is planning to organise its Golden Jubilee celebrations in the year 2018-1S. Draft an office circular soliciting suggestions from all staff members of the company to make the event a grand success and memorable.                                                                                           (5 marks)

Answer:

GOODWILL INSURANCE COMPANY

Huaz Khaz – East, Mumbai – 400026.

16th November, 2017.

OFFICE CIRCULAR NO-3/11/17.

All the staff members of Goodwill Insurance Company (GIC) are requested to send in their valuable suggestions to the undersigned to celebrate this year as a ‘Golden Jubilee Year’.

As all are aware GIC is completing its 50 years of operations. To mark the occasion, it is proposed to carry on celebrations for the entire year to make it a memorable affair.

All the company members are therefore requested to send in their suggestions latest by 20th December, 17 to the undersigned.

Sd/-

  1. K. Bhardwaj.

P.R.O.

2007 – June [4] Attempt the following :

(i) Draft a condolence message to the wife of one of your colleagues

expressing sympathy over her husband’s death. (Prepare only the body of the message.) (5 marks)

(ii) Draft a covering letter to be sent along with your resume to

Hindustan Levers Ltd., Post Box No. 1008, New Delhi-110001 for the post of sales representative in response to an advertisement in the Times of India. (Prepare only the body of covering letter. No resume is to be prepared.)                                                                                                                   (5 marks)

(iii) You are a well-known Company Secretary. You have been invited

by University College of Commerce, Jaipur to deliver a lecture on “Corporate Governance in India 20-years fthead”. Write a polite letter expressing your inability to accept the invitation due to other pressing engagements.                                                                                                                                    (5 marks)

Answer:

(i) Please refer 2004 – June [5] (iv) on page no. 740

(ii) To

The Manager HR,

HINDUSTAN LEVER LTD.

Post – Box No. 1008

New Delhi- 110001 Dear Sir,

Sub: Application for the post of Sales Representative.

This is in response to the advertisement No. 76/2018, appeared in the Times of India dated 15th May, 2018 for the post of Sales Representative.

As my resume shows, my background includes experience in market and marketing research. I am good at resolving problems i thanks to NCC training experience. HLL is a pioneer in FMCG and at would be a privilege to work for it.

I look forward to meeting you to discuss the contribution. I could make to HLL.

Thanking you is anticipation.

(iii) Parul Bhargava, FCS

Parul Bhargava & Associates 84, Old Gandhi Nagar

Ghaziabad – 32 To

Dr. Suman Seth.

Director,

University College of Commerce,

Jaipur – 7 Dear Dr. Seth,

It was a great honour for me to have been chosen as a speaker to deliver a lecture on “Corporate Governance in India 20 years Ahead”, on the occasion of cultural function to be held in your college. Thank you very much for thinking of me. I am pleased to know that you recognize my work on the subject.

You have planned the lecture on 7th July, 2018. Unfortunately,

I will be out of country to attend a conference in Australia during the same Deriod from 30th June to 15th July, 2018.

I am really disappointed that this conflicts with my schedule will keep me away from being a speaker at the memorable event.

Wishing you all the best.

Yours Sincerely,

Sd/-

(Parul Bhargava)

2007 – Dec [5] (i) Attempt the following :

Draft a thank-you letter (only body) to Vivek, Managing Director, Future Telecom Ltd.,7,M.G.Road, Mumbai who had interviewed you last Wednesday alongwith Rakshit and Shashank for the post of Company Secretary.                                                                                                                                    (5 marks)

Answer:

Dear Mr. Vivek,

■ I thank you, Mr. Rakshit and Mr. Shashank for the courtesy shown to me during the personal interview. I felt quite comfortable with the discussions made on the strategic issues of the growth of the organisation.

I thank you once again for the stimulating interview and will be pleased to supply any additional information required to support my application.

2008 – June [4] Attempt the following :

(i) Prepare the body of a letter to be sent by a company to an applicant who has not been selected for a job.

(iv) Last week your firm had organised a party in honour of your joint venture partner, Mitsubishi Corporation. Draft a goodwill message to Gupta Caterers (Pvt.) Ltd., who managed the catering and decoration for the event. (Draft only the body of the message)

(5 marks each)

Answer:

(i) MICROTEK COMPUTERS LTD.

64, M.G. Marg, Cannaught Place New Delhi -110101 Tell No. (011)27191181

Ref. No. HR/AO – N-16 26,h December 2001

Mr. Sanjay Asthana 10, Cantonment Road,

Allahabad-211003

Dear Mr. Asthana,

Please refer to your application dated 13th Nov. 01 for the post of Computer Operator and subsequent interview you had with our Managing Director.

We regret to inform you that your application has not been successful. However, this is not a reflection on your credentials and we hope that you will find a suitable position soon.

We thank you for showing interest in our organisation.

Yours Faithfully K.K. Malviya (Manager – HR)

(iv) We thank you for the wonderful job done at the party organised for our Joint-venture partner, Mitsubishi Corporation. The decoration the catering and the hospitality given to all was appreciated by all the guests. We thank you and assure you for future bonding whenever required.

Thank you once again for the commendable job done and making our event-a grand success.

2008 – Dec [5] (i) Attempt the following :

Draft a memorandum informing employees of your company that, henceforth, all employees are entitled to make personal use of photocopiers on payment basis.                                            (5 marks)

Answer:

RELICARE SERVICES (P) LTD.

INTER OFFICE MEMO.

To: All Employees.

From : General Manager. Date : 20th December, 2018.

Subject: Personal use of Photo copiers.

PERSONAL USE OF PHOTO COPIERS ON PAYMENT BASIS.

It is to bring to the notice of all employees that now a fully automatic photocopier machine has been installed in the time – office department for their personal use, on payment basis.

The rate list per page and the concessional price on the usage have been put up near the machine.

The payment can be made to the incharge of the time- office.

GM (Personnel)

2008 – Dec [5] (iii) Attempt of the following :

Draft the body of a letter to be written to the insurance company asking it to provide details of an ‘Against All Risks’, (AAR) Cover.                                                                                                  (5 marks)

Answer :

Our Company Recron Synthetics (P) Ltd. is interested in insuring its factory located at N-142, UPSIDC, Naini Industrial Area Naini, Allahabad. Our factory is already insured with your company against fire for a total value of ? 50 lacs. Now we would like to have an Against All Risks (AAR) cover.

We shall feel highly obliged if you please quote your lowest premium rates for an AAR cover at the earliest, as one Insurance Policy expires on 10th January, 2018.

2008 – Dec [5] (iv) Attempt the following :

Draft the body of an interview letter to Karan who has applied for the post of Human Resource Executive in your company.                                                                                                            (5 marks)

Answer :

We are pleased to inform you that on the basis of your performance in the written test organised on Saturday 11th September, 2008, you have been short listed for a personal interview for the post of Human Resource Executive in our organisation, to be held on 20th October, 2018, at our corporate office, at Gurgaon, at 11:00 am.

Please note that no traveling allowance is payable for attending the interview.

2008 – Dec [6] (iv) Attempt the following :

Saurabh, an investor, has filed a complaint that he has not yet received the dividend. Draft the body of the reply.                                                                                                                                   (5 marks )

Answer:

This is in reference to the complaint No. 786/FY 2018/Div regarding nonreceipt of the dividend. It is to inform you that the dividend of ^36,000/- (? Thirty six thousand only) have already been dispatched through warrant No. 893- Saurabh-476, dated 30th Nov. 2018, at your address. Through courier.

2009 – June [4] (b) A customer failed to pay his last two bills. You had written him two letters about non-payment. Being on vacation and tour, he could neither pay the bills nor reply the letters. After his return, he acknowledged to the company of the non-payment and asked for 15 days extension for making payment. The past record of the customer shows regularity of payment. Write a suitable reply granting him extension of time.

(10 marks)

Answer:

RELICARE COMMUNICATIONS (P) LTD.

R- 501, NAINI INDUSTRIAL AREA, NAINI, ALLAHABAD – 211006. TEL: 0532 – 2658786, FA* – 2657866.

Ref: 2009/176

2nd June, 2018.

Shri Naresh C. Bhargav, Nariman Enclave,

Phoolpur

Sub : Out standing payment.

Dear Shri Bhargav,

This is in reference to your letter dated 30th May, 2018 and we thank you for informing us why the bills for April and May remained unpaid. Being our valuable customer and a regular semester of previous dues in the past, we are pleased to extend the deadline to June 30,2018. We hope you will settle all your dues by this date. We value your association.

Yours sincerely Sd/-

(Parul Bhardwaj) Proprietor

2009 – June [5] Attempt the following :

(i) Prepare a letter of confirmation from retrospective effect to be issued to Rajesh, working as a Lecturer in your institution on probation (body of the letter only).                                                (5 marks)

Answer:

On the successful completion of your probation period on 30th April, 2009. We feel pleasure in confirming your appointment with the college for the post . of lecturer in the Department of Physics with effect from 1st May, 2018.

2009 – Dec [5] (i) Attempt the following:

Draft a show-cause notice to Ajay, working as an Accountant in your company, as to why disciplinary action should not bfe taken against him for divulging sensitive information to the correspondent of a newspaper.

(5 marks)

Answer:

Ref.No SCN/02/2018 25th December, 2018

Mr. Ajay Sharma,

Accountant,

Accounts Department Muradabad Branch,

Muradabad.

Dear Ajay,

The Senior Manager of your branch has reported that you divulged sensitive information about the financial health of the bank a week before the financial audited report to be published in the National Newspaper ‘The June”. The information was published in the said daily’s issue dated 12th December, 2018. It is reasonably assumed that the public response and the share-market value of the bank was adversely affected by your action.

Please show cause within 7 days of the receipt of this notice as to why disciplinary action under Rule-11 of the Service rule book of the Bank should not be taken against you. Failure to reply within time will imply that you have no defence to offer.

Yours faithfully,

Sd/

Manager-HR

2009 – Dec [6] (i) Attempt the following :

Draft an office order promoting Kushal from the position of Senior Accountant to Assistant Accounts Officer.                                                                                                                                    (5 marks)

Answer:

SRI PRAKASH ASSOCIATES (P) LTD., 36, RAM MANDIR MARG, LUCKNOW-39

Ref. No PER/78/018 26th December, 2018.

OFFICE ORDER

i

Mr. Kushal Kant Sharma, Senior Accountant is promoted with immediate effect as “Assistant Accounts Officer”. He will be getting a gross salary of ? 19,200, plus monthly HRA as per rules of the Company.

He will be on probation period for 1 year.

SdJ-

Ravi Kant HR-Manager

2009 – Dec [6] (iv) Attempt the following :

Write a letter to one of your business associates congratulating them on their winning the best exporter’s award (body of the letter only).                                                                                             (5 marks)

Answer:

We as pleased to learn that a record, third time in succession, your company has won the “Best Exporters Award” instituted by the Export Council of India. We feel proud to be associated with you.

Wishing you more success in future.

With Regards,

2010 – June [5] (iii) Attempt the following :

What points must be kept in mind while drafting a charge sheet ?

(5 marks)

Answer :

The following points must be kept in mind while drafting a charge sheet:

(a) It must be issued by the disciplinary authority or the appointing authority.

(b) The explanation from the concerned employee is discretionary before the issuance of the charge Sheet.

(c) While framing the charge, the number and contents of specific rule, Sub rule must quoted.

(d) The language of the letter should not be vague including the charges levelled.

(e) Each incident to be taken as a separate charge.

(f) In case of the charge of using offending language, exact wordings be .

quoted.

(g) Sufficient time should be allowed to the employee to reply, about the charges levelled against him/ he.

(h) All Explanations to the charges be called for in writing only.

2010 – Dec [5] Attempt the following :

(iii) Draft a show-cause notice to Sundar, working in Accounts

Department of a bank for divulging information about the Non Performing Assets (NPAs) of the bank, a week before the public issue subscription, to the correspondent of a newspaper The Current News’.     (5 marks)

(iv) What points must be kept in mind while drafting a goodwill letter?

(5 marks)

Answer:

(iii) Ref. No SCN/02/2009 25th December, 2009

Mr. Ajay Sharma,

Accountant,

Accounts Department Muradabad Branch,

Muradabad

Dear Ajay,

The senior Manager of your branch has reported that you divulged sensitive information about the financial health of the bank a week before the financial audited report to be published in the National Newspaper “The June”. The information was published in the said daily’s issue dated 12th December, 2009. It is reasonably assumed that the public response and the share-market value of the bank was adversely affected by your action.

Please show cause within 7 days of the receipt of this notice as to why disciplinary action under Rule-11 of the Service rule book of the Bank should not be taken against you. Failure to reply within time will imply that you have no defence to offer.

Yours faithfully, Sd/

Manager-HR

(iv) Goodwill may be described as the aggregate of those intangible attributes of a business which contributes to its superior earning capacity over a normal return on investment.

Goodwill is the value of business connections, the value of the probability that present customers, will continue to buy inspite of the allurement of competing dealers.

Goodwill is net recorded in the books of account but acts as an attractive force to push up sales and adds value to its assets. Goodwill letter carry genuine sentiments, and following points should be kept in mind while drafting a goodwill letter.

  • They should be drafted in brief.
  • They should not contain stereotyped phrases.
  • To provide the se letters a “personal touch, they should be framed in first and second persons.
  • To provide effectiveness and reality, these goodwill letters to be posted promptly.
  • The Goodwill letters should be drafted in a polite and courteous manner.
  • Goodwill letters should be drafted in such a way that, they do not hamper the image of others or the recipient.

2010 – Dec [6] Attempt the following :

(iii) A company has written the following letter of appointment in semiblock format: Find out any five mistakes in this letter:

26 – December – 2018

Mr. Atul Ghosh G-234, Gupta Colony New Delhi – 12 Dear Mr. Atul Ghosh :

Re : Offer of employment with New Heaven Associates as Sales Manager, Delhi. We are happy to offer you the position of Sales manager, Delhi.

You will be responsible for determining and implementing targets which will in no case be less than 110% of the current sales in each of the seven segments you will be addressing.

You will be responsible for the recruitment and training of a competent sales staff. You are to determine the levels of incentives and discounts to be offered within the broad guidelines provided by the finance Department.

In return the company will pay you a salary of ? 30,000 per month. Housing, conveyance and other applicable benefits will be payable as per company rules. You will also be entitled to 0.5% of the total sales volume achieved as commission. The company and you reserve the right to terminate this employment at will. We would like you to join by 20lh January, 2018. In case, this in not convenient, please call us and we can work out a satisfactory arrangement.

Please confirm the acceptance of the offer by 20Ih February, 2018.

Yours sincerely Manager – Human Resources                                                          (5 marks)

Answer:

The following are the mistakes in the letter :

  • Heading is missing.
  • The semi-blocked format of the letter is wrong.
  • Contact address not written.
  • Wrong placement of Date.
  • The letter does not contain the Reference Number.

2011 – June [4] (c) You are working as a Marketing Manager in Tata Motors at its Mumbai Headquarters. Recently, your office has received a letter from Miss Ching Ja Hoi, Manipur. She wants to buy a red coloured Tata Nano car directly from the company. Draft a reply advising her to buy it from the local dealer of Tata Motors. (10 marks)

Answer:

TATA MOTORS (NANO DIVISION)

MUMBAI (W)

26, M.G. ROAD MUMBAI-17 July 20, 2011 Ms. Chinj Ja Hai,

98, Sadarganj,

Manipur.

Sub.: Purchase of Tata Nano-Car.

It is in reference to you purchase order No. 7876, regarding your choice to buy our Tata-Nano Car. We appreciate and thank your wise decision to be our customer. As a matter of policy to ensure uniformity of Service and local representation, we market our products only through our authorized dealers. The name and address of our local dealer at Manipur is given below for your kind reference:

M/s Amit Deep Motor (P) Ltd.

37, Bara Bang Road,

Kirkhur Bajar,

Manipur – 7

Your order of red Nano-Car has been referred to our Local dealer, who shell get in touch with you very soon.

We once again thank you for choosing our product, and assure you of our ever-lasting sincere service.

Yours sincerely, Sd/-

(S.K. Bhardwaj) Marketing-Manager.

2011 – June [5] (i) Attempt the following :

Since Ankur; Marketing Manager, has gone on training for three months to Hawai University, Samir has to take additional charge of the office of Marketing Manager, till Ankur comes back. Prepare a suitable office order.

(5 marks)

Answer:

ASHA & COMPANY

36, Chock Bajar, New Delhi – 6

Order No. 137/2018 June 27, 2018.

OFFICE ORDER

Mr. Ankur Saxena, Marketing Manager has gone on training for a period of three months w.e.f. July 1,2018 to September 30, 2018, to Hawai University. During his absence, Mr. Samir Bhargava, Deputy Marketing Manager shall hold the charge of marketing Manager from July 27, 2018, until Mr. Ankur Saxena joins back the company. The appointment is purely temporary in nature.

Sd/-

HR – Manager

2011 – June [6] (iv) Attempt the following :

Write an office note from the Stores Department to the Administration Department that stock taking will take place on 29th and 30,h June, 2018. During this period, no stock item shall be issued. (5 marks)

Answer:

ASHA & CO. LTD.

NEW GREATER NOIDA

Ref: 7/STORE/07/18 24th July 2018

From: Sales Department To: Administration Dept.

Sub: Stock taking for the Period,

The stock taking for the purpose of closing the quarterly accounts for the year 2018 would take place on 28th – 29th July, 2018. Please advise all the departments to draw their latest by 27th July 2018, as the supplier will remain closed during the period.

Sd/-

Shrawan Kumar (Manager – Stores)

2018 – May [9] (c) Write circular addressing to the employees regarding office timings. (5 marks)

Answer:

(Circular No. XXI) (12,h June ,2008.)

(Office Timings)

For all employees.

This is an official confirmation about the office timings that have to be followed strictly by all the employees. Being an outsourcing organization, we maintain a different pattern of work hours as compared to the normal. It is a sincere request to all employees to follow work timings as per the mentioned guidelines, catering to the US work time.

  • Working hour 6 pm to 2 am.
  • Saturday and Sunday off.
  • Meal break from 9 pm. To 9.30 pm.

In case of emergency or any other exigency, Kindly notify the respected heads in advance.

Simram Thalreja Manager.

2018 – May [11] (c) Write a memo letter informing the employees of all branches about the suspension order of Mr. Z, cashier, on charge of misappropriation of fund of the same office.                (5 marks)

Answer:

Samriddhi Bank Limited 29 Kapasehra, Gurgan, Haryana.

Interoffice Memo

Date: 12 June, 2018.

To : All Branch Managers.

From: Mr. Naresh Kochar, General Manager.

Reference: 114/ LT.

Subject: Appraisal of Cashier’s Dismissal.

This is to inform you all that Mr. XYZ, Cashier of Samriddhi Bank, Vilas Nager Branch, has been suspended on charge of misappropriation of fund. All concerned are requested to abstain from transaction with him. The bank authorities will not be responsible for any sort of mishap.

2018 – Nov [9] (c) Write a circular addressing to the employees regarding reorganization of manpower and their responsibility in finance department of the company.                                               (5 marks)

Answer:

Subject: Circular regarding re-organisation of manpower and their responsibility in finance department of the company.

Circular No. 1856 AB 19th December, 2017

Re-organisation of Finance department

For all employees,

This is official confirmation about re-organisation of manpower and reallocation of responsibilities in finance department of our company. Department should identify staff for re-organisation, as follow:

Part -1

  • Where an activity/programme is no longer being carried out, the posts associated with that activity/programme should be deemed to be surplus, and available for re-organisation.
  • Volunteer who are willing to redeploy should be sought from relevant grades in finance.
  • Where there are insufficient volunteers, staff to be made available for reorganization should be identified in accordance with the policies of the company.

Part – II

  • Moving work to a regional location (reallocation of staff at their regional places to improve efficiency and for better economy)
  • Review Procedures (A steering committee will monitor your progress with a view to resolving individual problems.)

Vacant Post: (i) Tax and Compliance Officer

(ii) Capital Budgeting Head

(iii) GST Trainer

*This article contains all topics about Formal Letter and Official Communication- BUSINESS CORRESPONDENCE AND REPORTING

For notes on all CA foundation topics, you can visit this article CA foundation note

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