{"id":9643,"date":"2024-03-12T17:37:41","date_gmt":"2024-03-12T12:07:41","guid":{"rendered":"https:\/\/gstguntur.com\/?p=9643"},"modified":"2024-03-13T17:51:07","modified_gmt":"2024-03-13T12:21:07","slug":"writing-formal-letters-ca-foundation-bcr-notes","status":"publish","type":"post","link":"https:\/\/gstguntur.com\/writing-formal-letters-ca-foundation-bcr-notes\/","title":{"rendered":"Writing Formal Letters \u2013 CA Foundation BCR Notes"},"content":{"rendered":"<p>Browsing through Writing Formal Letters \u2013 <a href=\"https:\/\/gstguntur.com\/ca-foundation-bcr-notes\/\">CA Foundation BCR Notes Pdf<\/a>\u00a0help students to revise the complete subject quickly.<\/p>\n<h2>Writing Formal Letters \u2013 BCR Notes CA Foundation<\/h2>\n<p>Letters are the most popular form of written communication. In business, letters are an indispensable means of communication. Letters enable a business enterprise to keep in touch with its customers, branches, suppliers, investors, etc. There is an old saying \u201cA business is known by the letters it writes.\u201d Letters reflect the image of the organisation where they originate.<\/p>\n<p><strong>Need and Functions of Business Letters:<\/strong><br \/>\nAccording to Gartside, there are four main reasons for writing business letters:<\/p>\n<ul>\n<li>to provide a convenient and inexpensive means of communication without personal contact<\/li>\n<li>to seek or give information<\/li>\n<li>to furnish evidence of transactions entered into<\/li>\n<li>to provide a record for future reference.<\/li>\n<\/ul>\n<p>In addition, business correspondence is aimed at building goodwill by creating a good image of the organisation in the minds of readers.<\/p>\n<p>These various functions of a business letter are explained below:<br \/>\n1. Widen Contacts:<br \/>\nA business concern cannot send its representatives to each and every place of connections. But it can approach all persons through letters. It is difficult to approach in person busy executives, professionals and Government officials. However, a letter has easy access to one and all. In this way, letters help to widen the area of operations.<\/p>\n<p>2. Sharing Information:<br \/>\nWith the help of letters, a business firm can exchange information of varied type with different parties. Business houses send circular letters to share information about opening of a new branch, expansion\/renovation of an existing branch, change of ad-dress, launching of a new product, announcing an agency, clearance sale, admission of new partner, etc. Similarly, a business firm may send a letter enquiring about the credit status of a customer or it may send reply to such an enquiry from other firms.<\/p>\n<p>3. Authoritative Proof:<br \/>\nLetters written and signed by responsible persons are a conclusive proof of business transactions. These can be used as documentary evidence in a court of law in case of disputes. Letters are a written communication. Therefore, action can be taken, re-sponsibilities can be fixed and mistakes can be pointed out on the basis of letters. It is for this reason that oral messages on telephone require confirmation in writing.<\/p>\n<p>4. Record and Reference:<br \/>\nLetters can be preserved for future reference. The message can be passed on in its totality. It is often necessary in business correspondence to quote back references. It is not possible to remember all the details of previous transactions. Copies of letters sent and received provide knowledge of past transactions. With the help of such knowledge, a businessman can run his business easily and correctly.<\/p>\n<p>5. Building Goodwill:<br \/>\nA good business letter serves to project a good image of the business. It helps to make friends, improve the company\u2019s prestige and build goodwill. It is a silent sales-man.<\/p>\n<p>6. Lasting Impression:<br \/>\nThe impact of an oral message is felt when it is heard. On the other hand, a letter makes a lasting impression on the reader\u2019s mind because it stays with him, goes with him and reminds him every time it is read. It maintains a personal tone and waits till the reader finds time to look at it.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/10\/GST-Guntur.png\" alt=\"Writing Formal Letters \u2013 CA Foundation BCR Notes\" width=\"123\" height=\"13\" \/><\/p>\n<p><strong>Essentials of Effective Business Letters:<\/strong><br \/>\nLetter writing is an art and mastery over this art requires practice. While writing business letters the following qualities must be ensured:<br \/>\n1. Clarity:<br \/>\nThe message contained in a letter must be clear at first reading. The letter written must be clear both in thought and expression. A letter reflects the writer&#8217;s mind. Therefore, he must be absolutely clear in his mind about the message to be conveyed and its purpose. Clarity of expressions means use of appropriate words.<\/p>\n<p>All the facts and figures must be stated in the simplest possible words. There is no scope for ambiguity and flowery language in an effective letter. Therefore, vague and technical words should be avoided. For example, goods are being sent very soon is a vague statement. Goods are being sent on 11th March, 2002 is clear.<\/p>\n<p>2. Simplicity:<br \/>\nGood business letters must be written in very simple and lucid language. Such language makes an instant impression. Short and simple sentences should be used in place of long and uneven sentences. Often business letters are written in a stiff and detached style which is undesirable. Simple and familiar language is better than &#8220;Commercial English\u201d. A few examples of typical commercial English are given below along with simpler alternatives:<\/p>\n<table border=\"2\">\n<tbody>\n<tr>\n<td>Typical Expression<\/td>\n<td>Simple Alternative<\/td>\n<\/tr>\n<tr>\n<td>I am in receipt of your letter<\/td>\n<td>Thank you for your letter<\/td>\n<\/tr>\n<tr>\n<td>I beg to acknowledge receipt of your letter<\/td>\n<td>Thank you for your letter<\/td>\n<\/tr>\n<tr>\n<td>Your letter dated 10th instant is in our hands for which we thank you<\/td>\n<td>Thank you for your letter of 10th<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Kindly acknowledge receipt of same or Please send a receipt for it.<br \/>\nEnclosed herewith please find the cheque. We enclose a cheque for \u20b9 10,000 to the value of \u20b9 10,000<\/p>\n<p>3. Conversational Style:<br \/>\nLike all communications a letter is basically conversational in nature. An effective letter should be like a dialogue with the reader. It should be written in a friendly and conversational style. Dull and stiff style has no place in good letters.<\/p>\n<p>4. Correctness:<br \/>\nA good letter has to be correct in every respect e.g., contents, layout, spellings, grammar, etc. If the letter involves some legal matter, ascertain the correct position before you commit anything.<\/p>\n<p>Incorrect language spoils the message, distracts the readers attention and harms the image of the sender. Untidy appearance, typing mistakes, uneven spacing all should be avoided. In order to ensure accuracy, the letter writer must have knowledge of the firms policies and needs, of previous correspondence, etc. Effective letters should be coherent with proper emphasis. All letters should be sent and answered at the right time.<\/p>\n<p>5. Courtesy:<br \/>\nA courteous letter has the best chance of getting a favourable response. If you want favours seek them politely. Apologise sincerely for your mistakes and thank generously for favours received. A personal touch and Refrain from preaching. Elementary, obvious and flat statements often sound preachy. Avoid angry tone and exaggeration. You view point wording is very useful in negative (bad news) messages.<\/p>\n<p>For example:<br \/>\nWhen you reject the client\u2019s request for credit, view the situation from the client&#8217;s point of view to find out one explanation that would be most convincing to him. Then present the explanation in you point language. The explanation might be: \u201cAs an experienced businessman well acquainted with finance, you will understand why we must limit our credit to our working capital resources.\u201d Some more examples of \u2018you attitude\u2019 writing are given below:<\/p>\n<table border=\"2\">\n<tbody>\n<tr>\n<td>We are happy to have your order dated 15th December<\/td>\n<td>Your order of 15th December has been received<\/td>\n<\/tr>\n<tr>\n<td>We have received your report of July 7<\/td>\n<td>Thank you for your report of July 7<\/td>\n<\/tr>\n<tr>\n<td>We have sent the twenty copies of Communication Skills by Dr. C.B. Gupta<\/td>\n<td>Your twenty copies of Communication Skills by Dr. C.B. Gupta should reach you with this letter.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>6. You Attitude:<br \/>\nA good business letter should reflect the writer&#8217;s interest in the receiver. The message should be adapted to the cultural background, vocabulary, psychological make-up, etc. of the reader. You attitude means viewing things from the viewpoint of the reader. A few examples of \u2018I\/We attitude and \u2018you attitude\u2019 are given below:<\/p>\n<table border=\"2\">\n<tbody>\n<tr>\n<td>We Attitude<\/td>\n<td>You Attitude<\/td>\n<\/tr>\n<tr>\n<td>We are happy to report<\/td>\n<td>You will be happy to learn<\/td>\n<\/tr>\n<tr>\n<td>We are in receipt of your letter dated 21st March<\/td>\n<td>Thank you for your letter of 21st March<\/td>\n<\/tr>\n<tr>\n<td>We are pleased to have your new account<\/td>\n<td>Your new account is now open for your convenience.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>7. Positive Words:<br \/>\nBusiness letters reflect the image of the company. Therefore, all business correspondence should be written so as to enhance the company&#8217;s image. Positive language should be used in place of negative words such as \u2018failure\u2019, \u2018damage\u2019, &#8216;refuse&#8217; etc. Words that stir up positive, meaning in the reader&#8217;s mind help to make the letter persuasive. Such words create a positive image and induce the reader towards desired action.<\/p>\n<p>For example, \u201cWe regret to inform you that we cannot grant the credit requested by you\u201d creates a negative and unhappy impression. \u201cBecause of the heavy amount of book debt, the best we can do is offer you one week credit\u201d is better.<br \/>\nEmphasize the right points. In case of international correspondence, take care of cultural differences, write simply and clearly.<\/p>\n<p>8. Coherence:<br \/>\nYour letter should be coherent. The relationship between different parts of the letter must be clear. Arrange the informative in logical order. Transitional devices like tie-in sentences, repetition of key words, and transitional words help to ensure coherence.<\/p>\n<p>9. Persuasion:<br \/>\nBusiness letters should be written in a persuasive and tactful manner. Well- drafted sales letters are the best example of persuasive writing. Similarly, a job applicant can \u2018sell\u2019 himself better to the employer by adopting a persuasive tone. Words that stirrup positive feelings are persuasive. For example, \u201cwe regret to inform that we cannot grant the credit requested by you&#8221; creates a negative impression. \u201cBecause of the heavy amount of book debts, we are unable to grant you credit\u201d is a better expression.<\/p>\n<p>10. Sincerity:<br \/>\nEffective letters must reflect genuineness of feelings concern for the reader and legitimacy of claims made.<\/p>\n<p>11. Completeness:<br \/>\nIn business correspondence, completeness of facts is absolutely essential. Incomplete messages lead to irritation and wrong actions. Omission of an important word can create ambiguity. Therefore all the necessary details should be included in the letter. A letter is complete when it contains all the necessary facts and information for the particular objective or situation. While answering a letter ensure that all the necessary questions have been replied to. For example if the letter contains a purchase order, specify the quantity, size etc. of the goods required, mode of dispatch, date, by which goods should reach you, mode of payment etc.<\/p>\n<p>Business letters deal with crucial matters. Therefore, these should be drafted and edited before being mail. The letter should be well organized and written with clarity and precision. It should contain proper salutation and superscription. It should be properly typed. It should adhere to a formal or official letter. The first paragraph of a business letter introduces the subject. The second paragraph deals with the purpose of the letter. The concluding paragraph expresses gratitude especially if the sender seeks any kind of favour. The letter should be brief, precise and politic.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/10\/GST-Guntur.png\" alt=\"Writing Formal Letters \u2013 CA Foundation BCR Notes\" width=\"123\" height=\"13\" \/><\/p>\n<p><strong>The Layout of A Business Letter (Structure):<\/strong><br \/>\nGood layout is essential for an effective letter. An attractive appearance, good quality stationery and careful drafting help to make letters effective.<\/p>\n<p>The various parts of a business letter are as follows:<\/p>\n<ul>\n<li>Heading<\/li>\n<li>Date<\/li>\n<li>Reference number<\/li>\n<li>Inside address<\/li>\n<li>Salutation<\/li>\n<li>Body of the letter<\/li>\n<li>Complimentary close<\/li>\n<li>Signature<\/li>\n<li>Identification marks<\/li>\n<li>Enclosures<\/li>\n<li>Copy distribution<\/li>\n<li>Postscript<\/li>\n<\/ul>\n<p>1. Heading:<br \/>\nThe heading contains the name, address, telephone number, telex number, fax number, E-mail address of the firm. Most business firms use printed letterheads for correspondence. The letterhead contains all the above information. Unless it is clear from the name of the firm, the nature of its business should also be indicated. Generally, the name and address are printed on the top middle of the page and other information is given in the margins.<br \/>\nTelephone:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Fax:<br \/>\nTelegram:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 E-mail:<\/p>\n<p style=\"text-align: center;\">Super Fine Textiles Ltd.<br \/>\n1, Nariman Point, Mumbai-400001<\/p>\n<p>In the above heading, the firm\u2019s name indicates its business and, therefore, the nature of business is not mentioned separately.<br \/>\nTelephone:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Fax:<br \/>\nTelegram:\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 E-mail:<br \/>\nMessrs Ram Aggarwal &amp; Sons Wholesale Grain Merchants<br \/>\n7, Naya Bazar, Delhi-110006<br \/>\nIn the above heading, nature of business is mentioned separately because it is not clear from the firm\u2019s name.<\/p>\n<p>2. Date:<br \/>\nEvery business letter must carry the date. It enables quick reference in future and helps in prompt action and orderly filing. Date may become a material fact in a suit filed in a court of law. The date consists of the day, month and year. Some letterheads contain a printed line indicating where the date should be typed.<\/p>\n<p>The date should be typed two spaces below the last line of the heading for a better look The date should be typed in the right-hand corner. Names of the month and the year should be written in full and no suffix such as \u2018st\u2019 or \u2018th\u2019 (31st or 7th) should be added to the day.<br \/>\nUse it<br \/>\n31 January, 2002<br \/>\nJanuary 31, 2002<br \/>\nAvoid it<br \/>\n31-1-2002<br \/>\n31st Jan., 2002<br \/>\n31st January,\u201902<\/p>\n<p>3. Reference:<br \/>\nThe reference helps to link correspondence for prompt reply and quick action. It serves to identify the department or section from which the letter is being sent or the particular file in which copy of the letter is to be found. Replies to the letter can be sent to the proper official. Generally, reference is typed on the left margin.<br \/>\nReference: 7\/MA\/02<br \/>\nIn the above reference, 7\u2019 denotes the number of the letter, MA denotes that the letter has originated from the marketing department and 02 stands for the year 2002.<br \/>\nSome firms indicate the reference number and date of the letter in the main body: \u201cThank you for your letter No. 7\/MA\/02 of January 31, 2002\u201d<br \/>\nSome letterheads contain two lines for references.<br \/>\nYour reference &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..<br \/>\nOur reference &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;<br \/>\nThe second method is preferable as it enables quick filing and saves time.<\/p>\n<p>4. Inside Address:<br \/>\nIt contains the name and full address of the firm or the individual to whom the letter is written. It facilitates filing and helps the despatch clerk to write the same address on the envelope. Inside address should be written two spaces below the reference. Special care should be taken to spell the addressees name correctly.<br \/>\nSuperfine Textiles Limited<br \/>\n1, Nariman Point, Mumbai &#8211; 400001<br \/>\nWhen addressing individuals Mr.\/Mrs.\/Ms. or other appropriate prefix should be used. Mr.\/ Shri is used for both married and unmarried men. Mrs.\/Shrimati is used for a married woman. Miss is used for an unmarried woman, while Ms. can be used both for married and unmar\u00acried women. Titles of rank such as Professor, Dr., Sir, should be used wherever appropriate. Where a firms\u2019 name contains a personal name, Messrs should be used :<br \/>\nMessrs Ram Aggarwal &amp; Sons<br \/>\n7, Naya Bazar, Delhi &#8211; 110006<br \/>\nWhen you wish to direct the letter to a particular official \u2018an attention line\u2019 two spaces below the inside address should be given :<br \/>\nMessrs Ram Aggarwal &amp; Sons<br \/>\n7, Naya Bazar, Delhi-110006<br \/>\nAttention: The Sales Manager<br \/>\nOR<br \/>\nAttention: Mr. M.L. Aggarwal<\/p>\n<p>5. Salutation:<br \/>\nThe salutation is the greeting of the addressee. It is the written equivalent of &#8216;Hello&#8217; used in conversation. It should be written two spaces below the inside address. While addressing an individual \u2018Dear Sir\/Dear Madam\u2019 is desirable.<\/p>\n<p>When the letter writer enjoys a close relation with the addressee, &#8216;My dear\/Dear Mr.\/Dear\u2019 may be used before the surname of the addressee. When the addressee is a plural or a firm, &#8216;Dear sirs\/Dear Medams\u2019 is used. In official and formal correspondence, Sir\/Madam should be used.<br \/>\nSir\/Madam<br \/>\nDear Sir\/Dear Madam<br \/>\nDear Sirs\/Dear Mesdames<br \/>\nFor business correspondence<br \/>\nFor saluting firms<br \/>\nFor official correspondence<br \/>\nFor informal letters<br \/>\nIn some cases, the subject of the letter is also mentioned before salutations. The purpose of the subject line is to let the reader know immediately what the letter is about. Like attention line and reference it saves time.<br \/>\nDear Sirs<br \/>\nSubject: Payment of Bill No. M\/107 of 5 July, 2002.<\/p>\n<p>6. Body of the Letter:<br \/>\nThis part contains the message which the letter is to convey so as to produce a suitable response. The material in this part should be arranged and organised carefully. The body consists of the following:<br \/>\n(a) Subject and Reference:<br \/>\nFirst of all, a brief mention of the main theme of the letter is given. This helps to link up the correspondence and adds to the clarity of the letter. Reference in the body of the letter is the reference number of the letter in reply to which the letter is being written or the number of the previous letter already sent to the addressee. Subject and reference need not be given in the body of the letter if the same has already been given before salutation.<\/p>\n<p>(b) Opening paragraph:<br \/>\nThis paragraph is designed to attract the reader\u2019s attention and make him go through the whole letter with interest and concentration. The letter should open with acknowledgement or gratitude, or with a reference to the action taken on the reader\u2019s previous letter. The \u2018you\u2019 approach should be adopted to make a good impression.<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-9647\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/11\/Writing-Formal-Letters-\u2013-CA-Foundation-BCR-Notes-IMG-1.png\" alt=\"Writing Formal Letters \u2013 CA Foundation BCR Notes IMG 1\" width=\"709\" height=\"162\" srcset=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/11\/Writing-Formal-Letters-\u2013-CA-Foundation-BCR-Notes-IMG-1.png 709w, https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/11\/Writing-Formal-Letters-\u2013-CA-Foundation-BCR-Notes-IMG-1-300x69.png 300w\" sizes=\"(max-width: 709px) 100vw, 709px\" \/><\/p>\n<p>(c) Main Paragraph:<br \/>\nThis paragraph contains the subject-matter of the letter. It should contain all the relevant details but should be brief and precise. It should be written in simple and clear words so that the reader can understand them easily without any ambiguity in his mind.<\/p>\n<p>(d) Closing paragraph:<br \/>\nIn this paragraph the letter writer should state the action expected of the reader. It should be friendly but firm so as to motivate the reader. An offer or a request may be made in the closing paragraph. A positive approach and a friendly attitude should be used throughout the body of the letter.<\/p>\n<p>7. Complimentary Close:<br \/>\nThe complimentary close is a polite way of ending a letter like a courteous leave-taking or \u2018good-bye\u2019. Complementary close should correspond with the salutation as shown below:<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-9648\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/11\/Writing-Formal-Letters-\u2013-CA-Foundation-BCR-Notes-IMG-2.png\" alt=\"Writing Formal Letters \u2013 CA Foundation BCR Notes IMG 2\" width=\"759\" height=\"263\" srcset=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/11\/Writing-Formal-Letters-\u2013-CA-Foundation-BCR-Notes-IMG-2.png 759w, https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/11\/Writing-Formal-Letters-\u2013-CA-Foundation-BCR-Notes-IMG-2-300x104.png 300w\" sizes=\"(max-width: 759px) 100vw, 759px\" \/><br \/>\nThe complimentary close is usually given below the closing paragraph of the body of the letter at the right corner. Only the first letter of the close is capitalised. Participial closure (&#8220;Thanking you&#8221;, &#8220;Hoping to hear from you soon\u201d, etc.) should be avoided.<\/p>\n<p>8. Signature:<br \/>\nSignature lends authenticity to the letter and without signature, a letter has no value at all. Signature is placed below the complimentary close. The name of the person signing the letter is typed below the signature. A few forms of signature. A few forms of signature are given below:<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-9649\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/11\/Writing-Formal-Letters-\u2013-CA-Foundation-BCR-Notes-IMG-3.png\" alt=\"Writing Formal Letters \u2013 CA Foundation BCR Notes IMG 3\" width=\"726\" height=\"741\" srcset=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/11\/Writing-Formal-Letters-\u2013-CA-Foundation-BCR-Notes-IMG-3.png 726w, https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/11\/Writing-Formal-Letters-\u2013-CA-Foundation-BCR-Notes-IMG-3-294x300.png 294w\" sizes=\"(max-width: 726px) 100vw, 726px\" \/><br \/>\nWomen should indicate their marital status as shown below. This will ensure correct salutation in replay to their letter.<\/p>\n<p style=\"text-align: right;\">Yours faithfully<br \/>\nMiss Shilpa Ghosh<br \/>\nSales Manager<br \/>\nYours faithfully<br \/>\nMrs. Shilpa Gupta<br \/>\nAccounts Manager<\/p>\n<p>9. Identification Marks:<br \/>\nIn this part initials of the person dictating the letter and of the person typing are given on the left hand margin. These initials are helpful in fixing the responsibility for dictating and typing the letter. The initials may be put in any one of the following ways:<\/p>\n<ul>\n<li>CBGOPA &#8211; CBG : OPA<\/li>\n<li>CBG\/ OPA &#8211; CBG-opa<\/li>\n<\/ul>\n<p>CBG are the initials of the person who dictated the letter and OPA are the initials of the person who typed the letter.<\/p>\n<p>10. Enclosures:<br \/>\nIn some cases, important documents such as invoice, railway receipt, cheque\/ draft, prospectus, catalogue, price list, etc. are attached with the letter. In such cases a mention of these enclosures should be made in the letter. Generally the abbreviation \u201cEnel.\u201d is typed after the signature and on the left margin against which the number of enclosures is mentioned.<br \/>\nEnel.: Two<br \/>\nOR<br \/>\nEnds.<br \/>\n1. Cheque No &#8230;&#8230;&#8230;&#8230;&#8230;. dated &#8230;&#8230;&#8230;&#8230;&#8230;.<br \/>\n2. Railway Receipt No &#8230;&#8230;&#8230;&#8230;&#8230;. dated &#8230;&#8230;&#8230;&#8230;&#8230;.<br \/>\n3. Agreement dated &#8230;&#8230;&#8230;&#8230;&#8230;.<br \/>\nThis helps the despatch clerk to ensure that the enclosures as mentioned in the letter are ac\u00actually attached. It also reminds the receipt clerk to be careful in taking out all the enclosures to the letter before throwing away the envelope.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/10\/GST-Guntur.png\" alt=\"Writing Formal Letters \u2013 CA Foundation BCR Notes\" width=\"123\" height=\"13\" \/><\/p>\n<p>11. Copy Distribution:<br \/>\nIf copies of the letter are to be sent to persons other than the addressee, names of these persons are typed below the enclosure notation as shown below :<br \/>\nC.C.<\/p>\n<ul>\n<li>Mr. R.B. Chatterjee<\/li>\n<li>Miss Anuradha<\/li>\n<\/ul>\n<p>The names may be arranged in order of importance or alphabetically. If you do not want the addressee to know that copies of the letter are being sent to other persons, you should type the names of other persons on the copy only.<\/p>\n<p>12. Postscript:<br \/>\nWhen the writer forgets to include &#8216;something important in the body of the letter, he can add the message in this part as follows:<br \/>\nPS. Please remember this special low price offer is valid till December 31.<br \/>\nWriting a postscript is not a good practice and should preferably be avoided in a good busi\u00acness letter. However, it may be used to add a brief personal message or to emphasise a point already made in the letter.<\/p>\n<p><strong>Forms of A Business Letter (Style):<\/strong><br \/>\nForm of a letter refers to the layout or style of the different parts of a letter. Several forms are used for writing business letters. Choice of a particular form depends on individual taste and preference. You should choose the form that best suits your business. The various forms used in business letters are given below:<br \/>\n1. The Indented Form:<br \/>\nThis is perhaps the oldest form of a business letter. In this form, the date line is on the top right-hand corner below the heading. The inside address is in block forms. The first line of every paragraph starts two to four spaces from the left-hand margin. Subsequent lines in each paragraph begin from the left margin. Each new part is indented two to four spaces. In this form closed punctuation (comma, full stop after each part of the letter) is used. This form is pleasing but more time is required in typing it. A specimen of the indented form is given below :<\/p>\n<p style=\"text-align: center;\">Gupta Enterprises<br \/>\n7, Barakhamba Road<br \/>\nNew Delhi-110001<\/p>\n<p style=\"text-align: right;\">June 7, 2002<\/p>\n<p>Messrs Ashoka Garments,<br \/>\n11, Gandhi Market, Jind-270001<br \/>\nDear Sirs,<br \/>\nPlease refer to your letter No. A\/21 of May 20, 2002.<br \/>\nWe are glad to know that our terms and conditions are acceptable to you. You will always receive prompt and efficient service as a valuable client. You are requested to send your orders. Our catalogue is enclosed herewith.<br \/>\nEnclosure<\/p>\n<p style=\"text-align: right;\">Yours faithfully,<br \/>\nM.L. Gupta<br \/>\nSales Manager<\/p>\n<p>2. The Full Block Form:<br \/>\nIn this form all parts of the letter are aligned with the left margin except the heading which is printed in the middle. Open punctuation (no commas and full stops except in the body of the letter) is used in this form. No typing adjustments are required because everything begins at the left margin. This saves time and energy. This form is popular due to its pleasant and informal look. However, some correspondents do not like it as it appears heavy and imbalanced on the left side. A specimen of this form is given below :<\/p>\n<p style=\"text-align: center;\">Company letter head<br \/>\nName and address already printed<br \/>\nTelegram, cable, telex, telephones, fax<\/p>\n<p>Ref No.<br \/>\nDate<br \/>\nName<br \/>\nInside Address<br \/>\nAttention line<br \/>\nSalutation<br \/>\nSubject line _________________<br \/>\nXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx.<br \/>\nXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx.<br \/>\nxxxxxx<br \/>\nClosing\/Subscription Signature<br \/>\nSignatory\u2019s typed name<br \/>\nSignatory\u2019s position in the company<br \/>\nCompany name Enel.<br \/>\nP.S.<br \/>\nRef. Initials.<\/p>\n<p style=\"text-align: center;\">Gupta Enterprises<br \/>\n7, Barakhamba Road,<br \/>\nNew Delhi-110001<\/p>\n<p>June 7, 2002<br \/>\nMessrs Ashoka Garments,<br \/>\n11, Gandhi Market, Jind-270001<br \/>\nDear Sirs,<br \/>\nThank you for your letter No. A\/21 of May 20, 2002.<br \/>\nWe are glad to know that our terms and conditions are acceptable to you. We assure you of prompt and accurate service.<br \/>\nYou are requested to send your orders. Our catalogue is enclosed herewith for your perusal. Yours faithfully,<br \/>\nM.L. Gupta<br \/>\nSales Manager<br \/>\nEnel. One<\/p>\n<p>3. The Modified Block Form:<br \/>\nIn this form the date, the complimentary close and the signature are aligned with the right margin. All the parts except the letterhead are aligned with the left margin. Parts and paragraph in the body of the letter are divided by double spacing. Within each part and paragraph single spacing is used. Open punctuation is used. This form saves time as very little typing adjustments are required. This is a very modern and popular form. A specimen of this form is given below :<\/p>\n<p style=\"text-align: center;\">Company letter head<br \/>\nName and address already printed<br \/>\nTelegram, cable, telex, telephones, fax<\/p>\n<p style=\"text-align: right;\">Date<\/p>\n<p>Ref. No.<br \/>\nName<br \/>\nInside Address<br \/>\nAttention line Salutation<br \/>\nSubject line (optional)<br \/>\nXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx.<br \/>\nXxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx<br \/>\nxxxxxxxxxxxxxxxxxxxxxxxxx.<br \/>\nxxxxxx<\/p>\n<p style=\"text-align: right;\">Closing\/Subscription<br \/>\nSignature<br \/>\nSignatory\u2019s typed name<br \/>\nSignatory\u2019s position in the company<br \/>\nCompany name<\/p>\n<p>Enel.<br \/>\nP.S.<br \/>\nRef. Initials.<\/p>\n<p style=\"text-align: center;\">Gupta Enterprises<br \/>\n7, Barakhamba Road<br \/>\nNew Delhi-110001<\/p>\n<p style=\"text-align: right;\">June 7, 2002<\/p>\n<p>Messrs Ashoka Garments,<br \/>\n11, Gandhi Market,<br \/>\nJind-270001<br \/>\nDear Sirs, ,<br \/>\nThank you for your letter No. A\/21 of May 20, 2002.<br \/>\nWe are glad to know that our terms and conditions are acceptable to you. We assure you of our prompt and accurate service.<br \/>\nYou are requested to send your orders. Our catalogue is enclosed herewith.<\/p>\n<p style=\"text-align: right;\">Yours faithfully<br \/>\nM.L. Gupta<br \/>\nSales Manager<\/p>\n<p>Enel. One<\/p>\n<p>4. The Semi-block Form:<br \/>\nThis is a combination of the indented and block forms. The indented form is used in the body of the letter whereas the inside address and complimentary close are written in block forms. The date is put below the heading and on the right margin. The date and the year are indicated in numerals and the month is written in full. Each paragraph in the body of the letter is indented three spaces. In this form, mixed punctuation is used. Some experts believe that it is easier to read this form because one is used to seeing this style in print. A specimen of this form is given below:<\/p>\n<p style=\"text-align: center;\">Company letter head<br \/>\nName and address already printed<br \/>\nTelegram, cable, telex, telephones, fax<\/p>\n<p>Ref. No.<br \/>\nDate<br \/>\nName and address of person to whom the letter is going<br \/>\nFor me attention of &#8230;&#8230;&#8230;&#8230;&#8230;.<br \/>\nSalutation<br \/>\nSubject heading-not obligatory, but often used<br \/>\nxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx<br \/>\nxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx<br \/>\nxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx<br \/>\nxxxxxxxxxxxxxxxxxxxxxxxxxxx.<br \/>\nxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx<br \/>\nxxxxxx<\/p>\n<p style=\"text-align: right;\">Closing\/Subscription<br \/>\nSignature<br \/>\nSignatory&#8217;s typed name<br \/>\nSignatory&#8217;s position in the company<br \/>\nCompany name<\/p>\n<p>Enel.<br \/>\nP.S.<br \/>\nRef. Initials.<\/p>\n<p style=\"text-align: center;\">Gupta Enterprises<br \/>\n7, Barakhamba Road<br \/>\nNew Delhi-110001<\/p>\n<p style=\"text-align: right;\">June 7, 2002<\/p>\n<p>Messrs Ashoka Garments,<br \/>\n11, Gandhi Market,<br \/>\nJind-270001<br \/>\nDear Sirs,<br \/>\nPlease refer to your letter No. A. 21 of May 20, 2002.<br \/>\nWe are glad to know that our terms and conditions are acceptable to you. We assure you of our prompt and accurate service.<br \/>\nYou are requested to send your orders. Our catalogue is enclosed herewith.<\/p>\n<p style=\"text-align: right;\">Yours faithfully<br \/>\nM.L. Gupta<br \/>\nSales Manager<\/p>\n<p>Enel. One<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/10\/GST-Guntur.png\" alt=\"Writing Formal Letters \u2013 CA Foundation BCR Notes\" width=\"123\" height=\"13\" \/><\/p>\n<p>5. The Hanging Indented Form:<br \/>\nIn this form, the first line of each paragraph is aligned with the left margin whereas all other lines are indented four or five spaces. The complimentary close is indented but inside address, signature or title are in block form. This form can catch attention quickly due to its unusual appearance. But it may have a distracting effect by focusing the reader\u2019s attention on the form rather than on the message of the letter.<\/p>\n<p>Considerable time and effort are involved in typing due to irregular placing and adjustments. This form is not very popular in business letters. Generally, mixed punctuation is used in this form. A specimen of this form is given below :<\/p>\n<p style=\"text-align: center;\">Gupta Enterprises<br \/>\n7, Barakhamba Road<br \/>\nNew Delhi-110001<\/p>\n<p style=\"text-align: right;\">June 7, 2002<\/p>\n<p>Messrs Ashoka Garments,<br \/>\n11, Gandhi Market,<br \/>\nJind-270001 Dear Sirs,<br \/>\nWe are launching our readymade shirts under the brand name SUPER SHIRTS next month. These shirts are made from imported cotton on computerised machines. These are the results of our collaboration with SPEARS of France. These shirts are available in ten colours in plain, stripes and checks.<\/p>\n<p>You are our long-standing and valuable stockists. Therefore, we offer you the agency for these shirts on our earlier terms and conditions.<br \/>\nIn case you are interested in this offer, please reply within three weeks.<\/p>\n<p style=\"text-align: right;\">Yours faithfully<br \/>\nM.L. Gupta<br \/>\nSales Manager<\/p>\n<p><strong>Direct And Indirect Styles:<\/strong><br \/>\nWriting in direct style is useful in most of business letters. It is easier to write and therefore saves the time of the letter writer. It also saves the reader\u2019s time because it presents the message concisely and quickly.<\/p>\n<p>Direct style is advisable for good news messages because such messages do not face resistance from the reader. The style is also appropriate for neutral messages (neither good nor bad news). Such letters require little or no explanation or permission to get action.<br \/>\nDirect style is appropriate in the following types of letters:<br \/>\n\u2192 Letters of inquiry: Letters that ask for information are best written in direct style.<\/p>\n<p>\u2192 Letters acknowledging an order : An acknowledgement is routine when the order can be handled without any problem. Acknowledgement letters help to build goodwill. Begin directly and express appreciation for the order.<\/p>\n<p>\u2192 Claim letters : Such letters carry bad news but direct style is useful due to two reasons. First, the reader is likely to correct the error so as to please the customer. There is no need to persuade the reader; Secondly direct style strengthens your claim. Therefore, begin the claim with a direct statement of what went wrong. Give enough facts to justify the claim. Be careful to use words that do not show anger or distrust. Lastly, state what you want done. Your closing words should also show a cordial attitude.<\/p>\n<p>\u2192 Adjustment letters : The good news in such letters justifies a direct approach. Use positive words, stress correcting the wrong not the wrong itself. Try to regain lost confidence by starting, the corrective action. End the letter with a pleasant and positive comment.<\/p>\n<p>\u2192 Order letters : Begin orders directly. Identify the ordered goods clearly and in a logical sequence. Mention the quantity needed and then describe the items in this order, close with friendly words.<\/p>\n<p><strong>Indirect Style:<\/strong><br \/>\nThis style is appropriate in the case of:<br \/>\nBad News Letters: When a request is rejected or some other bad news is to be conveyed, indirect approach is suitable as some explanation is required to prepare the reader for the bad news. It cushions the shock and helps to maintain goodwill.<\/p>\n<p>However, when the bad news is routine or the reader prefers frankness direct approach may be used. For example, when you refuse a request (e.g. for adjustment, credit, etc.) you need to explain and justify refusal. You have to convince the reader that the answer is fair and reasonable. In case you being with no, you put the reader in a negative frame of mind. An unhappy reader would not be in the mood to read your explanation.<\/p>\n<p><strong>Strategies For Writing Bad News Letters:<\/strong><br \/>\nGreat care is required in writing bad newsletters along with good news. Bad news stands out and is likely to receive more attention. Therefore downplay the bad news and highlight the good news. The little extra things you do for the reader will build goodwill.<br \/>\n\u2192 Think through the situation and identity the best explanation, view the situation from the reader\u2019s viewpoint. Work out a plan that will make the reader accept your decision as fair and logical.<\/p>\n<p>\u2192 Do not hide behind the company policy. Justify the refusal in terms of benefits to the reader. For example, refusing to accept returns of goods bought on sale, can be justified by mentioning the low price on sale.<\/p>\n<p>\u2192 In case the reader is clearly wrong, appeal to a sense of fair play.<\/p>\n<p>\u2192 Begin with some comment that meets the reader on neutral ground. It should closely pertain to the reader\u2019s request. For example, while refusing a request by an NGO for donation, you may begin. \u201cYour organization is doing a commendable job of educating the under privileged children. It deserves the help of those who are in a position to contribute\u201d.<\/p>\n<p>\u2192 State the reasons behind the refusal. Avoid negative words that may offend a sensitive reader. Adopt the you viewpoint.<\/p>\n<p>\u2192 The refusal should flow logically from the reasoning. Do not emphasise the refusal. Say it quickly, clearly and positively.<\/p>\n<p>\u2192 End with a pleasant comment.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/10\/GST-Guntur.png\" alt=\"Writing Formal Letters \u2013 CA Foundation BCR Notes\" width=\"123\" height=\"13\" \/><\/p>\n<p><strong>Request Letters:<\/strong><br \/>\nMeaning and Purpose:<br \/>\nA request letter is a letter that contains a request for something, e.g.; to supply goods, to provide information, to grant credit, to claim adjustment. Request letters should be written in a cordial and friendly style. Begin the letter with the request, provide justification for your request, and close with an appeal for a specific action indicating the deadline, if any. In case you request several items or pose several questions, number them clearly.<\/p>\n<p>Request letters may be written for the following purposes :<\/p>\n<ul>\n<li>to make sales enquiries<\/li>\n<li>to place orders<\/li>\n<li>to obtain necessary information<\/li>\n<li>to grant credit<\/li>\n<li>to claim adjustments.<\/li>\n<\/ul>\n<p>Structure of a Request Letter:<br \/>\nThe main parts of a request letter are as follows :<br \/>\n1. Beginning:<br \/>\nBegin the request letter with a direct statement of the request. First of all, state what you want and then explain your initial request. The tone of your request should be courteous and positive e.g. \u2018please\u2019, \u201cI would appreciate\u201d. An impatient demand or demanding an immediate action (\u201csend me your catalogue&#8221;) is not likely to get a favourable response. The general rule in a direct request is: \u201cwrite not only to be understood but also to avoid being misunderstood.\u201d<\/p>\n<p>If for example, you request a catalogue from some publisher, specify whether you want a general catalogue or a specialised catalogue of books on business communication. According to Edwin Newman, \u201cWhen writing direct requests get directly and clearly to the point by eliminating boastful complicated vocabulary and words that impress or conceal.\u201d You may begin with a question as it gets quick attention.<\/p>\n<p>2. Middle part:<br \/>\nIn the middle section of a request letter, give justification and explanation for your request. State how the reader will benefit by granting your request. For example, the owner of an export house might write to an European buyer \u201cWe supply the best quality tea produced in India\u201d. Adopt \u2018you\u2019 attitude in your letter. State the most important question first.<\/p>\n<p>The more specific and related questions may be put afterwards. Ask only the relevant questions which are central to your main request. Explain enough to enable the reader to another. If your request relates to some defective product specify the model number, date and place of purchase, the exact defect in the product.<\/p>\n<p>3. The end:<br \/>\nIn the last part of a request letter, specify the action you want and the time limit for the action. Close the letter in a courteous and friendly tone. Various types of request letters are given below: Letters of enquiry, requests for quotations and replies are an important part of business correspondence.<\/p>\n<p>Request Letters for Enquiry:<br \/>\nWhenever a buyer wants to get some information about the quantity, price, availability, etc. of goods to be purchased, or about the terms of sale, etc., he writes a letter of enquiry to the seller. Letters of enquiry are, therefore, information seeking letters.<\/p>\n<p>They are of the following types :<\/p>\n<ul>\n<li>Solicited Enquiry : An enquiry made in response to the seller&#8217;s advertisement and publicity.<\/li>\n<li>Unsolicited Enquiry : An enquiry made at the buyer\u2019s own initiative.<\/li>\n<li>Routine Enquiry : An enquiry made by an old buyer in the usual course of business.<\/li>\n<li>Enquiry for some favour : An enquiry for some favour like some special price, relaxation of terms and conditions etc.<\/li>\n<\/ul>\n<p>A letter of enquiry should be:<\/p>\n<ul>\n<li>brief and to the point<\/li>\n<li>clean, complete and correct<\/li>\n<li>positive and confident in tone<\/li>\n<li>straight forward but courteous.<\/li>\n<\/ul>\n<p>Letters of enquiry are sent by an organisation or an individual to enquire about price, discount, quantity, availability of goods, etc from the seller. They may be categorized as follows:<\/p>\n<ul>\n<li>An enquiry made at the buyer&#8217;s initiative or unsolicited enquiry<\/li>\n<li>An enquiry made in response to sellers offer\/advertisement or solicited enquiry<\/li>\n<li>A routine enquiry made by an old buyer in the usual course of business.<\/li>\n<li>An enquiry for some favour like some special price, relaxation of terms and conditions etc.<\/li>\n<\/ul>\n<p>Hints for Drafting a Letter of Enquiry:<\/p>\n<ul>\n<li>State the purpose of your letter, whether you need goods, services or information.<\/li>\n<li>Indicate to the seller how you got his name &#8211; from an advertisement or someone\u2019s recommendation.<\/li>\n<li>State the details of your business.<\/li>\n<li>Give an idea of the quantity you need so that the supplier may quote the best possible price.<\/li>\n<li>Request for price list, quotation, etc.<\/li>\n<li>Ask for samples or demonstration, wherever necessary.<\/li>\n<li>Ask for terms concerning discount, credit, mode of deliver, packing, etc.<\/li>\n<li>Give reasons for any concession you are asking for-large order, cash payment, etc.<\/li>\n<li>Avoid apologies example &#8211; \u201cwe beg you to send\u201d.<\/li>\n<li>Avoid unnecessary details and repetition.<\/li>\n<\/ul>\n<p><strong>Replies to Enquiry:<\/strong><br \/>\nAll replies must be sent at the earliest. An early reply reflects business etiquette and genuine respect for the buyer. Replies should contain complete information about prices, discount, credit, delivery, etc. Price lists and quotations may be enclosed with the reply or may be sent separately. In both the cases a reference about them should be given in the letter of reply.<\/p>\n<p>Hints for Drafting Replies:<\/p>\n<ul>\n<li>Refer to the date and\/or number of the enquiry.<\/li>\n<li>Thank the buyer for his letter and show appreciation for his interest in your firm, its products or services.<\/li>\n<li>Answer all the questions given in the letter of enquiry.<\/li>\n<li>State the terms of sale in clear and concise language.<\/li>\n<li>Mention the time period for which the offer is open.<\/li>\n<li>State whether the price list\/catalogue is enclosed or is being sent separately.<\/li>\n<li>Use some sales talk to stimulate the interest of the buyer.<\/li>\n<li>Show your willingness to help the customer in the form of additional information, if required.<\/li>\n<\/ul>\n<p>A few samples of letters of enquiry and replies are given below:<br \/>\nExample 1:<br \/>\nWrite a letter requesting a Stationery supplier to send their price list and catalogue.<\/p>\n<p style=\"text-align: center;\">Fine Stationery Mart<br \/>\n71 D, Kamla Nagar, Delhi-110007<\/p>\n<p style=\"text-align: right;\">10 January, 2002<\/p>\n<p>Messrs Neelgagan Stationery Co.<br \/>\n10, Park Street, Kolkata<br \/>\nDear Sirs,<br \/>\nWe are interested in making bulk purchases of stationery.<br \/>\nKindly send us your latest price list and catalogue.<\/p>\n<p style=\"text-align: right;\">Yours faithfully<br \/>\nShive Kumar<br \/>\nProprietor<\/p>\n<p>Example 2:<br \/>\nReply to the above enquiry.<\/p>\n<p style=\"text-align: center;\">Neelgagan Stationery Co.<br \/>\n10, Park Street, Kolkata<\/p>\n<p style=\"text-align: right;\">13 January, 2002<\/p>\n<p>M\/s Fine Stationery Mart<br \/>\n71 D, Kamla Nagar,<br \/>\nDelhi-110007<br \/>\nDear Sir,<br \/>\nThank you for your enquiry of 10th January. We are glad to enclose our latest price list and illustrated catalogue.<br \/>\nOur stationery is made of high quality paper.<br \/>\nOur normal trade discount is 15% and 5% extra for bulk orders exceeding \u20b9 50,000.<br \/>\nIf you need any further details or assistance in meeting your special requirements, kindly feel free to write to us.<br \/>\nYours faithfully<br \/>\nFor Ncclgagan Stationery Co. v.<br \/>\nM.N. Kapoor Sales Manager<br \/>\nEnel.: 1. Price List<br \/>\n2. Catalogue<\/p>\n<p>Example 3.<br \/>\nWrite A letter to Star Sports enquiring&#8217;the prices, terms of sale, etc. with reference to their advertisement in the Hindustan Times.<\/p>\n<p style=\"text-align: center;\">Modern Traders<br \/>\n10, New Market, Meerut (UP.)<\/p>\n<p>10 February, 2002<br \/>\nStar Sports Ltd.<br \/>\n21, Andheri (W)<br \/>\nMumbai<br \/>\nDear Sirs,<br \/>\nWe read with interest your advertisement in the Hindustan Times dated 7 February, 2002 and are impressed by the description of sports goods made by you.<\/p>\n<p>We are leading dealers in sports goods in this area. The demand for sports goods is steadily increasing in this region and we have a large number of enquiries and orders for them.<\/p>\n<p>Kindly send us your catalogue and price list for wholesale purchases. Since our annual requirements in sports goods of all kinds exceed \u20b9 5 lakhs, we would like to place regular orders with you. Hence, please quote your most favourable prices and terms.<\/p>\n<p style=\"text-align: right;\">Yours faithfully<br \/>\nR.K. Singhal<br \/>\nPartner<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/10\/GST-Guntur.png\" alt=\"Writing Formal Letters \u2013 CA Foundation BCR Notes\" width=\"123\" height=\"13\" \/><\/p>\n<p>Example 4:<br \/>\nReply to the Above.<\/p>\n<p style=\"text-align: center;\">Star Sports LTD.<br \/>\n21, Andheri (W), Mumbai-400001<\/p>\n<p style=\"text-align: right;\">15 February, 2002<\/p>\n<p>Modern Traders<br \/>\n10, New Market,<br \/>\nMeerut (UP.)<br \/>\nDear Sirs,<br \/>\nThanks for your enquiry of 10 February, 2002. We are glad to know that you are impressed by our advertisement in\u2018The Hindustan Times\u2019.<br \/>\nYou will be glad to know that our sports goods are approved by the BIS. Therefore, your customers have an assurance that they are using the finest items now available in the market and are getting the maximum value for their money.<br \/>\nThe enclosed catalogue will give you all the necessary details about the sports goods that you might be needing. You will find our prices-F.O.R. anywhere in India-very competitive. In view of the large business promised, you will also get a special trade discount of 5 per cent on all orders and an additional 5 per cent on all orders exceeding \u20b9 25,000.<br \/>\nWe assure you of our immediate attention to your orders.<\/p>\n<p style=\"text-align: right;\">Yours faithfully<br \/>\nS.K. Tayal<br \/>\nSales Manager<\/p>\n<p>Enel.: One<\/p>\n<p>Example 5:<br \/>\nYou have received quotations for electrical goods from Bharat Electricals Ltd. but you find that their terms of 5% trade discount and 30 days\u2019 credit are not competitive compared to quotations from others. Write a letter asking them to offer you better terms.<\/p>\n<p style=\"text-align: center;\">Sharp Electric Stores<br \/>\nHospital Road, Agra<\/p>\n<p style=\"text-align: right;\">1 March, 2002<\/p>\n<p>The Sales Manager<br \/>\nBharat Electrical Ltd.<br \/>\nColaba, Mumbai.<br \/>\nDear Sir,<br \/>\nRe.: Your quotation of 25th February<br \/>\nThank you for your letter of 25th February along with your quotations and catalogue.<br \/>\nA few other reputed firms from Mumbai have offered 7% trade discount and 2% cash discount for 30 days.<br \/>\nit would be competitive and hence justifiable if you allow us an additional trade discount of 3S or 3\u00b0ti cash discount for 30 days apart from the above 5&#8217;*o trade discount you have already offered. In view of the present large order of \u20b9 75,000 and the subsequent orders&#8217; you would be regularly getting from us, you should still find these terms attractive.<br \/>\nThese goods are needed to execute customers\u2019 urgent orders. Hence we look forward to getting a prompt reply from you.<\/p>\n<p style=\"text-align: right;\">Yours faithfully<br \/>\nKrishan Lai<br \/>\nPartner<\/p>\n<p>Example 6:<br \/>\nReply to the above<\/p>\n<p style=\"text-align: center;\">Bharat Electricals LTD.<br \/>\nColaba. Mumbai-400001<\/p>\n<p style=\"text-align: right;\">5 March, 2002<\/p>\n<p>Dear Sir,<br \/>\nMany thanks for your letter of 1st March. We really appreciate your interest in our products and your order for them.<br \/>\nMay we point out to you that our quotations contained minimum prices taking into account the variety and quality of the. goods. Moreover, our c.i.f. prices give you an additional benefit. The extra cost of packing required for the goods you have ordered leave us only a thin margin of profit.<br \/>\nHowever, we shall be glad to allow you the requested additional 3% discount if you can raise your order to \u20b9 1,00.000 worth of goods.<br \/>\nWe await your confirmation and additional order.<\/p>\n<p style=\"text-align: right;\">Yours faithfully<br \/>\nP.K. Garg<br \/>\nSales Manager<\/p>\n<p>Example 7:<br \/>\nLetter of Enquiry<\/p>\n<p style=\"text-align: center;\">ABC Hostel<br \/>\nKnowledge Park II.<br \/>\nGreater Noida &#8211; 201308<\/p>\n<p style=\"text-align: right;\">Dale : 17 August, 2004<\/p>\n<p>Ref. No &#8230;&#8230;&#8230;.<br \/>\nPooja Furniture House<br \/>\n5, MG Road,<br \/>\nNew Delhi-110 010<br \/>\nDear Sirs,<br \/>\nRecently, we have constructed two hostels &#8211; one for boys and one for girls with a capacity of 200 beds each. We are now interested in purchase of necessary furniture needed to run the hostels.<\/p>\n<p>Kindly sent us your latest catalogue and quotation including discounts. We will appreciate if you , can grant us some special discount offer for purchase in bulk.<br \/>\nLooking forward to an early reply<\/p>\n<p style=\"text-align: right;\">Thanking you,<br \/>\nYours faithfully<br \/>\n(P. K. Sharma)<br \/>\nHostel Superintendent<\/p>\n<p>Reply to an Enquiry:<br \/>\nWhile replying to an enquiry, it. should be ensured that the requested information is provided, j Reply to an enquiry must be sent promptly otherwise it will reflect poor image of an organization. The letter must contain all relevant and complete information, such as prices, terms of sale, I discount rate, credit, delivery, after sale service and other terms and conditions. A catalogue or price list may either be enclosed with the letter or sent in a separate cover.<\/p>\n<p>Example 8:<br \/>\nReply to an Enquiry<\/p>\n<p style=\"text-align: center;\">Pooja Furniture House<br \/>\n5.MG Road, New Delhi-110 010<\/p>\n<p style=\"text-align: right;\">Date : 31 August, 2004<\/p>\n<p>Hostel &#8211; Superintendent<br \/>\nABC Hostel<br \/>\nKnowledge Park II<br \/>\nGreater Noida &#8211; 201308<br \/>\nDear Sirs,<br \/>\nThank you for your enquiry dated 17th Augusl, 2004. We are glad to submit the latest catalogue and price list of our furniture. Let me assure you that the furniture manufactured by us is of excellent quality.<br \/>\nOur normal trade discount is 20% on every item except steel Almirah on which the discount is 15%. Since you have requested for purchase in bulk therefore we can offer you a special discount of 25% on all items subject to a minimum order of \u20b9 2,00,000.<br \/>\nIf you require any other information please feel free to contact us at any time.<br \/>\nWe Assure you of our best services,<\/p>\n<p style=\"text-align: right;\">Yours faithfully<br \/>\n-Sd-<br \/>\n(Ajit Singh)<br \/>\nManager<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/10\/GST-Guntur.png\" alt=\"Writing Formal Letters \u2013 CA Foundation BCR Notes\" width=\"123\" height=\"13\" \/><\/p>\n<p><strong>Request Letter for Placing Orders:<\/strong><br \/>\nPurchase order for a product is one of the simplest kinds of request letters. Give adequate and precise information while placing orders. In case the letter contains insufficient or vague details, there will be delay in delivering and mistakes may occur in fulfilling the order. In case no response is received within a reasonable time, write or contact on phone to know the action taken by the supplier.<\/p>\n<p>While writing request letters for placing orders, the following points should be covered:<br \/>\n\u2192 Complete details of the goods ordered : Give a complete and clear description of the goods in terms of name of the goods, type of goods, their size, prices, method of packing and so on.<\/p>\n<p>\u2192 Details regarding quality: The specific quality of goods and their quantity must be mentioned.<\/p>\n<p>\u2192 Mode of transportation :The mode of transportation e.g. goods train, truck, air, shipping, post or courier service to be used must be specified.<\/p>\n<p>\u2192 Reference to quotations : The quotations of the supplier must be referred to so as to justify that the order is in accordance with the terms and conditions given in the quotations.<\/p>\n<p>\u2192 Conditions of sales : Specify the catalogue, specimen or advertisement on which the order is based.<\/p>\n<p>\u2192 Date and mode of payment: Mention when and how the payment will be made e.g. in cash or in instalments, bank draft or after documents are received through the bank.<\/p>\n<p>Example 9:<br \/>\nSpecimen of request letter for order<\/p>\n<p style=\"text-align: center;\">New Book Stork<br \/>\n11, Nai Sarak, Delhi<\/p>\n<p style=\"text-align: right;\">Telephone: 011 &#8211; 23212321<br \/>\nlax: 011 &#8211; 23210101<br \/>\nApril 2, 2007<\/p>\n<p>Mayur Paperbacks<br \/>\nDear Sir,<br \/>\nPlease deliver the following books by road to the above address by April 9, 2006.<br \/>\n1. Business Organisation &amp; Management by C.B. Gupta, 4th Edition, 2007\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a050 copies<br \/>\n2. Business Organisation &amp; Management (Hindi) by C.B. Gupta, Second Edition, 2007\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a030 copies<br \/>\n3. Personality Development and Communication Skills-1 by C.B. Gupta, First Edition, 2007\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 40 copies<br \/>\n4. Personality Development and Communication Skills-II by C.B. Gupta, First Edition, 2007\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 60 copies<br \/>\nPlease pack the books in a carton. The books are to be invoiced at the usual trade discount of 20 percent which you have granted us always.<br \/>\nThe cheque will be handed over to your delivery person on receipt of the books.<br \/>\nSincerely<br \/>\nDeepak Goel<br \/>\nPartner.<\/p>\n<p>Hints For Drafting An Order<br \/>\n\u2192 Thank the supplier for his quotation, especially if he has offered special terms.<\/p>\n<p>\u2192 Give details about the goods required:<\/p>\n<ul>\n<li>exact trade name, catalogue number, size, design, colour, style, quality, etc.<\/li>\n<li>quantity desired of each item<\/li>\n<li>price and discount of each item<\/li>\n<\/ul>\n<p>\u2192 Give instructions regarding :<\/p>\n<ul>\n<li>packing and marking<\/li>\n<li>insurance<\/li>\n<li>shipment-truck, train, ship. etc.<\/li>\n<\/ul>\n<p>\u2192 Stale the mode of payment:<\/p>\n<ul>\n<li>debit to account<\/li>\n<li>cash sent with order (C.W.O.)<\/li>\n<li>cash to be paid on delivery (COD)<\/li>\n<li>invoice to be sent through a bank<\/li>\n<li>bill to be drawn by the seller.<\/li>\n<\/ul>\n<p>\u2192 Close with desired emphasis e.g., time factor, quality, discount., etc.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-9650\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/11\/Writing-Formal-Letters-\u2013-CA-Foundation-BCR-Notes-IMG-4.png\" alt=\"Writing Formal Letters \u2013 CA Foundation BCR Notes IMG 4\" width=\"806\" height=\"1240\" srcset=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/11\/Writing-Formal-Letters-\u2013-CA-Foundation-BCR-Notes-IMG-4.png 806w, https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/11\/Writing-Formal-Letters-\u2013-CA-Foundation-BCR-Notes-IMG-4-195x300.png 195w, https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/11\/Writing-Formal-Letters-\u2013-CA-Foundation-BCR-Notes-IMG-4-666x1024.png 666w, https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/11\/Writing-Formal-Letters-\u2013-CA-Foundation-BCR-Notes-IMG-4-768x1182.png 768w\" sizes=\"(max-width: 806px) 100vw, 806px\" \/><\/p>\n<p><strong>Request Letter Seeking Credit:<\/strong><br \/>\nA business firm may make a direct request to its suppliers for sale of goods on credit. Such credit requests may also be made to manufacturers, wholesalers and banks. In a credit request, it is necessary to specify the period you have been in business, the existing accounts, name of your bank, your financial statements and references needed.<\/p>\n<p>Example 12:<br \/>\nLetter making a credit request.<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-9651\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/11\/Writing-Formal-Letters-\u2013-CA-Foundation-BCR-Notes-IMG-5.png\" alt=\"Writing Formal Letters \u2013 CA Foundation BCR Notes IMG 5\" width=\"812\" height=\"406\" srcset=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/11\/Writing-Formal-Letters-\u2013-CA-Foundation-BCR-Notes-IMG-5.png 812w, https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/11\/Writing-Formal-Letters-\u2013-CA-Foundation-BCR-Notes-IMG-5-300x150.png 300w, https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/11\/Writing-Formal-Letters-\u2013-CA-Foundation-BCR-Notes-IMG-5-768x384.png 768w\" sizes=\"(max-width: 812px) 100vw, 812px\" \/><br \/>\nWe have enjoyed a steady rise invour business since our beginning in April 2000. We are capable of paying our bills promptly, as you can see from the enclosed financial statemenis. We shall be glad to supply any more information and names of references for granting credit.<br \/>\nThere, is steady demand for vour products. We expect to place order of the above value alter every three months. This order could mark the beginning of a profitable relationship between our firms.<br \/>\nSincerely<br \/>\nSri Niwas Garg<\/p>\n<p>Refusing Credit:<br \/>\nUse tact in refusing as credit is personal. Use indirect approach so that the reader does not interpret the refusal as a personal reflection. Being nice to people is personally gratifying to all. It also helps in gaining future customers.<\/p>\n<ul>\n<li>Begin by developing a refusal strategy<\/li>\n<li>Do not bluntly tell your refusal<\/li>\n<li>Do not promise any future extension of credit<\/li>\n<li>In ease the applicant\u2019s financial position is weak, you can be frank.<\/li>\n<li>You may thank for the request<\/li>\n<li>Give explanation for a bad moral risk, it tan be vague and it can be more open for one in a financial<\/li>\n<li>A positively worded refusal is the best in ease the applicant&#8217;s finances are weak.<\/li>\n<li>End with friendly words that fit the situation.<\/li>\n<\/ul>\n<p><strong>Request Letter Seeking Information:<\/strong><br \/>\nIn a letter requesting some routine information or action, state what you want and why it is in the interest of the reader to help you. Such a direct request is likely to be granted provided the reader is able and willing to help you. Use specific details and polite tone to get a positive response. Vague words and impolite tone can cause embarrassment and negative feelings. You must be tactful while drafting such a request.<\/p>\n<p>Example 13:<\/p>\n<p style=\"text-align: center;\">North City Mall<br \/>\nNetaji Subhash Palace, Pitarripura, Delhi-110034<\/p>\n<p style=\"text-align: right;\">May 15, 2007<\/p>\n<p>The Manager<br \/>\nLG Electronics<br \/>\n7, Nehru Place, New Delhi<br \/>\nDear Sir,<br \/>\nWe are interested to know whether you have on ready stock of fifty split air conditioners. In addition, we also need ten high speed computers with printers for our staff. Kindly instruct your sales representative to bring with him the booklet of various types of air-conditioners and computers. After inspection and demonstration, we shall be in a position to decide and place orders.<\/p>\n<p style=\"text-align: right;\">Sincerely<br \/>\nDheeraj Sharina<br \/>\nPurchase Manager<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/10\/GST-Guntur.png\" alt=\"Writing Formal Letters \u2013 CA Foundation BCR Notes\" width=\"123\" height=\"13\" \/><\/p>\n<p><strong>Requests to Customers and Clients:<\/strong><br \/>\nBusiness firms often request their customers and clients to provide some information. Such requests tend to be simple and short. For example, Maruti Udyog and its dealers request their clients to write their experience with newly purchased cars. Such letters provide the buyers an opportunity to share their views on the products. The company receives valuable feedback for making necessary improvements in products and policies.<\/p>\n<p>Example 14:<\/p>\n<p style=\"text-align: center;\">Maruti Udyog<br \/>\nUdyog Vihar, Gurgaon (Haryana)<\/p>\n<p style=\"text-align: right;\">21 December, 2006<\/p>\n<p>Deal- Madam,<br \/>\nWe are grateful to you for the confidence you have shown in our products. We are sure you must be happy with your Esteem car which you purchased from Rana Motors on 14th December, 2006. We request you to spare a few minutes and fill in the enclosed feedback form so that we may be able to serve our customers even better.<br \/>\nRemember, Ms. Shipra. you can always count on us when you and your friends or relatives want to buy a new car.<br \/>\nDo give us the opportunity to serve you in future.<\/p>\n<p style=\"text-align: right;\">Sincerely<br \/>\nRoshan Yada<br \/>\nSales Manager<\/p>\n<p><strong>Persuasive Letters:<\/strong><br \/>\nPersuasive messages are designed to change the mindset of readers and to overcome their resistance. Therefore, such messages are generally written in the indirect order. It is necessary to present facts and give logical reasons that can convince the reader. Requests that are likely to face resistance require a slow and deliberate approach.<\/p>\n<p>Persuasion requires much more than simply asking someone to do something. It involves changing the attitudes of people and influencing their actions. Before writing a persuasive letter, you must know what you are writing about, to whom you are writing to and what action you want from your readers. Persuasive requests require a slow moving approach. Money rewards personal benefits and other appeals may be made.<\/p>\n<p>Purposes of Persuasive Letters:<br \/>\nPersuasive letters are written to serve the following purposes:<\/p>\n<ul>\n<li>to overcome the objections which might prevent or delay the desired action<\/li>\n<li>to provide adequate information so that the reader knows what to do<\/li>\n<li>to obtain the desired result<\/li>\n<li>to build a positive image of the writer\/writer\u2019s organisation.<\/li>\n<\/ul>\n<p>How to Write Persuasive Letters:<br \/>\nThe main steps involved in writing persuasive letters are as follows:<br \/>\n1. Plan the persuasion:<br \/>\nDevelop the persuasion strategy that will overcome-the readers objections. Imagination is required to design a plan that will convince the reader. Determine the reader\u2019s objections by putting yourself in your reader\u2019s shoes. Then think about what you can say to overcome these objections.<\/p>\n<p>The specific plan to be used will depend upon the situation. You may state how your reader will gain in time, money or prestige. In other cases you may persuade the reader by appealing to his love of beauty, excitement, doing good and so on.<\/p>\n<p>2. Gain attention in the opening:<br \/>\nPersuasive requests and sales messages are uninvited and are therefore likely to face resistance from the reader. The first part of a persuasive letter must be able to attract the attention of the reader. Attention is needed to get the reader in a mood to receive the persuasion. An interesting beginning can gain the readers attention.<\/p>\n<p>Imagination is also necessary to determine what will gain the readers attention. It might be some statement that offers a benefit or a question that arouses mental activity. The opening should act as a buffer for the request that follows. The following examples can be helpful. For a persuasive message seeking the cooperation of businessmen in promoting a fair,<\/p>\n<p>\u201cWhat would your profits be if 10,00,000 free-spending visitors came to our city during a single week\u201d.<br \/>\nFor a persuasive message requesting donation of eyes \u201cAfter your death you can make a person see the world through your eyes\u201d.<\/p>\n<p>3. Present the persuasion:<br \/>\nThe reasons you have selected need to be presented in a logical and orderly manner. Merely listing the points is not enough. You should communicate the points with convincing words. You-view-point and clear expression will help to penetrate the neutral or resistant mind of the reader. Your words should travel rapidly so that the reader does not get impatient.<\/p>\n<p>4. Make the request clearly and positively:<br \/>\nOnce you have prepared the reader well for what you want, the reader may be ready to accept your proposal. Present your proposal in proper words and positive tone.<\/p>\n<p>Look at the following examples:<br \/>\n\u201cWe are aware that many people oppose mutation of dead bodies on religious and emotional grounds but we hope you will not mind if your eyes after your death can serve others\u201d (Negative avoid it) \u201cLast year 1000 people donated their eyes. We are sure you will like to be among, such noble souls by donating your eyes\u201d. (Positive, use it.) Your request may end with the message. But further explanation may be given when a long persuasion effort is needed. It is a good idea to follow your request with a reminder of the appeal.<\/p>\n<p>Hints For Writing Persuasive Messages<\/p>\n<ul>\n<li>Decide the strategy.<\/li>\n<li>Open with words that gain attention.<\/li>\n<li>Present the message using persuasive language and you-approach.<\/li>\n<li>Make the request clearly.<\/li>\n<li>Use positive language and remind the appeal.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-9652\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/11\/Writing-Formal-Letters-\u2013-CA-Foundation-BCR-Notes-IMG-6.png\" alt=\"Writing Formal Letters \u2013 CA Foundation BCR Notes IMG 6\" width=\"807\" height=\"828\" srcset=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/11\/Writing-Formal-Letters-\u2013-CA-Foundation-BCR-Notes-IMG-6.png 807w, https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/11\/Writing-Formal-Letters-\u2013-CA-Foundation-BCR-Notes-IMG-6-292x300.png 292w, https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/11\/Writing-Formal-Letters-\u2013-CA-Foundation-BCR-Notes-IMG-6-768x788.png 768w\" sizes=\"(max-width: 807px) 100vw, 807px\" \/>In the above letter, an executive is requested to spare time and effort and provide information for an article in a business magazine.<\/p>\n<p>Foundation of Persuasive Letters:<br \/>\nConvincing an uninterested reader to take some action is indeed a very difficult task. Psychologists have carried out considerable research to identify the factors that help to overcome the resistance to a persuasive message and to motivate the people to change their beliefs and actions. These factors are called the foundation of persuasive letters. Thill and Bovee have suggested the following factors:<br \/>\n1. Needs and appeals:<br \/>\nAppeal to the unsatisfied needs of the reader is an important strategy that can elicit the desired response to a persuasive message. Since the needs of the readers differ they respond to a particular message in different ways. In order to understand human needs and design message that appeal to these needs, you must analyse and understand your readers.<\/p>\n<p>2. Emotions and logic:<br \/>\nEmotions and logic are powerful means of persuasion. There are always some emotions or logic behind the attitudes of people. While writing persuasive messages, appeal to the emotions and give logical arguments.<\/p>\n<p>3. Credibility:<br \/>\nObjective and specific proof of your message helps to enhance your credibility. Support your message with testimonials, guarantees, research studies and other solid facts.<\/p>\n<p>Following characteristics also make your message credible:<\/p>\n<ul>\n<li>Enthusiasm: Which means excitement about the subject of your message.<\/li>\n<li>Sincerity: Which refers to genuineness and good faith.<\/li>\n<li>Trust worthiness: Which stands for truth and honesty.<\/li>\n<li>Expertise: Which implies knowledge of the subject.<\/li>\n<li>Objectivity : Which means understanding of and willingness to see both sides of an issue.<\/li>\n<li>Similarity : Which includes attitudes and beliefs shared with the audience.<\/li>\n<li>Good intentions: Which implies care for the best interests of readers.<\/li>\n<\/ul>\n<p>4. Appropriate words: The words used in a persuasive message must be respectful and effective. Persuasive letters are of several types. Sales letters and collection letters are the most important types of persuasive letters.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/10\/GST-Guntur.png\" alt=\"Writing Formal Letters \u2013 CA Foundation BCR Notes\" width=\"123\" height=\"13\" \/><\/p>\n<p><strong>Sales Letters:<\/strong><br \/>\nIn the highly competitive business of today, publicity and advertisement have become essential for every business enterprise. Sales letters are one form of advertising. These letters enable a businessman to approach present and potential customers easily and at low cost. As a sales letter is directly addressed to a select group of customers it has a particular appeal and a personal touch. Sales letters are particularly useful in direct selling by mail. Thus, sales letters are the letters written for selling goods and services. Sales writing is not ordinary writing.<\/p>\n<p>Objectives of Sales Letters:<br \/>\nSales letters are written to achieve the following objectives:<\/p>\n<ul>\n<li>To promote the sales of a product, a service or an idea.<\/li>\n<li>To introduce new products in the market quickly, effectively and at a low cost.<\/li>\n<li>To introduce the salesman to the potential customer.<\/li>\n<li>To widen the market for existing products.<\/li>\n<li>To remind the customer about the product or service.<\/li>\n<li>To educate customers in better understanding of products and services and in selecting the right type of goods.<\/li>\n<li>To create and maintain the firms goodwill among the customers.<\/li>\n<li>To secure orders for a mail order business house.<\/li>\n<li>To serve as a silent salesman wherever a salesman cannot reach the customers.<\/li>\n<li>To keep the customers in regular touch with the company and its products and services.<\/li>\n<\/ul>\n<p><strong>Elements of a Good Sales Letter:<\/strong><br \/>\nA good sales letter must contain the following features :<\/p>\n<ul>\n<li>It should be appealing and persuasive.<\/li>\n<li>It should be attractive.<\/li>\n<li>It should be creative in nature.<\/li>\n<li>It should be complete, explain the product or service in detail.<\/li>\n<li>A brochure\/pamphlet, etc. may be attached with it.<\/li>\n<li>Use the right-appeal and you view point.<\/li>\n<\/ul>\n<p>In order to write good sales letters, the writer should have thorough knowledge of the product\/ service to be sold, the potential customer and the proposition which comprises prices, warranties, terms and conditions of sale. The writer should fully understand the wants and problems of the customer.<\/p>\n<p>A great deal of imagination is required to write good sales letters. A suitable emotion or rational appeal that fits the product and the prospect should be used. The best appeal depends on the prospects\u2019 uses of the product. Emotional appeals touch the heart. Rational appeals stress facts and logic.<\/p>\n<p><strong>Functions of Sales Letters-AIDA Strategy:<\/strong><br \/>\nA sales letters is expected to perform the following functions :<\/p>\n<table border=\"2\">\n<tbody>\n<tr>\n<td>1. Attracting<\/td>\n<td>Attention<\/td>\n<td>(A)<\/td>\n<\/tr>\n<tr>\n<td>2. Arousing<\/td>\n<td>Interest<\/td>\n<td>(I)<\/td>\n<\/tr>\n<tr>\n<td>3. Creating<\/td>\n<td>Desire<\/td>\n<td>(D)<\/td>\n<\/tr>\n<tr>\n<td>4. Securing<\/td>\n<td>Action<\/td>\n<td>(A)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>This is known as the AIDA strategy.<br \/>\n1. Attracting attention: A sales letter is an uninvited guest. It must attract the reader\u2019s attention through its physical appearance-good stationery, smart letterhead, good printing, attractive envelope, etc. You- attitude, personalised approach, relevant words and brief opening are also helpful in attracting the readers attention.<\/p>\n<p>The first or opening paragraph of a sales letter may begin with any of the following:<\/p>\n<ul>\n<li>A sincere compliment<\/li>\n<li>A positive comment or assertion<\/li>\n<li>An audience friendly statement.<\/li>\n<\/ul>\n<p>2. Arousing interest\/curiosity: A sales letter should begin in such a way that the reader gets into the subject-matter with interest and curiosity to know its full message. The opening sentence can be designed to arouse the readers interest in the product or service by presenting the sales material.<\/p>\n<p>A few methods of writing opening sentences in sales letters are given below:<\/p>\n<ul>\n<li>A striking statement &#8211; Save 40% on your electricity bill.<\/li>\n<li>A starting offer &#8211; Invest \u20b9 1,000 a year in these BONDS, retire with \u20b9 1,00,000 in 10 to 15 years.<\/li>\n<li>Offering a gift &#8211; Free for your the Reader&#8217;s Digest Diary if<\/li>\n<li>Asking or offering favour &#8211; Will you help us to help you?<\/li>\n<li>Asking a question &#8211; Do you want to cut down your telephone bills? Explain how your message is beneficial to the reader so as to get the reader thinking.<\/li>\n<\/ul>\n<p>3. Creating desire : The, exciting taste of close up.<\/p>\n<p>4. Securing action : A sales letter will go waste if it fails to secure the desired action from the customer. Limited time or quantity offer, discount offers, premiums, free samples and such other techniques can be helpful in securing prompt action from the reader.<\/p>\n<p>One expert said, \u201cMake your letter so convincing that the prospect would rather have the product than the money he must part with to buy it.\u201d A sales letter must end with a statement that urges specific action. The last part of the letter provides you a good opportunity to remind the reader of the benefit that will accrue by taking the action you want.<\/p>\n<p>Give adequate information to sell. Answer all questions and overcome all objections. Coordinate the letter with the attached brochure or booklet. Let the letter carry the main sales message. Recall the appeal and urge action now.<\/p>\n<p>Hints For Drafting Sales Letters:<\/p>\n<ul>\n<li>Begin the letter in a manner that arouses curiosity and tempts to read.<\/li>\n<li>Give a vivid description\/explanation of the product, service or proposition being offered.<\/li>\n<li>Tell the benefits of the product\/service.<\/li>\n<li>Convince the reader by giving evidence, testimonials, users\u2019 experience, etc.<\/li>\n<li>Induce the reader to act at once.<\/li>\n<li>At the close, tell the reader exactly what to do and how to do it so that the action becomes easy.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/10\/GST-Guntur.png\" alt=\"Writing Formal Letters \u2013 CA Foundation BCR Notes\" width=\"123\" height=\"13\" \/><\/p>\n<p>Essentials of a Successful Sales Letter:<br \/>\nSales letters or offers are one of the most important written form of business communication. Their primary aim is publicity or to reach out to a large number of people interested in a particular product\/ service and turn them into buyers. Even if people are not interested in the product, the aim of the letter is to make them interested in it. The requirements of an effective sales letter are as follows :<\/p>\n<p>1. Study the product or service:<br \/>\nThe first step in planning a sales letter is to study the product or service to be sold. If possible, test the product or service yourself or anothers. For example, if you want to sell a food item eat it. This will enable you to discover ideas for promoting the product or service. A thorough knowledge of the product or service is very useful for writing a sales letter. People will buy the product or service if they will benefit from its use and the price suits them. \u00bb<\/p>\n<p>2. Understand your prospects : Once you are satisfied that the product or service is worthy of promotion, identify the target market to whom the sales letter should be sent. Focus on target group and use specialised information. A sales letter is essentially meant for a particular class of consumers. No product or service can be of interest to all kinds of consumers. There are products specially designed for children, for women, for school children, for body-builders and so on. A sales letter\/offer for any of these items is designed and sent to this target group.<\/p>\n<p>An effective sales letter is backed by specialized knowledge or at least sufficient information about the product\/service offered and the needs of the consumer. In order to convince the consumer the letter must give convincing arguments in favour of the product, facts and figures comparing the product offered with its competitors, the changing needs and expectations of consumers and so on. Supplementary literature, brochures, excerpts from research findings etc. are also often supplied with the letter.<\/p>\n<p>3. Interesting opening:<br \/>\nAn effective sales letter has an attention-getting opening. It may start with a catchy subject-line, an exclamatory slogan, straight question, a rhetorical question or in whatever way the writer chooses to capture the audience. For example- \u201cHere is a good news for you!\u201d<\/p>\n<p>4. Emotional v. rational appeals:<br \/>\nIt is needless to say that a sales letter makes a strong appeal to the consumer\/receiver of the letter. The strategies to appeal the buyer can be classified into two categories &#8211; emotional and rational Emotional appeal is directed to our senses viz., taste, smell, feeling, hearing, and seeing. These appeals include strategies to arouse love, pride, enjoyment etc. Some products or services are suitable for emotional selling.<\/p>\n<p>For example, perfume, travel, exotic food, etc. Rational appeals are directed towards reason and include persuasive strategies aimed at saving making money, doing a job more efficiently and so on. The sales letter is carefully planned on the basis of the product, the needs and expectations of the consumers and how best to appeal to their heart or mind.<\/p>\n<p>5. Lengthy with conversational style:<br \/>\nAlmost all sales letters are long letters with conversational style in contrast with the other business letters that are supposed to be short and precise. A typical sales letter often runs in two or three pages as \u201cThe purpose of the letter is to persuade the reader that he needs what you are trying to sell and to get him to buy it\u201d. The buying action is also made easier, for example by providing a prepaid envelope, discount coupons or a toll free contact number.<\/p>\n<p>6. Price:<br \/>\nThe sales letter should be mailed to the prospects only after setting the price within the range which can yield a satisfactory margin of profit.<\/p>\n<p>7. Follow up:<br \/>\nA sales letter is the beginning in a sales promotion programme. It often has to be backed by reminders. A &#8216;follow-up&#8217; letter is written with reference to something that has been done before. It follows up on the previous contact. The customer\u2019s attention is secured by reference to the previous communication. A follow-up letter is brief because its function is to remind the customer to take action. The timing should be appropriate e.g., taking advantage of a current event. The letter usually points out that time is running out and the customer should hurry to take advantage of the limited offer.<\/p>\n<p>A few examples of effective sales letters are given below :<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-9653\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/11\/Writing-Formal-Letters-\u2013-CA-Foundation-BCR-Notes-IMG-7.png\" alt=\"Writing Formal Letters \u2013 CA Foundation BCR Notes IMG 7\" width=\"807\" height=\"670\" srcset=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/11\/Writing-Formal-Letters-\u2013-CA-Foundation-BCR-Notes-IMG-7.png 807w, https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/11\/Writing-Formal-Letters-\u2013-CA-Foundation-BCR-Notes-IMG-7-300x249.png 300w, https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/11\/Writing-Formal-Letters-\u2013-CA-Foundation-BCR-Notes-IMG-7-768x638.png 768w\" sizes=\"(max-width: 807px) 100vw, 807px\" \/><\/p>\n<p>Example 1:<br \/>\nA sales letter offering shirts<\/p>\n<p style=\"text-align: center;\">Super Textiles LTD.<br \/>\n7, Nariman Point, Mumbai-400070<\/p>\n<p style=\"text-align: right;\">September 15, 2002<\/p>\n<p>Dear Patron,<br \/>\nWhy buy the inferior when you can gel the best at the same price. Buy Super Shirts made specially from imported cotton For Only \u20b9 180 per piece.<br \/>\nSuper Textiles give you Super Value. Our shirts are stitched on the most modern computerised, machines at an exclusive price of \u20b9 180. Anywhere you would pay \u20b9 30 more for a similar&#8217; shirt.<\/p>\n<p>Super Shirt is a quality shirt and is offered at a popular price. It is the result of cooperative venture of Super Textiles and SPEARS of France. These shirts are available in ten colours in plain, stripes and checks.<br \/>\nSuper Shirts are offered at exclusive price only for a Limited period. Act now and save \u20b9 30.<\/p>\n<p style=\"text-align: right;\">Very truly yours<br \/>\nS.K. Patil<br \/>\nSales Manager<\/p>\n<p>Example 2:<br \/>\nA sales letter introducing a new life insurance policy.<\/p>\n<p style=\"text-align: right;\">March 13,2002<\/p>\n<p>Dear Customer,<br \/>\nWhatever the dream, I he future is guaranteed.<br \/>\nImagine, a third parent for your child. Someone who&#8217;ll take care of her education and other needs, even when you&#8217;re not there. So nothing can come in the way of her future, her dream. That&#8217;s ICICI Pru Smartkid. A never before policy for kids. Here is how the plan works for your child.<br \/>\n\u2192 It guarantees periodic payments throughout your child&#8217;s student life.<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-9654\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/11\/Writing-Formal-Letters-\u2013-CA-Foundation-BCR-Notes-IMG-8.png\" alt=\"Writing Formal Letters \u2013 CA Foundation BCR Notes IMG 8\" width=\"729\" height=\"102\" srcset=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/11\/Writing-Formal-Letters-\u2013-CA-Foundation-BCR-Notes-IMG-8.png 729w, https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/11\/Writing-Formal-Letters-\u2013-CA-Foundation-BCR-Notes-IMG-8-300x42.png 300w\" sizes=\"(max-width: 729px) 100vw, 729px\" \/><\/p>\n<p>\u2192 In the event of your not being there.<\/p>\n<ul>\n<li>It waives off all future premium payments, while the periodic payments to your child continue.<\/li>\n<li>The sum assured is paid immediately to your family.<\/li>\n<li>For a nominal extra premium, 10% of the sum assured gets paid to your child annually to take care of her regular living expenses.<\/li>\n<\/ul>\n<p>So no matter what, you can guarantee your- child a worry-free future.<\/p>\n<p style=\"text-align: right;\">Yours truly<br \/>\nGeneral Manager<\/p>\n<p>Example 3:<br \/>\nA sales letter regarding lighting equipment<\/p>\n<p style=\"text-align: center;\">Mysore Electricals LTD.<br \/>\n11, Mahatma Gandhi Road, Bangalore<\/p>\n<p style=\"text-align: right;\">1st January, 2002<\/p>\n<p>Mr. Rajeev Verma<br \/>\n1\/12, Roop Nagar<br \/>\nDelhi<br \/>\nDear Mr. Verma,<br \/>\nWhat factor is more important ill your lighting equipment:<br \/>\nMaximum light output?<br \/>\nLong life?<br \/>\nTrouble-free service?<br \/>\nMinimum maintenance cost?<br \/>\nMysore lighting equipment can offer you all.<br \/>\nMaximum light output demands that every component of the lighting equipment functions perfectly. Mysore electricals take no chance, for they manufacture all the components required for your equipment at international standards. Since Mysore lighting equipment has to undergo tests far more exacting than normal operational conditions, they are unequalled for performance and long useful life.<\/p>\n<p>As a result, replacements are needed rarely and the maintenance cost is kept at the minimum. In other words, Mysore electricals give you everything you want from lighting equipment, maximum light output, long-life, trouble five service-all at a minimum maintenance cost.<\/p>\n<p>Ask for MYSORE lighting equipment to ensure ultimate economy. Il is efficient and economical in operation and attractive in design. Get today Mysore lighting equipment fittings from your nearest Mysore electricals dealer.<\/p>\n<p style=\"text-align: right;\">Brighteningly yours<br \/>\nfor Mysore Electricals Ltd.<br \/>\nS.P.S. Reddy<br \/>\nSales Manager<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/10\/GST-Guntur.png\" alt=\"Writing Formal Letters \u2013 CA Foundation BCR Notes\" width=\"123\" height=\"13\" \/><\/p>\n<p><strong>Collection Letters:<\/strong><br \/>\nCollection letters are the letters which are written to customers who have not paid their bills on due dates. A collection letter is written to overdue accounts.<\/p>\n<p>Accounts become overdue on account of several causes. Once in a while the bill or statement of account may be lost in the mail or may get misfiled. Some customers may find it difficult to pay in time due to an unforeseen problem. A few persons mistakenly borrow more than they can possibly repay. Still others are irresponsible about paying bills in time.<\/p>\n<p>Collections letters are written to serve two purposes &#8211;<\/p>\n<ul>\n<li>to collect what is due, and<\/li>\n<li>to maintain goodwill.<\/li>\n<\/ul>\n<p>These days considerable business is done on credit. But credit sometimes creates the problem of collecting the dues promptly. The collection department of a company has to write a series of letters to customers who do not make payment in time. The major problem before this department is how to collect the dues without losing customers. An undue haste in collection may drive away the customers. Similarly, negligence in collection of dues may cause loss due to bad debts and additional expenses. Therefore, the collection department has to adopt a step-by-step approach.<\/p>\n<p>A good collection letter should contain the following points :<\/p>\n<ul>\n<li>Awake sense of pride in the debtor.<\/li>\n<li>Maintain relationship with the debtor.<\/li>\n<li>Ensure sense of fair play.<\/li>\n<li>Follow the rules.<\/li>\n<li>Recognise mutual effort.<\/li>\n<\/ul>\n<p>The collection letters are generally written in a series, each successive letter being stronger in tone than the previous one.<\/p>\n<p>The various stages involved in this series are as follows :<br \/>\n1. Early stage or will pay stage: The assumption in this stage is that the debtor will pay and the company need only remind them. Therefore, a mild reminder is written at this stage. A copy of the unpaid bill or the statement of account is enclosed with the reminder.<\/p>\n<p>The persuasive letter should be written in a polite tone assuming that the delay in payment is due to oversight. Mild reminders are generally short and sweet. The customer is reminded of the number and date of invoice and the amount overdue. It is not necessary to insist on payment.<\/p>\n<p>Hints for Drafting Mild Reminders:<\/p>\n<ul>\n<li>Refer to the statement of account already sent and the amount due.<\/li>\n<li>Say that the customer has perhaps overlooked the statement or invoice sent.<\/li>\n<li>Request for prompt payment.<\/li>\n<li>Enclose the statement of account\/invoice again.<\/li>\n<li>Use mild and inoffensive tone.<\/li>\n<\/ul>\n<p>Example 4:<br \/>\nA mild reminder.<\/p>\n<p style=\"text-align: center;\">Rama Stores<br \/>\nD-7, Kiimla Nagar, Delhi-1 10007<\/p>\n<p>February 21, 2007<br \/>\nGoel &amp; Sons<br \/>\n105. Clolh Market,<br \/>\nJind.<br \/>\nDear Sir,<br \/>\nHope that you would have liked the shirtings consigned to you last month. Their sale would prove profitable to you. A glance at your account shows that payment of these shirtings amounting to \u20b9 30,500 only has not yet been received by us. Perhaps, the bill in question has escaped your attention due to pre-occupation. We are enclosing herewith a copy of the bill. Kindly attend to the enclosed bill and remit the amount to us. In case your cheque is already in the mail, please disregard this letter.<br \/>\nWe genuinely appreciate your business and look forward to serve you better in future.<br \/>\nSincerely<br \/>\nRam Lal<br \/>\nAccountant<br \/>\nEnclosed : Bill<\/p>\n<p>2. Middle stage or should pay stage:<br \/>\nAt this stage, you have to persuade the debtor to make payment. Communicate a sense of urgency without making any overt threat. First select the appeal (fair play, pride, value of credit record, etc.). Then fit it to the specific debtor. Keep the tone friendly and prudent.<\/p>\n<p>When mild reminders fail to bring payment from the debtor, the supplier has to write strong reminders. This should be done in a very tactful and persuasive manner. The debtor should be made to realise the need for prompt payment without making use of offensive language. As the letter is unwelcome the opening should get attention. After the opening present the appeal, end with a clear request for payment. It is advisable to link payment with a benefit to be gained.<\/p>\n<p>Hints For Drafting Strong Reminders:<\/p>\n<ul>\n<li>Refer to the amount due and the time since it has been due.<\/li>\n<li>Refer to the reminder already sent.<\/li>\n<li>Point out, if necessary, the term of credit.<\/li>\n<li>Request the customer to make a proper payment of the amount due.<\/li>\n<li>Do not express doubts about the customers intention or capacity.<\/li>\n<li>Do not use threatening words.<\/li>\n<\/ul>\n<p>Example 5:<br \/>\nA strong reminder<\/p>\n<p style=\"text-align: center;\">Rama Stores<br \/>\nD-7, Kamla Kagar, Delhi-110007<\/p>\n<p>No. 11\/3\/110<br \/>\nMarch 7, 2007<br \/>\nGoel &amp; Sons<br \/>\n105, Cloth Market<br \/>\nJind.<br \/>\nDear Sir,<br \/>\nWe draw your attention to our letter dated February 21, 2007 requesting for the payment of \u20b9 30,500 only at the earliest. However, we have yet to receive the same;.<br \/>\nWe appreciate your business very much and are glad to have extended to you the benefit of a credit account.<br \/>\nAnd, we are sure, you will realise the importance of meeting your obligation of payment on or before the agreed dates.<br \/>\nYour account for \u20b9 30,500 now two months overdue needs a cheque to avoid the unpleasant suspension of its operation.<br \/>\nWhy not post your cheque today only, so that you continue, to enjoy your credit account?<br \/>\nSincerely<br \/>\nRain Lal<br \/>\nAccountant<\/p>\n<p>Example 6:<br \/>\nAn alternate strong reminder.<\/p>\n<p style=\"text-align: center;\">Rama Stores<br \/>\nD-7, Kamla Nagar, Delhi-110007<\/p>\n<p>March 7, 2007<br \/>\nGoel &amp; Sons<br \/>\n105, Cloth Market<br \/>\nJind.<br \/>\nDear Sir,<br \/>\nWe invite your attention to our letter dated February 21, 2007 requesting for the payment of \u20b9 30,500 only at the earliest. However, we have vet to receive the same. We are sure, your credit account with us has been of great convenience to you. However, your prompt payments are necessary in order that we continue to extend this service.<\/p>\n<p>You must be aware that credit accounts lockup working capital and increase financial burden. Delay in the settlement of long standing dues brings business to a virtual stand still and all of us suffer. We earnestly wish to offer you our continued service. But we mas base to suspend operations of your account, reluctantly unless you promptly settle your account.<br \/>\nPlease mail your cheque by return post so that you continue to keep your credit.<br \/>\nHope you will comply with our request.<br \/>\nSincerely<br \/>\nRam Lal<br \/>\nAccountant<\/p>\n<p>3. Enquiry and discussion stage:<br \/>\nWhen reminders fail to bring the desired response from a delinquent customer, the supplier has to find out the reason for the delay in payment. It may be due to some mistake on the seller\u2019s part wrong goods supplied, error in invoice etc. The debtor may also be in difficulty due to slow collections, slack business, some calamity, etc. At this stage, efforts are made to get a reply from the debtor so that necessary assistance may be offered to tide over his difficulties and payment may be received from him immediately or at a later date.<\/p>\n<p>Hints For Enquiry And Discussion:<\/p>\n<ul>\n<li>Refer to the amount due and the period for which it has been due.<\/li>\n<li>Draw attention to the previous reminders.<\/li>\n<li>State what you feel to be the reason for delay.<\/li>\n<li>Offer assistance to tide over his difficulties-allowance for wrong goods, correction of mistake in invoice, extension of credit term, payment in instalments, etc.<\/li>\n<li>Insist that the customer should write to you or visit your office for explaining his difficulties.<\/li>\n<\/ul>\n<p>Example 7:<br \/>\nEnquiry and discussion &#8211; 1<\/p>\n<p style=\"text-align: center;\">Rama Stores<br \/>\nD-7. kamla Nagar, Dclhi-110007<\/p>\n<p>March 27, 2007<br \/>\nGoel &amp; Sons<br \/>\n105, Cloth Market<br \/>\nJind.<br \/>\nDear Sir,<br \/>\nWe are at a loss to understand why we have not heard from you regarding your above account vvhiclt is two months due.<br \/>\nNone of our reminders sent on February 21 and March 7 has brought in either your remittance or your reply.<br \/>\nWe still value your business and are eager to serve you through your credit account. But it certainly depends on your prompt payments which are entirely your responsibility. If a personal discussion can help you line a solution, please call on us and talk to me. Or just drop a letter and our representative will be at your service.<\/p>\n<p>Our experience tells us that whenever someone lags behind in settling his account, he finds it doubly difficult to catch up. Therefore, in your own interest mail to us right now a cheque against this delinquent account of \u20b9 30,500.<br \/>\nSincerely<br \/>\nRam Lal<br \/>\nAccountant<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/10\/GST-Guntur.png\" alt=\"Writing Formal Letters \u2013 CA Foundation BCR Notes\" width=\"123\" height=\"13\" \/><\/p>\n<p>Example 8:<br \/>\nEnquiry and discussion &#8211; 2<\/p>\n<p style=\"text-align: center;\">Verma Cloth House<br \/>\n10, Chandni Cliouk. Delhi-110006<\/p>\n<p>10th April,-2002<br \/>\nGoel Cloth House<br \/>\nB-8, Prem Nagar<br \/>\nDelhi-110007<br \/>\nDear Sir.<br \/>\nLooking into our records we find that your credit rating is high. We are, therefore, surprised to find that your 15th February balance of \u20b9 15,205 is so much overdue. What really worries is that even the two reminders of ours have not been replied. hope everything is line with you.<br \/>\nDo let us know by return post whether there has been any lapse on our past. Are you not satisfied with our goods or services\u20b9 Is there any mistake or omission in our statement? Is there anything that we can do to help you?<br \/>\nYou will always find us willing to accommodate you. With this promise w\u2019e eagerly await your reply.<br \/>\nSincerely<br \/>\nR.K.. Verma<br \/>\nPartner<\/p>\n<p>4. Appeal and urgency stage:<br \/>\nIn case there is still no response from the debtor he is trying to avoid payment and an urgent action is required. A strongly worded letter may be sent to a poor risk. But if the risk is good, the debtor may be induced to pay by making an appeal to his self-respect, justice, fairness and self-interest.<\/p>\n<p>Hints For Appeal And Urgency:<\/p>\n<ul>\n<li>Draw attention to the amount due and the time period for which it has been overdue.<\/li>\n<li>Refer to the contractual obligations and the need to meet them in time.<\/li>\n<li>Make an appeal to his sense of self-respect and self interest.<\/li>\n<\/ul>\n<p>Example 9:<br \/>\nAppeal and Urgency<\/p>\n<p style=\"text-align: center;\">Verma Cloth House<br \/>\n10, Chandni Cliowk, Delhi-110006<\/p>\n<p>20th April, 2002<br \/>\nGod Cloth House<br \/>\nB-8, Prem Nagar<br \/>\nDelhi-110007<br \/>\nDear Sir,<br \/>\nThis morning our Chief AecountanL placed the statement of your account showing \u20b9 15,205 due on my table with the following remarks :<br \/>\n\u201cAccount is seriously over-due. Debtor has not responded to three reminders. I suggest that this account be placed with the lawyers immediately&#8221;.<br \/>\nHowever, I wish to know from you the reason for your delay. Hence I am writing this personal letter to make a final effort to have a mutually agreeable solution to settle your account.<br \/>\nYou will certainly realise that any further delay will affect your credit standing. Reputation once lost is difficult to regain.<br \/>\nPlease note that it is necessary that your cheque reaches us by return post.<br \/>\nA business reply envelope is enclosed for your convenience.<br \/>\nPlease help us to help you.<br \/>\nSincerely<br \/>\nR.K. Vcrma Partner<\/p>\n<p>5. Must pay or Last Resort Stage (Demand and Warning Stage):<br \/>\nWhen all efforts fail to work a last resort letter warning the debtor of legal action is written. This is the final stage in collection. At this stage it is more important to collect the money than to retain the customer. A definite time limit (generally not more than a week) should be given for legal action.<\/p>\n<p>Last resort letters are comparatively brief and stern. They are written in direct style. Begin the letter with the threat of action. Then explain the effects on the debtor. Use the you viewpoint. The words should reflect concern not anger. In the close, offer a headline for payment and recall the appeal.<\/p>\n<p>Example 10:<br \/>\nDemand and Warning<\/p>\n<p style=\"text-align: center;\">Rama Stores<br \/>\nD-7, Kamla Nagar, Delhi-110007<\/p>\n<p>April 20, 2007<br \/>\nGod &amp; Sons<br \/>\n105, Cloth Market Jind.<br \/>\nDear Sir,<br \/>\nThis is your last opportunity to settle your account of \u20b9 30,500 which is overdue for the last three months.<br \/>\nWe have kept your account open for quite a long period in order to help you arrange for settlement.<br \/>\nWe do value your business. But accounts cannot be kept unsettled even after three months after the expiry of the agreed term.<br \/>\nWe shall keep your account open for 7 days after which the lawyers will be asked to move the ; matter to the court.<br \/>\nWe are sure you will avoid the unpleasant consequences of legal action.<br \/>\nSincerely<br \/>\nRam Lal<br \/>\nAccountant<\/p>\n<p><strong>Complaints And Adjustments:<\/strong><br \/>\nIn business dealings mistakes may occur on the part of both the buyer and the seller. Whenever a mistake causes inconvenience and financial loss to a customer he is likely to complain to the seller. The seller may or may not make adjustments, as requested by the customer, depending on the circumstances of each case.<\/p>\n<p>Causes of Complaints\/Claims:<br \/>\nCustomers may make complaints to the seller due to several reasons some of which are as follows :<\/p>\n<ul>\n<li>supply of defective or poor quality goods<\/li>\n<li>defective packing causing damage to the goods in transit<\/li>\n<li>carelessness in fulfilling the order<\/li>\n<li>inordinate delay in supply of goods<\/li>\n<li>wrong invoicing<\/li>\n<li>careless handling of goods by the transporter.<\/li>\n<\/ul>\n<p><strong>Writing Complaint Letters:<\/strong><br \/>\nThe essential rule in writing a complaint letter is to maintain poise and diplomacy, no matter how justified the grievance is. Writing a letter of complaint is an art. Nobody likes to be directly told that he is wrong. Direct criticism is considered insulting.<\/p>\n<p>A complaint letter should be clear and concise. It should be written in a polite but firm tone. The style used in a letter of complaint should be courteous and inoffensive. Tact and persuasion are necessary in making complaints.<\/p>\n<p>Some guidelines for writing complaint letters given below :<\/p>\n<ul>\n<li>State the mistake in a clear, calm and courteous style.<\/li>\n<li>Explain the nature and extent of loss or damage caused in terms of money, sales, service or goodwill.<\/li>\n<li>State the steps needed to rectify the mistake.<\/li>\n<li>Make a specific claim stating the order number and date.<\/li>\n<li>State clearly what is expected or desired.<\/li>\n<li>Appeal to the supplier\u2019s sense of fair play, expressing faith in his honesty and expecting prompt and favourable action.<\/li>\n<li>Give the telephone number and address where you can be contacted. A few examples of complaint letters are given below :<\/li>\n<\/ul>\n<p>Example 1:<br \/>\nA Complaint regarding damaged goods<\/p>\n<p style=\"text-align: center;\">New Delhi Printers<br \/>\n5, G.T. Karnal Road, New Delhi<\/p>\n<p>10th October, 2001<br \/>\nThe Sales Manager<br \/>\nWest Coast Paper Mills Ltd.<br \/>\nKodai Kanal<br \/>\nDear Sir,<br \/>\nWe are thankful to you for your prompt action in supplying paper as per our order No dated On opening the package of consignment we found that two reams of BOND-paper of 15 kg. are in a damaged condition. Since the other reams in the case are in a good condition, we feel what the damage was not caused in transit. Perhaps these reams, were damaged during cutting or pressing at your end.<\/p>\n<p>We require this paper to print the Annual Report of one of our clients. The printing has reached the final stage. Would you be kind enough to replace these defective reams before 20th October, 2001?<br \/>\nPlease confirm replacement.<\/p>\n<p style=\"text-align: right;\">Yours faithfully<br \/>\nS.K. Singh<br \/>\nProprietor<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/10\/GST-Guntur.png\" alt=\"Writing Formal Letters \u2013 CA Foundation BCR Notes\" width=\"123\" height=\"13\" \/><\/p>\n<p>Example 2:<br \/>\nA Complaint about delay in supplying an order<\/p>\n<p style=\"text-align: center;\">Bhatia Stationers<br \/>\n15, South Extension, Part-1<br \/>\nNew Delhi<\/p>\n<p>20th December, 2001<br \/>\nThe Sales Manager<br \/>\nNagpur Industries Ltd.<br \/>\nRamdns Pelh, Nagpur<br \/>\nDear Sir,<br \/>\nOn 1st December, 2001 we placed our order No. DS-11 with you for fifty dozen ball pens. So far we have not received this shipment and have not heard from you.<br \/>\nAll these ball pens are required by a customer for their forthcoming conference. Your delay is causing a great inconvenience to him and a loss of considerable goodwill to us.<br \/>\nPlease expedite the dispatch of goods ensuring that we receive them not later than 25th December, 2001.<\/p>\n<p style=\"text-align: right;\">Yours faithfully<br \/>\nS.K. Bhatia<br \/>\nPartner<\/p>\n<p>Example 3:<br \/>\nA Complaint about careless supplying of an order<\/p>\n<p style=\"text-align: center;\">New Delhi Stores 38,<br \/>\nAjmal Khan Road, New Delhi<\/p>\n<p>15th March, 2002<br \/>\nAhmed Dry Fruits Co.<br \/>\nDauna Paula<br \/>\nDear Sir,<br \/>\nRef.: Our order No. 107 dated 1st March, 2002<br \/>\nWe are thankful to you for the prompt execution of our order referred to above. We look delivery of the ten case* that you sent through Sandhu Transport Co.<br \/>\nOn opening the cases we found that they contained dates whereas we had asked tor eashewnuts. Perhaps there has been a mix-up in supplying the orders and we have received dates ordered by some of her customer.<br \/>\nOur stock of eashewnuts has been nearly exhausted. Therefore, we request you to make an immediate replacement. You may cheek our order with the invoice you have sent.<br \/>\nWe are keeping the eases of dales with us and aw&#8217;ailing your instructions for their further disposal.<br \/>\nSincerely<br \/>\nB.S. Tandon<br \/>\nProprietor<\/p>\n<p><strong>Replies to Complaints &#8211; Adjustments:<\/strong><br \/>\nEvery organisation has its own policy for handling complaints from customers. But all complaints cannot be handled in the same manner. Great care and patience are required for handling complaints. The customer is the most important party for the supplier.<\/p>\n<p>Therefore, he must be satisfied. But it is also necessary to ensure that no unscrupulous customer takes undue advantage of supplier&#8217;s honesty. All complaints should be acknowledged promptly. A Complaint comes from a dissatisfied and unhappy customer. A politely word letter can help to rebuild goodwill and improve customer satisfaction. Great care is required in drafting replies to complaints. Replies to complaint letters may be of two types :<\/p>\n<p>Letters Granting Adjustments:<br \/>\nWhen the customer is right, the supplier should make the necessary adjustment. In such a letter :<\/p>\n<ul>\n<li>Admit the fault (make an apology) without making any excuse or giving any explanation.<\/li>\n<li>Regret the mistake sincerely and assure that you will try to avoid its recurrence.<\/li>\n<li>Make the necessary adjustment, stating clearly the action being taken.<\/li>\n<li>Ensure the mistake will not appear again<\/li>\n<li>End with a positive note to strengthen relationship.<\/li>\n<\/ul>\n<p>Letters Refusing Adjustment:<br \/>\nWhen the customer is at fault, the supplier will refuse, adjustment. All the more care and tact is required in writing such letters. The following guidelines can be helpful:<\/p>\n<ul>\n<li>Acknowledge the letter promptly<\/li>\n<li>Explain why the adjustment is not possible. Your explanation should be factual and ethical.<\/li>\n<li>Give the bad news (refusal). The refusal should flow logically from the explanation.<\/li>\n<li>Be polite to retain the customer.<\/li>\n<li>Be tactful as the reader may be upset.<\/li>\n<li>You may express concern for the reader\u2019s well-being or show respect for honest intentions.<\/li>\n<li>Write in positive and persuasive manner<\/li>\n<li>End with a positive comment.<\/li>\n<\/ul>\n<p>Dear Sirs,<br \/>\nRef.: Your order No. 107 dated 1st March<br \/>\nThe cashewnuts you asked for in your order referred above have been dispatched today through Sandhu Transport Co.<br \/>\nThere was an error in filling up your order which was being done along with another order bearing an almost identical number.<br \/>\nOur sales representative in your city will call on you within a couple of days for collecting the wrong cases which contain dates. The documents relating to the replacement cases are enclosed.<br \/>\nWe sincerely regret the error that occurred on account of a confusion in case numbers and we assure that such a mistake will not be repeated.<\/p>\n<p style=\"text-align: right;\">Yours faithfully<br \/>\nM. Ahmed<br \/>\nPartner<\/p>\n<p>Example 7:<br \/>\nA letter refusing claim<\/p>\n<p style=\"text-align: center;\">Kitchen King Appliances LTD.<br \/>\nAndheri (West), Mumbai &#8211; 400001<\/p>\n<p>March 11, 2002<br \/>\nMs. Bharti Arun<br \/>\nE-7, Model Town,<br \/>\nDelhi<br \/>\nDear Madam,<br \/>\nThank you for your letter of 3rd March, 2002 telling us of vour difficulty with the Kitchen King Mixer, purchased recently, which did not work satisfactorily. The performance of every Kitchen King Mixer is guaranteed by us, and we are always glad to keep our promise. Immediately on receipt of your letter we contacted our agents, Mahavir Trading Co. Delhi, who sold the mixer to you. They have informed us that their representative visited you and after examination the mixer found that you mishandled the mixer ignoring instructions for use.<\/p>\n<p>We regret to inform you that your claim for replacement of the mixer can not be entertained. However, we have requested our distributors to repair your mixer free of cost just because we always try to help our customers.<\/p>\n<p style=\"text-align: right;\">Sincerely<br \/>\nS.K.Naik<br \/>\nSales Manager<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/10\/GST-Guntur.png\" alt=\"Writing Formal Letters \u2013 CA Foundation BCR Notes\" width=\"123\" height=\"13\" \/><\/p>\n<p><strong>Circular Letters:<\/strong><br \/>\nCircular letters are mass produced i.e. written to be sent to a large number of persons. They should therefore, be appealing and presentable \u2018You\u2019 attitude is another feature of an effective circular letter due to their persuasive nature.<\/p>\n<p>A circular letter is different from an official circular which is a letter of memorandum addressed to several persons within the organisation. Office circular is an intra-office communication which seeks to bring to the notice important matters of the organisation.<\/p>\n<p>Meaning of Circular Letters:<br \/>\n\u2018Circular are letters which are sent to a large number of persons at the sometime. These letter include the same message and are very useful when the message is to be sent to a large number of persons. Circulars help to save time and money. The coverage is large because the message is carried to a large number of persons. Circular prove quite useful provided they are written in an attractive style and appropriate tone.<\/p>\n<p>A circular should look personal. The very nature of duplication leads the reader to think that he is not the only one to receive it. Any carelessness in writing or duplication may produce mass irritation. A bad circular is an adverse publicity. As a circular is drafted once, it should be perfected after revision several drafts. As the reader does not anticipate a circular, he is likely to discard it unless his attention is attracted and interest sustained. The use of \u2018you\u2019 attitude, catchy words, appropriate colour and informal tone help to make a circular effective.<\/p>\n<p>The main purpose so a circular is to supply the same information to a large number of persons at the same time. Some other objectives of circulars are as follows:<\/p>\n<ul>\n<li>to make the reader interested in the contents;<\/li>\n<li>to impress the reader with facts and figures;<\/li>\n<li>to gain the confidence of the readers;<\/li>\n<li>to obtain publicity for a cause or merchandise.<\/li>\n<\/ul>\n<p>Situations that require circular letters:<br \/>\nIn business, circulars are needed on several occasions. A company has to inform every year its members about closing of the register of members and meetings. Trade associations and chambers of commerce provide information to members by means of circulars. A manufacturer often uses circulars to introduce new products.<\/p>\n<p>Some of the situations that need circulars are as follows:<\/p>\n<ul>\n<li>Establishment of a new business<\/li>\n<li>Opening of a new branch or department<\/li>\n<li>Expansion of an existing business<\/li>\n<li>Change in address or premises<\/li>\n<li>Introducing a new product<\/li>\n<li>Obtaining or announcing an agency<\/li>\n<li>Admission, retirement or death of a partner<\/li>\n<li>Change in the constitution of the firm<\/li>\n<li>Price reduction and clearance sale<\/li>\n<li>Dissolution or discontinuance of business<\/li>\n<\/ul>\n<p>Distinction Between Circular and Circular Letter:<\/p>\n<table border=\"2\">\n<tbody>\n<tr>\n<td>Basis of Distinction<\/td>\n<td>Office Circular<\/td>\n<td>Circular Letter<\/td>\n<\/tr>\n<tr>\n<td>1. Nature<\/td>\n<td>A means of communication within the A means of communications organisation<\/td>\n<td>A means of communications with outsiders<\/td>\n<\/tr>\n<tr>\n<td>2. Purpose<\/td>\n<td>To inform the staff about some changes in official rules, procedures etc.<\/td>\n<td>To inform customers, etc. about new brands, etc.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Hints for drafting circulars and specimen circulars for each of these occasion given below:<\/p>\n<p>Opening of a New Branch\/Department:<\/p>\n<ul>\n<li>Sate the name and address of the new branch in the letterhead.<\/li>\n<li>Give in brief the development of the business and its popularity at other places.<\/li>\n<li>Mention the date and time of the inauguration of the new branch.<\/li>\n<li>Describe the goods and services offered.<\/li>\n<li>Invite the customer to the inauguration or just to pay a visit to the branch.<\/li>\n<li>Mention any special displays that are being arranged for the opening week.<\/li>\n<\/ul>\n<p style=\"text-align: center;\">The Gupta Garments<br \/>\n1, Beautiful Road<br \/>\nAttractive Nagar<\/p>\n<p style=\"text-align: right;\">October 3, 2002<\/p>\n<p>Dear customer<br \/>\nWe have come to your city. Gupta Garments is a very popular name in ready made garments. We have the appreciation of our customers in Delhi and U.R.<\/p>\n<p>We are glad to announce the opening of a new branch in Ghaziabad for the convenience of our customers. Our new branch is large and spacious and keeps all varieties of readymades. Mr. Dinesh Gupta, who was with our Daryaganj branch for twenty years and is himself a resident of Ghaziabad, will be in charge of die new branch. You are invited to visit the branch shop on the opening day, October 17 at any time between 10 am and 7 pm.<\/p>\n<p>We take this opportunity to thank you for your patronage and assure you the best possible services.<\/p>\n<p style=\"text-align: right;\">Yours sincerely<\/p>\n<p>Change of Business Premises:<\/p>\n<ul>\n<li>Give the new address in the beginning of the circular.<\/li>\n<li>Explain the expansion of business requiring more space not available in the old premises.<\/li>\n<li>Stress the advantages of the new location.<\/li>\n<li>Shifting to new premises is to cause some delays and inconvenience to customers. Express regrets for the same.<\/li>\n<li>Mention the date from which the change will be effective.<\/li>\n<li>State the change, if any, in the telephone number,<\/li>\n<li>Point out the additions, if any, made to the stocks.<\/li>\n<li>Express gratitude for patronage and request for similar cooperation in future.<\/li>\n<\/ul>\n<p style=\"text-align: center;\">Goodwill Traders:<br \/>\nOctober 20, 1993<\/p>\n<p>Dear customer<br \/>\nWe have shifted from our old address at 1\/5, Gupta Road, Delhi to 1, Aggarwal Mansion Prem Nagar, New Delhi<br \/>\nOwing to steady growth of our business it became necessary for us to move to larger premises. Our old premises were too small to accommodate our expanding business. Our customers were facing great inconvenience.<\/p>\n<p>Our new premises are specious and easily accessible by road and railway. Parking facilities are adequate and our interior display is attractive. You will find shopping a great pleasure in our new premises. We have also added new varieties to provide a complete range of goods.<\/p>\n<p>Remember our telephone number 1234567 remains unchanged. We request you to overlook the inconvenience caused during the period of shifting. We take this opportunity to thank you for patronage and hope to render even better service in the future.<\/p>\n<p style=\"text-align: right;\">Yours Sincerely,<\/p>\n<p>Introducing New Products:<\/p>\n<ul>\n<li>Draw readers\u2019 attention with some catchy phrase.<\/li>\n<li>Outline your progress and the regular improvement made for the benefit of customers.<\/li>\n<li>Give news of the new product.<\/li>\n<li>State the features and utility of the new product.<\/li>\n<li>Express gratitude for patronage and request for its continuance.<\/li>\n<li>Request a trial order from customers.<\/li>\n<\/ul>\n<p style=\"text-align: center;\">Pure Foods LTD.<br \/>\n11, Nehru Place New Delhi<br \/>\nLick up Yours Lips<\/p>\n<p>Dear customer,<br \/>\nAs you know, we have been bringing out new varieties and products from time to time for our esteemed customers. We are now happy to announce the introduction of<\/p>\n<p>Tasty Jams:<br \/>\nOur jams are available in five different varieties and tow types of packs. These are the result of our painstaking efforts over two years. Tasty Jams are very tasty, nutritious and hygienical produced on a fully automatic Swiss plant. The prices are very reasonable.<\/p>\n<p>We are sure you will patronise our jams just as you have been using our sauces, pickles and other products for a long time. May we suggest to you to give a trial to Tasty Jams. You will forget all other jams.<\/p>\n<p style=\"text-align: right;\">Yours sincerely<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/10\/GST-Guntur.png\" alt=\"Writing Formal Letters \u2013 CA Foundation BCR Notes\" width=\"123\" height=\"13\" \/><\/p>\n<p>Obtaining of a Agency:<\/p>\n<ul>\n<li>Explain the need for taking the agency-increasing demand for the product, etc.<\/li>\n<li>Mention the area covered by the agency.<\/li>\n<li>State the features, prices, etc., of the goods.<\/li>\n<li>Inform that you can now execute the orders more promptly and can stock a wide variety of goods.<\/li>\n<li>Notify the customers that all orders are to be booked with you and not directly to the manufacturer.<\/li>\n<li>Offer special discounts, if any.<\/li>\n<li>Request trial orders and cooperation.<\/li>\n<\/ul>\n<p style=\"text-align: center;\">Goodwill Traders<br \/>\nDealers in all types of Kitchenware<br \/>\n5, Station Road, Agra<\/p>\n<p style=\"text-align: right;\">August 20, 2002<\/p>\n<p>Dear Sir(s)<br \/>\nHitherto you had to place your orders for Wonder Melmoware directly to the manufactures in Mumbai. We are happy to announce that we have been appointed the sole distributing agent for Wonder Melmoware for you city. We stock all varieties and you can now promptly get your requirements from us.<\/p>\n<p>We are enclosing a catalogue and the latest price list for your convenience. Your orders will receive our prompt attention. According to our agreement with the manufacturers, all orders are to be executed by them only through us. A discount of 10% will be offered for every order above \u20b9 5,000.<br \/>\nWe look forward to the first of your regular orders and solicit your cooperation and patronage.<\/p>\n<p style=\"text-align: right;\">Your faithfully<\/p>\n<p>Change in Partnership<br \/>\nMain changes in a partnership consist of admission of a partner, retirement or death of a partner, etc. These changes influence the capital and reputation of the firm and the confidence of the customers. Therefore, efforts should be made to win confidence by explaining how the change will improve the firm\u2019s position and what steps are being taken to prevent any loss of capital or efficiency.<\/p>\n<p>If a new partner is admitted, explain the reasons, e.g., expansion of business, need for additional capital and management talent, etc. Mention the special abilities and experience of the new partner. If the circular announces the retirement or death of a partner, express regrets at the loss of the partner and appreciate his services to the firm. Assure the reader that there will be no change in the policy of the firm and its relations with the customers. Solicit the continued patronage of customers.<\/p>\n<p style=\"text-align: center;\">Goodwill Traders<br \/>\nDealers in all types of Kitchenware<br \/>\n5, Station Road,<br \/>\nAgra<\/p>\n<p style=\"text-align: right;\">August 31, 2002<\/p>\n<p>Dear customer,<br \/>\nYour continued patronage has enables us to expand our business throughout the State. In order to handle the expanded business more efficiently we have admitted Mr. Ashok Gupta as partner. Mr. Gupta has been associated as a sales executive in a large company manufacturing kitchenware for the last fifteen years.<\/p>\n<p>He has wide knowledge of kitchenware. Since our new partner brings a large capital the firm\u2019s finances will be strengthened. There will however be no change in the name or policy of the firm.<\/p>\n<p>We thank your for your cooperation in the past and hope that you will continue your valuable patronage to the firm.<\/p>\n<p style=\"text-align: right;\">Yours faithfully<\/p>\n<p>Changes in the Constitution of the Firm:<br \/>\nA firm\u2019s constitution is changed when it is amalgamated with other business or when it is converted into a company. While announcing such changes, the following points should be kept in view :<\/p>\n<ul>\n<li>State that the developments of business required more capital and managerial talent.<\/li>\n<li>Mention the new name under which the business will be carried on.<\/li>\n<li>Refer to the management of the proposed company, e.g., number of directors, their qualifications, etc.<\/li>\n<li>Assure that the change in the constitution will not change the firm\u2019s policy of serving the customers to their satisfaction.<\/li>\n<li>Request the customers to continue extending their patronage in future.<\/li>\n<\/ul>\n<p style=\"text-align: center;\">Goodwill Traders<br \/>\n5, Station road,<br \/>\nAgra<\/p>\n<p style=\"text-align: right;\">January 1, 2002<\/p>\n<p>Dear patrons<br \/>\nYour cooperation has enabled us to grow. Because of the need for additional capital we have decided to convert our firm into a private limited company under the name. Goodwill Traders &amp; Co. Pvt. Ltd.<\/p>\n<p>The company has five directors all of whom have subscribed to the share capital. Each one of them is an expert in production or marketing or finance. Although the constitution of the firm has changed, we assure you that there will be no change in the policies and high service standards of our business.<\/p>\n<p>We look forward to your cooperation and continued patronage as before.<\/p>\n<p style=\"text-align: right;\">Yours faithfully<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/10\/GST-Guntur.png\" alt=\"Writing Formal Letters \u2013 CA Foundation BCR Notes\" width=\"123\" height=\"13\" \/><\/p>\n<p>Price Reduction or Clearance Sale:<br \/>\nWhile announcing reduction sales, the following points are important:<\/p>\n<ul>\n<li>Mention the date of commencement of the reduction sale. Also state the period for which the special sale is open.<\/li>\n<li>Give the reason for the reduction sale.<\/li>\n<li>Give special timing, if any, for the reduction sale.<\/li>\n<li>Suggest that the customer should pay a visit to the store at the earliest to get advantage of the sale.<\/li>\n<\/ul>\n<p style=\"text-align: center;\">Goodwill Traders<br \/>\n5, Station Road,<br \/>\nAgra<\/p>\n<p style=\"text-align: right;\">October 4, 2002<\/p>\n<p>Dear Sir(s)<br \/>\nOn the eve of Diwali we have planned for you a grand clearance sale of our stocks. Prices have been marked down by 25% to 50% for almost all items. The sale starts on the 25th October and the offer is open till 5th November.<\/p>\n<p>Hurry up! There is a Double Advantage. On our purchases worth \u20b9 100 or more you get a lucky draw coupon. The lucky draw will be held on 13th November and you can win anything from a time piece to a TV.<\/p>\n<p>We welcome you between 10 am and 7 pm, without any lunch break, for your convenience. In view of the great rush, please avoid bringing children and carry bags.<\/p>\n<p style=\"text-align: right;\">Your faithfully<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Browsing through Writing Formal Letters \u2013 CA Foundation BCR Notes Pdf\u00a0help students to revise the complete subject quickly. Writing Formal Letters \u2013 BCR Notes CA Foundation Letters are the most popular form of written communication. In business, letters are an indispensable means of communication. Letters enable a business enterprise to keep in touch with its &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/gstguntur.com\/writing-formal-letters-ca-foundation-bcr-notes\/\"> <span class=\"screen-reader-text\">Writing Formal Letters \u2013 CA Foundation BCR Notes<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":11605,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"spay_email":"","footnotes":""},"categories":[160],"tags":[],"jetpack_featured_media_url":"https:\/\/gstguntur.com\/wp-content\/uploads\/2021\/11\/Writing-Formal-Letters-\u2013-CA-Foundation-BCR-Notes.png","_links":{"self":[{"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/posts\/9643"}],"collection":[{"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/comments?post=9643"}],"version-history":[{"count":5,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/posts\/9643\/revisions"}],"predecessor-version":[{"id":11604,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/posts\/9643\/revisions\/11604"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/media\/11605"}],"wp:attachment":[{"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/media?parent=9643"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/categories?post=9643"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gstguntur.com\/wp-json\/wp\/v2\/tags?post=9643"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}