COMMERCIAL CORRESPONDENCE

Addressing envelopes

The envelope of a business letter should create a good impression on the

receiver, an impression of carefulness and good taste. Because good impression is

extremely important in business, envelopes should be of high-quality paper. Their sizes

varies according to the length of the letter as well as to the number of enclosures that are

to be sent. The most useful color is white, because the contrast white-black allows a more

comfortable reading.

The envelopes should be very tough if lots of papers are to be sent and very

thin for the correspondence sent by air, not to weight too much. Envelope addressing

should have some characteristics such as accuracy, clearness and good appearance. The

inside address is copied correctly from the letter, including any "attention" or "confidential"

indication. The address is typed in the lower part of the envelope towards the right (half

way down and one-third in, from the left of the envelope).

halfway down

one 3"

The Secretary

Percy Astins & Co. Ltd

18-22 King's Avenue

Richmond

Surrey

Ample space is given to stamps and postmarks, the post town is followed by

the country name; the latter is omitted only if the name of the town is well known (e.g.

Paris, London, Madrid, New York, etc.).

Parts of a Letter

Any letter has some parts that are to be present no matter how long or short

the letter is. They are the following:

• Heading - letter heading / letter head

• Date

• Reference line

• inside address (addressee's address)

• Salutation

• Subject line

• Body of the letter

• Complimentary close

• Signature

• Enclosures

Now let's take separately each part and present it with all its characteristics.

Headline

It should include the name of the company; field of activity; address; POB;

codes. All of them are arranged in a form established by the boss of the company. The

British societies have in their names the words "Limited" or "Co. Ltd.". It means that the

responsibilities of the society are limited. The American companies have the word

"Incorporated" or for short "Inc.".

Date

The next element that appears on the letter is the date; there are so many

different ways of writing it such as: the 3rd of May, 3 May... The American variant looks

like: May 3rd, 20.. while the British one is 3rd May 20.. .

But for avoiding any interpretation, the date is to be written keeping the

following order: Day/Month/Year and this is typed in full. Example: "23 April 2008 ".

References

The references are groups of capital letters indicating the first letters of the

names of the persons who are in charge with the writing and typing of the letters. Example:

Reference. AM/BB (i.e. Adams Mary/Brown Betty -the first person has written the letter

while the second has typed it). The reference may contain some numbers which are the

codes of a department that is in charge with the solving of a problem, such as -523/LO.

When a letter exchange begins, the first letter that is sent contains: I

Our reference. AM/BB

If you get an answer to this letter, then on this one, there is a pair of I

references such as:

Our reference. JE/SH Your reference. AM/BB

It means that the receiver has its own reference (Our reference. JE/SH) and

the addressee's one is mentioned as your reference. AM/BB. The two couples of

references indicate the two equivalents from the companies who are in charge with the

solving of the problem. They are generally placed on the left side of the paper or in the

middle but always on the same level.

Inside address

The inside address is in fact the addressee's address. It contains the full name

of the person (no abbreviations are allowed, the name is written in the same way the

person writes it, as you have seen it on the visit card or on another address), institution,

street, town, country, if it is the case. The name is accompanied by Mr., Mrs., Miss.,

Prof., Dr. and function is sometimes placed; in that situation, it occupies the first place

and then you avoid Mr. etc. It looks like:

General Manager Robert Smith

Deputy Director George Brown without any formula and commas.

The American variant looks this:

Mr. Robert Brown, Managing Director

Salutation

The salutations or greeting formulas are written under the inner address

and depend on who are the persons you are addressing to. It is a matter of custom and a

polite way of addressing to a known or unknown person. If you know the recipient's name

(you have already mentioned it in the

inside address) then you may begin your letter with:

Dear Mr. Courtland or Dear Mrs. Jackson

It is better than being too formal by using "Dear Sir" or "Dear Madam". If the

letter is addressed to a partnership (e.g. "Holmes and Hatton Co." or "Utility Furniture

Co.") or if an attention line has been used, the more formal salutation "Dear Sirs" is used.

If your letter is addressed to the head of a department or the head of an organization whose

name is not known, then the salutation "Dear Sir" or "Dear Madam" or "Dear

Sir/Madam" would be used.

Complementary close

The last part of a letter is the complementary close which is a matter of custom and

polite way of closing a letter. The expression used for the complementary close must match the

salutation, as shown here. For

Dear Sirs Yours faithfully

Dear Madam Yours faithfully (formal)

Dear Sir or Madam Yours faithfully (formal)

Dear Mr. X Yours sincerely

Dear Jacqueline/ Dear Steven Yours sincerely

Signature

After leaving 4/5 blank lines for a signature, the name of the sender should be

shown, either with initial capitals or in upper case as preferred. The writer's designation or

department should be shown immediately beneath the name, in the following examples, note

that the title "Mr" is never shown when the writer is a man, but "Mrs" or "Miss" must always be

added in brackets after a woman's name. Examples:

Yours faithfully/ Yours sincerely

Kitty White (Miss)

Chairman

Routine letters

Enquiries and Replies

Any commercial transaction begins with an enquiry - i.e. a desire to buy

goods (so you request for information); a company is in the market for some sort

of goods and looks up the firm's addresses in a trade directory-Prospective suppliers

have been recommended to it by other customers with whom you are acquainted or

have heard of them from our foreign agencies or from commercial offices or from

advertisements in newspapers, reviews, catalogues etc. So you are put in the

situation to write for information about the goods you need. There are printed

Enquiry Forms which are filled in when you require general or specific

information. In a routine letter of enquiry you are obliged to observe these rules:

• state clearly what you really want, - general information, a

catalogue, price list, samples

• if there is a limit to the price list at which you are prepared to buy, do

not mention this, otherwise the supplier will raise the quotation to the limit you

mention

• most suppliers state their terms of payment when replying so there is

no need for you to ask for them unless you are seeking special rates

• keep your enquiry brief and concise

Enquiries mean potential business so they must be acknowledged

promptly. There are general enquiries requesting for latest price lists, catalogues,

samples, patterns, specimens. Suppliers receive routine requests for catalogues

and price lists. Unless the writer requests information not already included, a

written reply is often not necessary and a "With compliments' slip" may be sent

instead. In following enquiries, the written replies are not necessary. The requested

items may be sent under cover of a "With compliments' slip". Example:

Dear Sir (or Madam)

Will you please send me a copy of your catalogue and price list of portable

disc players, together with copies of any descriptive leaflets that I could pass to

prospective customers.

There are enquiries that suggest that large regular orders are possible, a "With

compliments' slip" is not possible or it is not enough. In this situation, write a letter and

take the opportunity to promote your products. a). Enquiry

Dear Sir/Madam

I have a large hardware store in Southampton and am interested in the

electric heaters you are now advertising in the "West Gazette ", Please send me your

illustrated catalogue and a price list.

Yours faithfully

The reply of this letter should sounds like this:

Dear Mr. Johnson

We were pleased to receive your letter enquiring about electric heaters and

are pleased to enclose a copy of our latest illustrated catalogue. We feel that you may be

particularly interested in our model, F heater, our newest model..

(you may give more details concerning the model or you may indicate the catalogue you

are enclosing to offer the required information.)

Before starring a business with a company, you are interested to see some

samples of goods, so this is an excellent occasion to write your partner:

We have received a number of enquiries for floor coverings suitable for use

on the rough floors that seem to be a feature of the new building taking place here.

It would be helpful if you could send us samples showing your range of

suitable coverings and, if one is available, a pattern-card of the designs in which they are

supplied.

The letter gets an answer, so it says:

Dear Mrs King

Thank you for your enquiry for samples and the pattern-card of our floor

coverings. We have sent to you, by mail, a range of samples selected for their hard-

wearing qualities, but regret we have no patterns we can send you.

For the purpose you mention, we recommend quality number 5, which is

especially suitable for rough and uneven surfaces. We encourage you to test the samples

provided. Once you have done this, if you feel it would help to discuss the matter, we will

arrange for our technical representative to call you for an appointment. In the

meantime, our price list is enclosed which also shows details of our conditions and terms

of trading.

We hope these will satisfy your requirements.

Yours sincerely

All the letters that are making enquiries specify prices, delivery details, terms

of payment. Replying them, you have answered every query in the enquiry letter. You

make an enquiry for office equipment:

We need a model suitable for sending diagrams and printed messages mostly

within the UK.

Fax machines are the object of the demand. The reply letter announces you

that:

All the models illustrated can be supplied from the stock at competitive prices,

shown on the price list inside the catalogue.

The receiver is also invited to go to the show room to see the way the fax

machines work. You may begin your letters by telling the supplier how the name has been

obtained and about the circumstances that have given raise the enquiry:

Referring to your advertisement in the …of… , we would inquire whether

you could supply us...

We are indebted for your address to … who has drawn our special attention to

your China...

As we are in the market for chemical installations we should welcome your

information...

Goods are described in details if the buyers are quite clear on the subject of

their needs, detailed description minimizes the chance of receiving unsuitable goods.

Sometimes buyers require catalogues; details are omitted till they have a clear idea of

their needs. The next problem is the quotation of the price, the seller identifies the goods

required: prospective buyer's interests are not likely to be prejudiced when the figures

are obtained from the catalogue.

Your quotation should be c. if. London, early shipment is necessary and we

should welcome an immediate quotation fob London.

Seller is requested to state the terms of payment, preference to insurance,

transport, there is a natural question. Do the quoted prices include delivery or not? A

reference to the General conditions of delivery should be attached to the enquiry.

What would be your earlier delivery date?

Please say whether you could guarantee the shipment by...

Size of orders may often be stressed by the customer to obtain a more

favorable quotation or reductions to be made for large orders.

We shall be in the position to give you substantial orders if your quotations

are reasonable.

Letters are concluded with the hope that buyer will be able to place further

orders as a result of the satisfaction with the goods supplied.

We look forward 10 placing our orders with you and trust that you will make

every effort to satisfy our particular requirements.

Replies to enquiries

They are the most important letters of sale type. Such replies need to be polite, direct and prompt. The required information is given simply, clearly. This applies to food, staff, raw material correspondence concerning consumer goods. It is not necessary to be detailed, all the details are contained in the catalogues, enclosures. All such types of letters begin with expressions of thanks for the enquiry and end with the assurance of interest in the addressee's requirements or expression of pleasure at entering into business relations with you.

Enquiry

Dear Mr. X,

This is to inform you that we do a big business in toys. Having been referred

to you by our agent, Mr. X, we ask you to give us your lowest prices and best terms of

your latest products. If possible, send us samples exactly representing the quality of your

latest manufacture. We presume that you have the toys in stock, but if not, kindly inform

us how long you would require completing a considerable order.

Reply to the enquiry

Dear Mr. Z,

You wish to modernize your texture with the most up-to-date upholstery

system. That is clear because you asked for our catalogue, which was sent to you earlier

in the month. The next step lies, of course, with you. You must have a demonstration of the

upholstery system in your own theatre or see it in our show-rooms.

You could test for yourself the wonderful fabrics we are manufacturing by

sending us a trial order.

You may be sure that whichever of our services you decide to use, you will

receive our immediate and personal attention.

Quotations, estimates and tenders

A quotation is a promise to supply goods on the stated terms. The

prospective buyer is under no obligation to buy the goods for which a quotation is

requested and the supplier will not risk the reputation he has by quoting for goods they

cannot or do not intend to supply. The quotation will include the following elements:

- an expression of thanks for the enquiry

- details of prices, discounts and terms of payment

- clear indication of what the prices cover (packing, carriage, etc.)

Orders and their fulfillment Printed order forms

Most companies have official printed forms which have the following

advantages:

• such forms are pre numbered and the reference to them is very easy

• printing headings ensure that no information will be omitted

• printed on the back of some forms are general conditions under

which orders are placed. Reference to these conditions must be made on the front,

otherwise the supplier will not be legally bound to them.

Letter order

Smaller companies may not use printed forms but instead place orders in

the form of a letter. Sending an order by letter, accuracy and clarity must be

ensured by including:

1) an accurate and full description of goods required

2) catalogue numbers

3) quantities

4) prices

5) delivery requirements (place, date, mode of transport, whether the

order will be carriage paid or carriage forward etc.)

6) terms of payment agreed in preliminary negotiations

Legal position of the parties

The English, law says that the buyer's order is only an offer to buy. The

arrangement is not legally binding until the supplier has accepted the offer. After

that, both parties are legally bound to honor their agreement.

7) buyer's obligations

When a binding agreement comes into force, the buyer is required by

law:

• to accept the goods supplied, provided they comply with the terms

of the order

• to pay for the goods as soon as possible (failure to give prompt

notice of faults to the supplier will be taken as acceptance of the goods)

8) supplier's obligations. The supplier is required by law:

• to deliver the goods exactly as ordered at the agreed time

• to guarantee the goods to be free from faults of which the buyer

could not be aware at the time of purchase. If the delivered goods are faulty, the

buyer can demand either a reduction of price, a replacement of goods, or

cancellation of the order. Damages may be claimed.

Routine orders

They may be short and formal but must include essential details

describing the goods as well as delivery and terms of payment. Where two or more

items are included in an order they should be listed separately for ease of

reference. Confirmation of telephone order:

Dear Mr. X.

Please accept confirmation of the order we placed with you by phone

this morning for the following: 3 "Excelda Studio" electronic typewriters each

with 12 pitch daisy wheel

Price: £ 490 each, less 40% trade discount, carriage forward

These machines are urgently required and we understand that you are

arranging for

immediate delivery from stock.

Yours sincerely

Sometimes the orders may be presented in the form of tables. Here is a

kind of tabulated order:

Dear Mr.B.

Please accept our order for the following books on our usual discount

terms.

No. of copies t

itl

e

a

uthor

price

4

0

Accounting T

aylor

$

9x40=3

60

5

0

Modern Business B

rown

$

5x50=2

50

We look forward to prompt delivery.

Yours sincerely.

Covering letter with order form

When a covering letter is sent with an order form, all essential details will

be shown on the form and any additional explanations are given in the covering

letter.

We thank you for your quotation of 5 July and enclose our order number

237 for 4 of the items.

All these items are urgently required by our customer, so we hope you

will send them immediately.

(Head of the letter)

1 July 2000

Order no 237

Nylon Fabrics Ltd

18 Brazenose Street

Manchester M608As

Please supply the following items

Quantity Items Catalogue no. Price

25 Bed sheets/ blue 75 $ 7

An order should be acknowledged immediately if it cannot be fulfilled

straight away. If goods cannot be supplied at all, you should write explaining why you

offer suitable substitutes if they are available. There is formal acknowledgement of

routine orders.

Dear Mr.V.

Thank you for your order no 217 for bed coverings. As all items were in stock,

they have been dispatched to you today by passenger train, carriage forward.

We hope you will find these goods satisfactory, and that we may have the

pleasure of further orders from you.

Yours sincerely

First orders from new customers should be acknowledged by a letter:

Dear Mr. Z.

We were very pleased to receive your order of 18 June for cotton prints and

welcome you as one of our customers.

We confirm supply of the prints at the prices stated in your letter and are

arranging /or dispatch by our own delivery vehicles early next week. We feel confident

that you will be completely satisfied with these goods and that you will find them of

exceptional value for money. As you may not be aware of the wide range of goods we

have available, we are enclosing a copy of our catalogue. We hope that our handling of

your first order with us will lead to further business between us and mark the beginning of

a happy working relationship.

When goods cannot be delivered immediately, a letter should apologize for

the delay and give an explanation. Also state when delivery may be expected, if possible,

and express the hope that the customer is not inconvenienced unduly.

Reason for delay: breakdown in production

Dear Mr. X.

We thank you for your order of 15 May for electric shavers, but regret that we

cannot supply them immediately owing-to afire in our factory.

We are making every effort to resume production and fully expect to be able to

deliver the shavers by the end of this month.

We apologize for the delay and trust it will not cause you serious

inconvenience.

Yours sincerely

Other reasons for the delay may be stocks not available, transport strikes etc.

There may be times when a supplier will not accept a buyer's order:

• he is not satisfied with the buyer's terms and conditions

• the buyer's credit is suspect

• the goods are not available

Greatest care should be taken when writing to reject an order so that good will

and future business are not affected.

Supplier refuses price reduction

There are situations when a supplier cannot grant a request for a lower price,

then the reasons should be given.

Dear Mr.V.

We have carefully considered our counter proposal of 15 August to our offer

of woolen underwear, but very much regret that we cannot accept it. The prices quoted in

our letter of 13 August leave us with only the smallest of margins and are in fact lower

than those of our competitors for goods of similar quality. The wool used in the

manufacturing of our THERMAUNE range undergoes a special patented process which

prevents shrinkage and increases durability. The fact is that we are large suppliers of woolen

underwear in this country and this is itself a good evidence of the good value of our products.

We hope you will give further information regarding this mailer, but if you then

still feel you cannot accept our offer we hope it will not prevent you from approaching us on

some future occasion. We shall always be happy to consider carefully any proposal likely to

lead to business between us.

We can find some situations when delivery terms cannot be met, then the supplier

should show a desire to help customers in difficulty. In this letter the suggestion that the

customer should try another supplier who is named, is bound to be appreciated and will help

to build goodwill.

Dear Mr. Johnson

YOUR ORDER NUMBER R 2514

We were pleased to receive your order of 2 November for 6 TV sets. Since you state

the firm condition of delivery before Christmas, we deeply regret that we cannot supply you on this

occasion. The manufacturers of these goods are finding it impossible to meet current demand for

this popular television set. We placed an order for 24 sets one month ago, but were informed that

all orders were being met in strict rotation. Our own order will not be met before the end of

January. I understand from our telephone conversation this morning that your customers are

willing to consider other makes. In the circumstances I hope you will be able to meet your

requirements from some other source. May 1 suggest that you try Television Services Ltd of

Leicester. They usually carry large stocks and may be able to help you.

If a previous counter remains unpaid, the utmost tact is necessary when rejecting

another order. Nothing is more likely to offend a customer than the suggestion that they may

not be trustworthy. The suggestions of mistrust are avoided tactfully and internal difficulties

as the reason for refusing further credit are given:

Dear Mr.C.

We are pleased to receive your order of 15 April for a further supply of radio

sets. Due to the current difficult conditions we have had to try and ensure that your main

customers keep their accounts within reasonable limits. Only in this way can we met our own

commitments.

At present the balance of your account stands at over £800 and we hope that you

will be able to reduce it before we grant credit for further supply. In the circumstances, we

should be grateful if you could send us your cheque for say half the amount owed. We could

then arrange to supply the goods now requested and charge them to your account.

We hope to hear from you soon

When a supplier receives an order which cannot be met for some reasons, any of

the following options are available:

• send a substitute. Careful judgment will be required since there is the risk that

the customer may be annoyed to receive something different from what was ordered. It is

advisable to send a substitute if a customer is well known or if there is a clear need for

urgency. Such substitutes should be sent "on approval" with the supplier accepting such

responsibility for carriage charges both ways.

• make a counter offer

• decline the order

Supplier makes a counter offer

For making a counter offer, the supplier must exercise a great deal of skill to bring

out a sale. The buyer is offered something that has not been asked for. It is important that the

suggested substitute provides an article which is at least as good as the one ordered.

Dear Mr. X.

Thank you for your letter of 12 May ordering 800 meters of 100 cm wide watered

silk. We regret to say that we can no longer supply this silk. Fashions constantly change

and in recent years the demand for watered silk has fallen to such an extend that we have

ceased to produce them. In their place we can offer our new GOSSAMER brand of rayon. This

is a finely woven, hard wearing, non-creasable material with a most attractive luster. The

large number of repeated orders we regularly receive from leading distributors and dress

manufacturers is clear evidence of the wide spread popularity of this brand. At the low price

of only £ 2.20 per meter, this rayon is much cheaper than silk and its appearance is just as

attractive.

We also manufacture other clothes in which you may be interested, and are

sending a complete range of patterns by parcel post. All these cloths are selling well in many

countries and can be supplied from stock If as we hope, you decide to place an order, we could

meet it within one week We hope to hear from you soon.

Yours sincerely

Supplier sends a substitute article:

Dear Mr. Z.

We were pleased to receive your letter of 17 April together with your order for

a number of items included in our quotation reference RS341. All the items ordered are in

stock except for the 25 cushion covers in strawberry pink Stocks of these have been sold out

since we quoted for them, and the manufacturing units inform us that it will be another 4

weeks before they can send replacements.

As you state that delivery of all items is a matter of urgency we have substituted

covers in a deep orange identical in design and quality with those ordered. They are attractive

and rich looking and very popular with our customers.

We hope you will find them satisfactory but if not please return them at our

expenses. We shall be glad either to exchange them or to arrange credit. All items will be

delivered by our own vehicles tomorrow. We, hope you will be pleased with them.

Yours sincerely

Packing and dispatch

When goods are dispatched, the buyer should be notified either by an advice

note or by a letter stating what has been sent, when it was sent and the means of transport used.

The customer knows that the goods are on the way and can make the necessary arrangements

to receive them.

Request for forwarding instructions:

Dear Mr. W.

We are pleased to confirm that the 12 Olivetti KX R 193 electronic typewriters

which you ordered on 15 October are now ready for dispatch. When placing your order you

stressed the importance of prompt delivery and 1 am glad to say that by making a special

effort we have been able to improve by a few days on the delivery date agreed upon.

We now await your shipping instructions, and immediately we receive them we

will send you our advice of dispatch.

Yours sincerely

Advice of goods ready for dispatch as well as notification of goods

dispatched can be easily formulated; it is the legal duty of the buyer to collect any

purchases from the supplier. Unless the terms of the sale include delivery, the railway or

the other carrier is considered the agent of the buyer. The buyer is responsible for any loss,

damage, delay which may affect the goods after the carrier has taken over.

ORDER NUMBER S 524

We regret to inform you that of the four cases of mohair rugs which were

dispatched on 28 January, one was delivered damaged. The waterproof lining was badly

torn and will be necessary to send seven of the rugs for cleaning before we can offer them

for sale.

Will you therefore please arrange to send replacements immediately and we

charge them to our account. We realize that the responsibility for damage is ours, and

have already taken up the matter of compensation with the railway authorities.

Yours sincerely

When the goods do not arrive when they are promised to arrive, avoid the

tendency to blame the supplier as it may not be their fault. Your letter should be

restricted to a statement of the facts and a request for information.

Dear Mr J..

ORDER NUMBER Z 423

You wrote to us on 3 January informing us that the mohair rugs supplied to

the above order were being dispatched. We expected these goods a week ago, and on

the faith of your notification of dispatch, promised immediately to be delivered to a

number of our customers. As the goods have not reached us, we naturally feel our

customers have been let down.

Delivery of the rugs is now a matter of urgency. Will you please find out from

British Rail what has happened to the consignment and let us know when we may expect

delivery. We are also, of course, making our own enquiries at this end.

Yours sincerely

Upon receiving the foregoing letter, the supplier should at once take up the

matter with carriers, either by phone or by letter. If a letter is sent, it must contain no

suggestion of the annoyance that is naturally felt but also it should be confirmed to the

facts and ask for an immediate enquiry into the circumstances.

We regret to report that a consignment of mohair rugs, addressed to Whart &

Co., 25-30 Gordon Avenue, Werrington, has not yet reached them. These cases were

collected by our carrier on 28 January for I February. We hold your carrier's receipt

number 2436.

As our customer is now urgently in need of these goods, we must ask you to

make enquiries and let us know the cause of the delay and when delivery will be made.

Please treat this matter as one of extreme urgency.

Yours sincerely

Payment for the goods supplied or services rendered is the final stage in

a business transaction. In the case of the retail trade, transactions are for cash

while for the wholesale and foreign trade, the credit is in practice.

Invoices and adjustments

When goods are supplied on credit, the supplier sends an invoice to the

buyer in order:

• to inform him about the amount due

• to enable the buyer check the goods delivered

• to enable entry in the buyer's purchases day book

When received, an invoice should be checked carefully, not only against

the goods supplied but also for the accuracy of both prices and calculation.

Invoices may be sent together with the goods, but usually they are posted

separately. The buyer who is not a regular customer is supposed to pay at once

while the regular ones may get credit, invoices being charged to their accounts. In

the latter case, the payment will be made later on the basis of a statement of an

account sent by the supplier monthly or at any other interval of time. Here is an

invoice:

JOHN G. GARTSIDE & CO. LTD. Albion Works,

Thomas Street Manchester M60IQA Phone 061-943-1234

INVOICE

Quantity Items Unit price Total

10 Polyester shirts $ 3 $30

21 Cotton blouses $7 $147

12 Cotton shirts $8 $96

Total $ 276

VAT 10% $27.6

One case back $2

Big total $ 305.6

Pro forma invoices

"For form's sake" or” pro forma invoice” is an ordinary invoice but has this label

"Pro forma". It is used for:

- customs purposes covering goods sent 'on approval' or ' on consignment'

- serving as a formal quotation

- serving as a request for payment in advance for goods ordered by an unknown

customer or a doubtful payer

- where the value of goods exported is required for

These invoices are not entered in the books of accounts and are not charged to

the accounts of the persons whom they are sent to.

Covering letter with invoice

Such a letter is not compulsory but if the invoice is sent separately it may be sent

by post; it should be short and polite. To a non regular customer, it should look like this:

Dear Mr.V.

YOUR ORDER NUMBER A W25

We are pleased to enclose our invoice number B 253 for the polyester shirts

ordered on 13 August. These goods are available from stock and will be sent to you

immediately we receive the amount due, namely $ 310.60.

To a regular customer, the letter may look like this:

Our invoice number… is enclosed covering the polyester shirts ordered on

10 August. These shirts have been packed ready for dispatch and are being sent to

you, carriage paid, by rail. They should reach you within few days.

Debit and credit notes

If the supplier has undercharged the buyer, a debit note may be sent for the amount

of the undercharge. A debit note is a supplementary invoice. If the supplier has overcharged the

buyer, then a credit note is sent. Credit notes are issued to buyers when they return either goods

(as they are not suitable) or packing materials on which there is a rebate. Credit notes are printed

in red to be distinguished from the others. A debit note is sent by the supplier to a buyer who

has been undercharged in the original invoice, or to acknowledge and allow credit for goods

returned by the buyer.

Statement of accounts

It is a demand for payment. It is a summary of the transactions between buyer and

supplier during the period it covers, usually one month. It starts with the balance owing to the

beginning of the period, thereafter, amounts of invoices and debit notes issued are listed and

amounts of any credit notes issued and payments made by the buyer are deducted. The closing

balance shows the amount owing the date of the statement. Statements are sent without a

covering letter. If a covering letter is sent, it needs only be short and formal, here is a

statement:

George Brown & Co.

24 High Streethite Street

Manchester M6940a

Telephone 072-980-2132

STATEMENT

Date Details Debit Credit Balance

1.8.. Account

rendered

$ $ $ 115.53

12.8.. Invoice no 312.28 427.81

20.8.. Cheque no. 100.00 327.81

22.8.. Debit note 6.30 334.11

25.8.. Credit note 3.25 330.86

A covering letter should look like this:

We enclose our statement of account for all the transactions

during August. If payment is made within 14 days you may reduce the

customary cash discount of 2 '/i %.

Sometimes the supplier reports the unpaid statement:

We are enclosing our September statement, totaling £ 820.57. The opening

balance brought forward is the amount left uncovered by the cheque received from you

against our August statement, which totaled £ 560.27. The cheque received from you,

was drawn for £ 500, 27 only, leaving the unpaid balance of £ 60 now brought forward.

We should appreciate early settlement of the total amount now due.

The supplier replies:

Having carefully considered your letter of 8 August, we have decided to allow

you to defer payment of your account to the end of August. We grant this request as an

exceptional measure only because of the promptness with which you have settled your

accounts in the past.

We sincerely hope that in future dealings you will be able to keep to pure

terms of payment. As you do not seem to have been clear about them, we take this

opportunity to remind you that they are as follows: 2 '/;% discount for payment within 10

days. Net cash for payment within one month.

Methods of payment

In settling the accounts, there are many methods of payment:

1. cash (coins and notes)

2. payment through the POST OFFICE

a.) POSTAL ORDERS and MONEY ORDERS (the latter for foreign

payments only). British postal orders and money and money orders are issued and paid in

many countries abroad. Payment is made in the currency of the country of payment at the

current rate of exchange. Postal orders are used for small sums of money. Money orders are

used for amounts up to £ 50 for the payment abroad. This is used by senders who have no

bank account or giro. Upon payment of the charge for a telegram, money orders may be

telegraphed. A person sending a money order should ask the payee for a receipt since there

is no evidence of payment.

b.) GIRO TRANSFER. Giro is the term used to the postal cheque system run

by post in most Western European countries and Japan. Apart from cash transaction giro

transfer or postal cheque is a means of payment. Anyone can receive or make a deposit of

money whether or not they should hold a giro account.

c.) COD system. It means cash on delivery. i.e. the buyer pays for the goods

at the time they are handed over by the carrier (this includes the postal system).

Complaints

Concerning delivery quality

It may happen that one of the parties (the buyer or the seller) does not respect

certain clauses of the contract so the dissatisfied party sends the other one a letter of

complaint containing a demand for something which the sender of the letter has a right to

claim for (damage or for a reduction in the price).

The buyers complain because of late delivery, non-delivery or short

shipments of goods or delivery of wrong or damaged goods, or goods not up to the sample

or description, or inadvertencies in the documents. Non observance of the buyer's

instructions for the transportation, packing, storage and insurance is another source of

complainment. The seller may complain because of unreasonable amounts claimed from

them by the buyers and also when the latter fail to open a L/C in time or place a vessel

under loading. A letter of complaint should contain:

• a writer's regret of being obliged to make a complaint

• a clear and concise account of what is wrong with the goods supplied

• the data necessary to identify the commodity in question (number of

contract, date of shipment etc.)

• a reference to former satisfactory dealings between the two parties or to the

firm's high reputation in the world market

• a request for a careful investigation of the matter and reasonable remedy

of the mistake or a suggestion how the complaint should be adjusted satisfactorily

• a warning or a threat to cancel the order or the contract if there are constant

and prolonged delays or frequent errors in carrying out the order. Warnings or cancellation

the order and getting supplies from elsewhere should not be used too liberally as they will

only create bad feelings and in any cases would be quite unnecessary.

When writing complaints, avoid any expressions indicating anger, sarcasm,

irritation, suspicion. Keep in mind the indispensable you attitude and see the matter from

the customer's side in addition to your own.

Clarity, conciseness, courtesy and reasonableness are the compulsory

elements. Make clear what is wrong and how you want it adjusted. Make sure of your

facts and get them down accurately. Be precise about the dates, quantities, trade names or

numbers of models, sizes, shapes, methods of shipment, types of containers...

Be specific in setting forth the nature of loss or inconvenience you have

suffered. If all these are made clear, then you make easy the task of your partner to verify

the claims and make the just adjustments. Be courteous! Be concise in order to make me

presentation as clear as possible! It is important to be reasonable in demands for an

adjustment. Unfair demands may arouse suspicion of your claims, prolong investigations

and delay adjustments. Most firms want to be fair if only to maintain a good reputation and

they will react favorably to a reasonable approach. In closing, indicate that you expect a

reasonable attitude on the part of the firm. Use such closing formulae as: We are sure you

will give this matter your prompt attention./ We are sure you won't disappoint us in

meeting this reasonable request.

Dear Mr.X.

Re: Delay in Delivery

In your acknowledgement of our order given to you on 19 September, you

stated that the consignment would be dispatched within a week and we are therefore very

surprised that the merchandise has not arrived yet. These goods were offered for the pre

holdery sales period now in full swing. Everyday delay means loss and inconvenience for

us.

If this shipment is on route, please phone us and we shall see what we can do

to this end to expedite delivery to our premises. If the order has not been shipped yet, we

shall expect you to ship it rush. If the orders have been held up because you are unable

to ship certain items immediately, please phone us and we shall instruct you as to what

items we can wait for and what items we may have to cancel. In any event we shall expect

a call from you on Monday. If you do not get in touch with us before Tuesday, please

cancel the entire order. Awaiting your call,

We remain yours sincerely..

Dear Mrs.B

Re: Inferior Quality

It is with great regret that we have to inform you that your last delivery is not

up to your usual standard. The material seems to be too loosely woven and is inclined to

put out of shape. By separate mail we have sent you a cutting from this material, also one

from cloth of an early consignment, so that you can compare the two and see the

difference in texture.

We have always been able to rely on the high quality of the materials you sent

us and we are all disappointed in this case because we supplied the cloth to new

customers. As we shall have to take it back, we must ask you to let us know, without delay

what discount you are prepared to allow us to get over this difficulty.

Yours sincerely

Dear Mr. P.

Ref. wrong goods received

We received the documents and took delivery of the goods on arrival of the SS

"M" at P.

We are much obliged to you for the prompt execution of this order.

Everything appears to be correct and in good condition except in case no. 1O

Unfortunately when we opened this case we found it contained completely

different articles, and we can only presume that a mistake was made and the contents of

this case were for another order. As we need the articles we ordered to complete

deliveries to our own customers, we must ask you to arrange for the dispatch of

replacements at once. We attach a list of the contents of case nr. 10 and you shall be glad

if you will check this with our order and the copy of your invoice.

In the meantime we are holding the a/m case at your disposal. Please let us

know what you wish to do with it

Yours sincerely

Contracts

A contract is an agreement between two partners that will act

according to the law, The companies use these agreements for the

guarantee they offer regarding all the important elements of the business.

Though the oral agreements are applied according to the Romanian laws,

the small companies are to use the written ones, The written form

of an agreement makes clear everything and each partner has in mind his

obligations and responsibilities. These fundamental agreements may

require different modifications according to the topics debated.

Romanian firms prefer short contracts no matter how complex

the transactions are. Though we must underline a fact: not always the

shortest agreement is the best. If the partners do not use a certain clause

and the Romanian law has no special reference to it, the courts may refer to

the general principles of the commercial law. The written contract may be

used for the interpretation of the way this law is applied, in certain

transactions.

General clauses

Standard clauses required for any type of agreement

Any type of agreement requires the following standard clauses such as:

- Final form of the agreement

The present agreement is the only one between X and Y. Any other

previous declaration or agreement, either oral or written, has no compulsory

force but the clauses included in the present agreement. This agreement may be

modified only if the modification is done in a written form and is signed by X and Y.

- Giving up the rights

The fact that X or Y does not insist on an exact fulfillment and

according to the present agreement must to practice any options he (or she) has,

does not mean that the respective partner gives up to the rights he (or she) has according to

any of the clauses of the present agreement

• Partial invalidation

If the courts declare or establish that a part (or clause) of the present agreement is

repealed or may be put into practice the parts (or clauses) that were not put into debate keep

their compulsory character between X and Y (each agreement should make reference to the

registration number of the firm in the Register of Commerce).

Clauses necessary for complex agreements.

There are certain clauses that are included in the commercial agreements. They are

presented in this chapter.

• Typical clauses: Force majeure

It is the force majeure clause (that includes the casual or fortuitous case), the

conditions that may be called upon, notification procedure for producing it, the consequences

of this event for putting into practice the respective agreement. The legislation of some

countries knows the "unforeseeable" event. It means that an unforeseeable event may appear in

the moment when the agreement is signed. It does not stop the agreement, but turns it into a

very expensive one. Exceptions are the cases when the agreements have foreseen such

clauses. Such unforeseeable events are considered war, natural calamities, strikes, legal

restrictions, and any other event that is not under the control of the partner. The partner that

makes reference to this event is obliged to let the other partner know about it as well as all the

measures used for limiting it. If in due time, the respective event does not cease to exist, each

partner has the right to announce the other one that the respective agreement ceases to exist

without having the right to claim damages. It is advisable to add:

the provisions of the present article are not applicable in the case when\ an

event, one of the types described, without stopping the achieving of the agreement, made

very expensive the fulfilling of one of the partners.

- Transfer of the agreement

It is frequently used, one partner offers (transfers) the rights to a third partner,

either partially or totally. Romanian Civil Law admits the transfer of rights but due to its

"silence" we may understand that it accepts the transfer of obligation too. The partner that

gives up is "cedent" and the one who gets is "cedar". The transfer should be done according

to the law.

None of the partners of the present agreement should transfer the rights and

obligations of this agreement to the other partner. The written agreement should be

offered to the ''cedent" in maximum …days since the date the "cedent" required the

"cedat" 's acknowledgement

In the case the "cedat" does not answer in the already given interval of time, it

is considered that the "cedent" agrees with the transfer of the agreement .(to avoid the risk of

a possible abusive attitude of the debtor, the partners

may foresee cases when the cedat' s denial is considered non relevant for

"cedent").

- Notification clause

This clause is important as, in many cases, the partners of an agreement inform

themselves orally, establishing modifications of the initial agreement or ways of solving

controversies without writing them. In such cases, we come to the situations when no

written form exists.

In the meaning of the present agreement, any notification or communication

addressed by a partner to the other is considered fulfilled if it is transmitted to the latter at

the above mentioned address at the beginning of the agreement. In the case the

communications is by mail, it should be done in the form of a registered letter that is

considered to be received by the addressee in x days since the sending of the post office. In

the case, the communication is in the form of a fax or telex, it is considered to be received by

the addressee in the first -working day following the one used for sending it.

The oral communications are not taken into consideration by either of the

partners if they are not confirmed by one of the already mentioned ways from the present

article.

- AGREEMENT DIVIDING

The Romanian jurisdiction has a principle according to which cancelling a part of

a juristic fact does not bring about the nullity of the whole fact but the activity has

demonstrated that cancelling certain clauses makes impossible the continuation of the

respective agreement.

In the situation that a clause or a part of the agreement is considered null, the

clauses that are still valid will continue to act, exception is the case when the cancelled clause

(or act) contains the main obligation. The main obligations of the present agreement are

considered to be the fallowing ones: (and they are presented)

- CEASING OF AN AGREEMENT

The ceasing of an agreement implies the appearance of a clause that makes

impossible the fulfillment of the agreement or its cancelling. There are two variants: either the

obligations of two parts are fulfilled at once or cancelling an agreement implies that the

obligations of at least one partner are fulfilled step by step (gradually). In both cases, one of

the partners demonstrates that he has not fulfilled the obligations while the other one has

already done or is ready to do it. The present agreement ceases to exist without the

intervention of the courts, in the moment when any of the parts:

- does not fulfill an obligation considered to be essential for the

present agreement (see the dividing clause) or

- it is considered to be in the incapacity of paying, insolvency or

- brings about the winding up before beginning the fulfillment of the

agreement (in the case of physical persons, winding up means the death of a

partner or being under an interdiction)

- or transfers the right and obligations after he (or she) has been

announced that any situation of this kind will bring about the cancelling of the

agreement in maximum x days, since the date of the non fulfillment of the

obligations,

- the partner does not execute or executes the obligations, in a

suitable way.

The partner that requires the cancelling of the agreement will announce

the partner about this fact with minimum x days in advance. The cancelling won 't

have any effect on the obligations that are already developed between partners.

The provisions of this article do not reject the responsibility of the

partner that has brought about the ceasing of the agreement.

- FINAL PROVISIONS

IN the present situation, the third paragraph contains a note less

frequent in our law. It makes reference to the specific of the commercial law of

offering the partners the right of real agreement clauses:

The modification of the present agreement may be only in a written

form, having the agreement of the partners. The present agreement, together with

modifications and schedules, represent the wishes of the partners and reject any

oral agreement between them, either before or after the agreement signing.

In the case when one of the partners, does not respect an obligation, the

non- practising of the right of fulfilling accordingly or by agreement of the

respective obligation by the injured partner does not mean that the latter has given

up the respective right

The present agreement has been drawn today, in four copies, two of them

have been given to … _ .

Part one

Part two

(the name of the partners, the name and quality of the man who signs are presented

in the contract)

Provisions regarding the confidential character

There is a practice to ask your partner some information concerning the

business you want to have together. This information should have a strict

confidential character. This fact imposes the partner to behave accordingly so the

two partners are obliged to keep secret the information under discussion.

- GENERAL STATEMENT

This agreement is made on (date) between (A) located at

(address) and

_ _ (B), located at _____ (address).

- Object of agreement

(A) wants a conclusion (or settlement) with (B) and (A) wants

certain information about (B) which the latter has (or possesses).

(B) wants (A) to keep all the information secret. Having in view

this, (A) signs the present agreement in order to keep confidential the received

information.

- Confidential information

The information regarding (B), (A) binds itself to keep secret. It contains

the financial situation of (B), its aims of doing business, data concerning; its

products, means of manufacturing, patents any other information concerning (B)

and has importance for its position on the market. The information contains the

following documents (B) will offer to (A).

- Interdiction of discussing the information

(B) will present confidential information only to the persons that are

involved in the negotiation and/or presentation of its commercial reports with (A).

(A), managers, administrators, representatives, lawyer, solicitors,

accountants won't reveal the confidential information to any other partner but in the

case (B) approves it in a written form.

- Interdiction of using the information

(A), its managers, administrators, representatives, lawyer, solicitors,

accountants, employees will use the information got from (B) only for deciding

the conclusion of a commercial report with (B) and will not even use either of the

information in any occasion.

- Duration

The present agreement comes into force till…exception is the case

when any of the two parts informs the other, in a written form, the canceling in

advance, of the agreement.

- Penalties for the case of the non corresponding use of the information or of

its revealing

If (A) infringes any obligations foreseen in Articles 4 & 5, it ix obliged to pay

(B) a damage in value of

- Exoneration of responsibilities

(A) will be exonerated of the responsibilities for revealing information

about (B) if:

- the information was already known by (A) before being got by (B) or

- (A) has got the information from a non confidential source from (B)

or

- the information was revealed after (B) has got the written approval

for receiving it or

- information was already known by everybody before or

- (A) was legally obliged to reveal the information

- Restoring the information

At the date when the present agreement has ceased to exist, at the

request of (B), (A) will return all the confidential information (B) has given to (A)

together with all the copies. As evidenced by signatures below, this agreement has

been signed today

A B

name name

position position

Special business letters

Circular Letters

Circular letters are frequently used to offer the same information to

different people. These kind of letters are used when sales campaigns are developing,

when there are important developments in business such as extensions, re

organizations, changes of addresses etc. A circular letter is written once, then it is

duplicated in order to be distributed to the customers. It may get some more

information such as names, addresses and individual salutations so it gets a more

personal character.

Circulars are sent to many people, it is important to suggest an interest in

the recipient by giving a personal touch. The next rules are to be taken into

consideration:

• it must be brief - no one has time to read long stories

• make the letters as personal as they can be (address each letter to a

particular person, indicating the name if you know it

• create the impression of personal interest by using you never our

clients, customers, all customers, everyone. Address yourself directly to someone

using formulas such as:

You will appreciate...

We are pleased to inform you...

You will be interested to learn...

If you visit our new showroom you will see...

If some changes take place in your business, you have to inform your

customers about them. The content is already written but you have to introduce

the name of your customer in order to give the personal touch to the letter.

Expansion of business takes place in your company, announce it to everybody, so

write a circular.

Dear Mr. Xt

To meet the growing demand for hardware and general store in this

area, we have decided to extend our business by opening a new department.

Our new department will carry an extensive range of hardware and

other domestic goods at prices which compare very favorably with those

charged by other suppliers.

We would like to demonstrate our new merchandise to you, and are

therefore arranging a special window display during the week beginning 3 June.

The official opening of our new department will take place on the following

Monday, 10 June.We hope you will visit our new department during opening week

and give us the opportunity to show you that it maintains the reputation enjoyed

by our other departments for giving sound value for money.

Opening a new business you have to let the others know about it:

We are pleased to announce the opening of our new retail store at the

above mentioned address on Monday 1 September. Mrs Victoria Chadwick has

been appointed Manager, and with her experience of the trade, we are sure

that the goods supplied will be of sound quality and reasonably priced.

Our new store will open at 8 am on Monday 1 September, and a

special celebration offer of 10% discount will be allowed on all purchases made

by the first 50 customers.

We hope we may look forward to your being one of them.

You are to have a new branch in another town (or country). Inform

everybody about it:

Owing to a large increase in the volume of our trade with the Kingdom

of Jordan, -we have decided to open a branch in Amman, with Mr. X.

Although we hope we have provided you with an efficient service in the

past, this new branch in your country will result in your orders and

enquiries being dealt with more promptly.

This new branch will open on I May, and from that date all orders and

enquiries should be sent to:

Mr.X

Manager

Tyler & Co Ltd

18 Hussein Avenue

Amman

We take the opportunity to express our thanks for your custom in the past, and

hope these new arrangements will lead to even higher standards in the service we provide.

Because of different reasons you are supposed to change the address of your

offices, write a circular indicating the new address, possibilities of arriving there.l

The steady growth of our business has made necessary an early move to| new and

larger premises. We have been fortunate in acquiring a good site on the new industrial estate

at Chorley, and from 1 March our new address will be the following:

Unit 15 Chorley Industrial Stale

Grange Road Chorley

Lines CH 2 4W

Phone 3521689 Fax 3421768

This new site is served by excellent transport facilities both by road and rail,

enabling deliveries to be made promptly. It also provides scope for higher methods of

production which will increase output and also improve

even further the quality of our goods.

We have much appreciated your custom in the past and confidently expect to be

able to offer you improvements in service when the new factory moves into full production.

We look forward to a continuing good business relationship with you.

You already know that circulars are used to announce the changes that take place

in the membership of a partnership, suppliers and customers. For a retiring partner, this is

particularly important since they remain liable not only for debts contracted by the firm during

membership, but also for debts contracted with old creditors in retirement. The correct

signature on such letters is that of the name of the firm, without the addition of any partner's

name.

Retirement of a partner is announced like this:

Dear X,

We regret to inform you that our senior partner, Mr. Harold West, has decided to

retire on 31 May due to recent extended ill-health.

The withdrawal of West's capital will be made by contributions from the

remaining partners, and the amount of the firm's capital will therefore remain unchanged We

will continue to trade under the name of West, Webb & Co, and there will be no change in

policy.

We trust that the confidence you have shown in our company in the past will

continue and that we may rely on your continued custom .We shall certainly do everything

possible to ensure that our present standards of service are

maintained.

All the other changes are to be announced to the partners you have.

Memorandums

Memorandums are part of the correspondence, they are a kind of letters

that are carrying messages inside an organization (from an office to another

one). Their target is to confirm a conversation, to clarify a previous message, to

request an information or to supply it, to congratulate someone, to announce

changes in a company's policy, to report meetings, to transmit documents.

If they are in a printed form, they should have some paragraphs

presented in a clear and well organized way; have small words, short sentences,

they should maintain your attitude and avoid clichés. Often the person who gets a

memo knows everything about a situation but the position the boss has adopted

towards it for that moment. The memo does not give any explanation, it comes

directly to the point. A memo has an introductory part that is to be presented:

FROM: Peter Hening (Manager, Hanover) Date: 2.11.2007\

TO: David Walsh (Warehouse Manager, Southold)

SUBJECT: delayed deliveries Number of pages: I

The memo has the paragraphs and has no salutation formulas; only the

capital letters of the writer's name are added. Having in mind these general rules,

write a memo on the following subject:

Europart Ltd., of Unit 26, Frilford Industrial Estate, Southolt SJ4 7DB,

distributes parts for motor vehicles from its branches through Europe. You work

in the Hanover branch. Your manager, Peter Henig, says to you:

We 've got problems with our delivery dates. You know we guarantee

delivery of any vehicle part to the shop here within 48 hours of a customer placing

an order - the customer gets 20% discount. That's one of our main selling points.

Well we 've been having to offer a lot too many discounts on parts we

have got from Southolt - they often take 3 days, sometimes even a week to

get here. It's not too good enough.

Could you find out what's going on? Write a memo under my name.

Send it by fax to David Walsh, the Warehouse Manager at Southolt. Tell him what

problem we have and ask him what he's going to do about it. But be tactful. He is

usually very good - and 1 know it's not easy to handle about 50,000 different

parts. See if there are any problems at his end that he 's sorting out - or if there's

anything we can do to help. Is our ordering clear enough? Or perhaps he should

charge his express courier. But get him to say when we 're going to get a normal

service. We're not the only people distributing vehicle parts - there's a plenty of

competition if our want to look elsewhere.

I’m off to a conference today, and I'll be away for a week. Tell David

that if he wants to discuss anything, he can talk to you, or he can wait until I get

back

So this is the text that is to be changed into a memo and sent to David.

Before writing it, do the following

1. Read the questions twice at least: get the general idea what it is

about; study it into details.

What exactly are you asked to do? WRITE A TACTFUL MEMO TO A

MEMBER OF THE STAFF

1. Layout, correctly, a memo. ON THE TOP, you are supposed to write:

FROM: (sender's name and/or position in the company)

TO: (addressee's name and/or position in company)

DATE: (the date the memo is written)

SUBJECT: (very briefly, what the memo is about)

If you are sending the memo by fax, you should also indicate the number of

pages .AT THE BOTTOM, you may put the sender's initials but NEVER a signature.

3. Decide on the correct tone of the memo. Peter Henig is not satisfied

with David's work. He wants the problem be solved but he doesn't want to hurt

Peter. The sender is quite angry but a tactful memo will produce a better impression

than an aggressive one.

4. Relevant material should be included in a memo. Decide what relevant, leave

out all the unnecessary elements is.

5. Make a list of the points that are going to be present in the memo. Order the

points logically in paragraphs; take into account all the points that appear in the question. If

you use your answer book to make your list, neatly cross it out the point when you have

finished referring to it.

6. Write your answer

7. Read your memo right through! Make sure that you have included all the

problems

8. Check your work for accurate English! If you discover any errors, neatly cross

them out and add the correction.

Obeying all these rules, we may have the following memo:

FROM: Peter Hening (Manager, Hanover) Date: 2.11.2007

TO:David Walsh (Warehouse Manager, Southolt)

SUBJECT: Delayed deliveries

I am sending this by fax because I am off to a conference today and will not be able

to call you before I go.

The problem is this: many of our orders from Southolt are arriving late .In fact,

some take a week to get here. That means we are having to give our 20% discount to a large

number of customers - and some of them may soon start looking elsewhere.1 know it is not a

simple thing to stock so many parts, and your warehouse usually performs very well indeed.

But we need to sort this out Are there any problems at your end at present? Is your courier

working normally ?Or is there anything we can do to help? Do please contact (write your own

name here) if there are any points you

wish to raise this week.Otherwise, I will be happy to talk things after my return.

PH

Comments on the model:

a) layout, all the headings required in a memo

b) content and effectiveness:

- it is tactful (Walsh is not responsible for late, arrival of parts, Henig praises his

normal performance)

- logical order of the points

- the opening paragraph explains, without wasting the words, why Henig is

writing to Walsh and not trying to call him

- MAIN POINT OF THE MEMO: late delivery

- possible reasons for late deliveries are given

- finally, Henig suggests a talk on his return from the conference

Once the problem of Peter Henig is solved, some other exercises are offered.

Here they are:

1. Your Office Manager says to you:

I want you to write a Memo, under my name to staff. I have received complaints

from the Canteen Supervisor about the way the staff leave the canteen after lunch break

Many of them do not return their trays to the canteen staff, and cigarette ash and paper

wrappings are left on the floor and tablecloths. Last Friday, there was a large burn in a

tablecloth - obviously caused by a cigarette - but nobody reported it. The canteen staff are

grumbling about this -1 sympathize with them. Tel! staff that must keep their canteen clean: it

doesn 't take much time. 1 hope 1 do not have to remind them about this again. By the way,

if there are any accidents in the canteen, staff must report to the Canteen Supervisor.

REPORT

Writing reports is an important part of your work. Reports carry

information to those who want it and need it, inform you what you have found out

including little or no commentary and interpretation. A report

informs and analyses, presents facts. It makes you think in terms of the

purpose or function. It gets to know your audience and their needs. Keep all these in mind

when you are planning to write a report. How do we lay out such a report? We must

maintain one inch margin all around when typing. If you put it in a binder, leave 5 cm of

margins on the left hand side. Type single space but allow a double space between

paragraphs, above and below. If it is typed double space, no double space is allowed

between paragraphs, allow a triple space above headings and above and below lists, long

quotations, graphics.

Use typographical elements to make words, phrases stand out. You may catch

your reader's attention by using italics, underlining capital letters. Enclose graphics in

boxes. If the sequence of a list is random or arbitrary,

use bullets (■) or dashes (-). If order is important, use Arabic numbers

(1,2, ...).Don't write long paragraphs (about 100 words), they should be put vertically on

the page. The subject should be readable, clear in meaning.

Sentences must be short, simple ones, avoid all the unnecessary words. The

language the report is written in, is the language accepted by a specific group. There are

periodic reports which record the work over a specific period of time, giving the

organization of the necessary information which you base decisions on. Any report

should tell how a project is going, how much has been completed and how much is left.

The report has an introduction that explains the period of work covered by

it, the work that had been planned, the authority to do the work, it assesses the progress

to date. It has a body which provides a detailed account of what has been

accomplished and how. The conclusions explain what work is planned for the future,

gives an overall appraisal of the progress to date. The reports may have supplemental

elements such as: lists of references / bibliographies; appendices.The preparatory

elements: title page, letter of transmittal, preface, table of contents, lists of figures, tables,

abstracts – identify the report, its author, audience, date, subject, coverage etc. Pages are

numbered in small roman numbers and the title page shows the title of a report, name

position and the date you submitted the report. The preface is identical to the letter of

transmittal and has statement about purposes, scope, content, acknowledgement of

assistance received. The table of contents presents the content of a report and the list of

figures and tables present the location of graphics and tables. The abstracts are brief,

condensed and state the most important ideas of the report(not more than 150-200

words).The introduction contains the general idea of the report topic in a few paragraphs,

explaining the subject, purpose scope, plan and order of the presentation. The body is the

longest part of the report, it has a detailed message, arranged in a logical order, uses heads,

subheads, graphics, quotations, footnotes. The final part stresses the most important ideas,

summarize the major points and state the conclusions and recommendations.LEAFLET

It is a document that informs people about different important things; it is folded and free of charge advertising/ providing information about something. There are no strict rules that are to be obeyed for its writing. But it should catch the reader’s attention and must contain an address and date. Here it is an example: you work for a department store, COTY, located in 67894 Paris, 20-24 rue Babilon; you are planning the summer sale which will last from 2nd till 20th July and are supposed to write a leaflet announcing all the merchandises for sale. So you are supposed to inform the people about all the products ready for sale during this interval of time. Decide the order you present the material, no particular layout is required; the leaflet should attract the readers; address, date, place, phone number, even tram/ bus numbers are to be indicated. An example may be this one:

The BEST of Paris is at COTY…It is a price any can afford! Treat yourself at this summer sale, 2nd – 20th of July

inclusive Our English speaking staff helps you to find what you want… a very

good price 30% off brads of perfume 40% of leather bags 50% off men’s and women’s summer fashionsThere a re a lot of goods anybody needs. COTY, 20-24 rue Babylon, 67894 Paris (phone 0023456789), open

10-7, six days/week. It is closed for the national holiday – 14July. Take Bus no.6 from Place Pigale or tram no.12 from Louvre.

The writer may take a large place so that all the information is spread all over in order to catch the reader’s eye. The shop address is presented, date of the sales and even a map can be added.

NOTICE

A notice is a simple letter that offers an information about something that happens and all customers should know. It tells you very important things; it is formal and impersonal. It should be simple, easy to read, but it must be dated and include the name of the person who wrote it. It must catch the people’s attention. The notice should apologize and suggest alternatives. Here is an example:

HOTEL RESTAURANTClosure, 2-20 May 2008

We regret that the hotel restaurant will be closed from 2 - 20th of May because of repairs to the floor. A cold buffet lunch will be served in the bar area on these days, but dinner will not be served during this period. Guests will find a number of restaurants close to the hotel.

Breakfast will be served as usual in the bar area.We apologize to guests for any inconvenience caused to you.

Max SmithManager 20 April 2008

The notice has a clear heading at the top, the date, the name and the position of

the person who wrote it. It contains all the necessary information. The tone is correct, quite formal, and impersonal, with the necessary apology for the inconvenience caused to the guests.

MINUTE

The minute is an official record of the actions taken by a group. It is written by the secretary who is supposed to record the meeting as well as she can. Write out the minutes fully from your notes, give them to the chairman for distribution. What you write should be written objectively and factually without your opinions being reflected. A minute is a record of what was done. It should contain the following ideas:

name of the group holding the meeting kind of meeting(special, regular) date and place of the meeting subject of the meeting names of the persons attending the meeting(chairperson, secretary…) time the meeting was open action of the group, stating exactly what motions were made and their

position; the name of the person making the motions, seconding the motions, the members and how each voted

time of adjournment and the time of the next meeting signature of the secretary and of the chairman

Here is an example:

Hilton & HiltonMinute of a regular meeting of the committee on new construction April, 2nd

2008

Subject: review of items of work on the X HotelAttendees: A.V., chairman S.B., secretary S.K.; V.O.; L.P.;Agenda:

the meeting was opened by the chairman at 1p.m. the minutes of the previous meeting were accepted as read A.V. summarized the status of work…. V.O. believes that…. S.K. says that… L.P. reported that …. There being no other business, the chairman closed the meeting at

3p.m.; the next regular meeting is scheduled for 20th May at 2p.m. A.V.

chairman S.B.

secretary

Letters of application

A letter of application is a letter that sells yourself. By applying for a job, you must arouse interest in your qualifications; b y presenting your past records and testimonials, you must convince the employer about your capacity of doing the job and you must reach the target: get an interview and then get the job. Job application letter is difficult to be written as it is not always known whom are you writing to.

First, write an application as short as possible and state that your curriculum vitae is enclosed. Your curriculum vitae must give all the details of your personal background, education, qualifications, experience. DO NOT DUPLICATE this information in your letter.

Study the advertisement carefully. From it, you can get much information about the adviser. Read the requirements for the post carefully and in the reply you must state clearly which are you able to fulfill. Answer the advertisement fully, do not omit any element. The purpose of your letter is to get the job, but first, you must get the interview. Ensure that your application is well typed, neatly presented and make your application stand for the rest.

The letter should be brief, give a lot of information in as few words as possible. Write sincerely, in a friendly tone but not familiar. Do not make exaggerated claims, show a proper appreciation of your abilities. Do not suggest that you are looking for a new job because you are bored of the one you already have. If you are asked to state the salary you expect to get, do so. If your main interest is the salary, do not state the figures you expect, mention just you are earning now. The tone of the letter must show keenness for the post.

Do not send original documents, send just copies with your application, but take the originals along with you to the interview. As the employers are busy and have little time for long correspondence, try to offer them the most concise of what is important no matter how important that information seems to be for you. Avoid generalizing, just indicate the number of years and indicate the company you worked for.

After having written the letter, read it carefully and ask yourself the following questions:

Does it look like a good business letter? Is the opening paragraph in the position to interest the employer enough to make him read the whole letter? Does it suggest that I am interested in that kind of work that is advertised?

Send the letter only if the answer to these questions are YES (for this you must put yourself in the position of the employer). These are only some pieces of advice that are to be taken into account before writing an application letter. Your letter is an answer to a newspaper advertisement or journal; so the name of it must be mentioned in the opening paragraph or in the subject heading. In this kind of letter, the writer’s address is placed on the top right corner of the letter; all the details are written at the left, in fully blocked style. Place the date at the right. Here is an example:

23 Oxford Street 8 April 2008

London

ER 34

Mr. Bob SmithPersonnel Manager

Leyland& BaileyNelson WorksSouthampton23EF

Dear Mr. Smith

Ref. to Private Secretary to Managing Director

I was interested to see your advertisement in today’s DAILY TELEGRAPH, and I would like to be considered for the job.

(the next paragraph must contain a reference to what the applicant is doing for the time being, indicating all kind of information in very brief sentences)

In my present job of Private Secretary to the General Manager at a manufacturing factory, I have a wide range of responsibilities. These include attending and taking minutes of meetings and interviews, dealing with callers and correspondence in my employer’s absence, supervising junior staff, as well as the usual secretarial duties.

(you have to make reference to the job you are intending to get)The kind of work in which your company is engaged, particularly interests me,

and I would welcome the opportunity that would afford me to use my language abilities, which are not used in my present post.

(the motivation is given; no reference to income is made as nothing was mentioned in the advertisement; you are obliged to mention the documents you are enclosing for supporting your ideas)

A copy of my curriculum vitae is enclosed giving further details, together with copies of my testimonials.

(the letter is ended in a very polite way)I hope to hear from you soon, and to be given the opportunity to present myself at

an interview.

The letter may have a paragraph that indicates some names of persons who can be contacted in order to give references for the new employer ;

My present employer will be pleased to furnish you with any further information you may require, and will confirm that I am leaving his employ reluctantly and with the sole desire to improve my present knowledge of foreign languages.

The letter is supposed to be accompanied by a curriculum vitae and testimonials. The former should present all the personal details, education, qualifications and working experience. It should be presented in an attractive form so that all the information can be seen at a glance. All the details are to be presented on two pages not more. Here is a pattern:

CURRICULUM VITAE

Name: JohnsonChristian Name: ThomasAddress: 24 Main Road Middleford EssexTelephone; e-mailDate of birthNationalityMarital status

Education

School from…toCollege from…toUniversity from…toResults obtainedDegrees and/ or other post school qualificationsPostgraduate qualifications

Special awards

Working experience

September 2000 to … engineer Bains, Hoyle, London

InterestsPublished books

Referees1. Dr.X.V. Principal, Redford College

February 18, 2000 signature

As far as the testimonials, these are addressed TO WHOM IT MAY CONCERN. They are given by the previous employer if they are requested; the originals are retained; only copies are given. They should contain the following details of the employee:

Duration of employment Post(s) held Duties carried out Work attitude Personal qualities A recommendation

TO WHOM IT MAY CONCERN

Miss X.B. was employed as Shorthand Typist in this company, when she left the secretarial college in June 20… She was promoted to my Personal Secretary in…(duration of employment)

Her responsibilities included the usual secretarial duties involved in such a post, as well as attending meetings, transcribing minutes, and supervising and advising junior secretaries.

Miss X.B. used her best endeavors at all times to perform her work consciously and expeditiously. She was an excellent secretary, an accurate and quick shorthand typist, meticulous in the layout, presentation and accuracy of her work. I cannot overstress her exceptional work rate, which did not in any way detract from very high standards she set for herself. (working attitude)

She enjoyed good health and was a good time keeper. She was very personable, friendly, sociable and quick to share in a joke. (personal qualities)

In my opinion, she has the necessary character, dedication and approach to be suitable for the position of personal secretary or to enter the teaching profession. I can recommend her highly and may be contacted for further information.

(Recommendation).

BANKING / HOME BUSINESS

Commercial banks offer four main services: Accept customers’ deposits Pay cheques drawn on them by their customers Grant advances to customers Provide a payment mechanism for the transfer of funds between its

customers and those of the other banksCorrespondence between banks and customers is quite formal and

standardized. Only the persons authorized by a company’s board of directors may sign cheques for the company. The bank requires a copy of the board’s resolution, allowing the opening of an account and stating the manner in which cheques are to be signed, with specimen of their signature.

Dear Mr…

At the meeting of the Board yesterday, it was decided that cheques drawn on the Company’s account must bear two signatures instead of one as formerly.

One of the signatures must be that of the Chairman or secretary and the other one that of any member of the Board. This change takes place as today’s date.

There have been no changes in the membership of the Board since specimen signatures were issued to you in September.

A certified copy of the Board’s resolution is enclosed.

The bank manager sends a letter to a customer who has drawn too much from his account; it is a polite, courteous letter indicating him the seriousness of an unauthorized overdraft.

Dear Mr..

On a number of occasions recently your account has been withdrawn. The

amount overdrawn at close of business, yesterday, was… and I should be glad if you would arrange for the credits necessary to clear this balance to be paid in as soon as possible.

Overdrafts are allowed to customer only by previous arrangement and as I noticed that your account has recently been running on a very small balance, it occurs to me that you may wish to come to some arrangement for overdraft facilities. If so, perhaps you will call to discuss the matter. In the absence of such arrangement, I am afraid it will not be possible to honor future cheques drawn against insufficient balances.

The bank replies:

Dear Mr…Thank you for your letter of yesterday. I have paid into my account cheques

totaling…. I realize that this leaves only a small balance to my credit and as I am likely to be faced with fairly heavy payments in the coming months, I should like to discuss arrangements for overdraft facilities.

I have recently entered into a number of very favorable contracts but they involve the early purchase of raw materials and as payments under the contracts will not be made until the work is completed, I am really in need of overdraft facilities up to about…for 6 months or so.

Perhaps you will suggest a day and time when it would be convenient for me to call on you.

When the payment of a cheque is stopped because of different reasons, payment is said to be countermanded. Only the drawer of the cheque can countermand the payment and it is done by notifying the bank in writing.

Dear Mr…I am writing to confirm our telegram of this morning to ask you to stop payment

of cheque number… for the sum of… drawn payable to the…This cheque appears to have been lost in the post and the further cheque has

not been drawn to replace it.Please confirm receipt of this authority to stop payment.

It is contrary to banking custom to give information to private enquirer about its customers. When a buyer in seeking credit from a supplier gives the bank as a reference, the suppliers must approach their own bank not the buyer’s bank and ask them to make the necessary enquiries. As a rule, the information supplied in answer to such request is brief and formal and less personal than the obtainable through a trade reference. The supplier requests information from the bank:

We have received an order for… from… of 19 Drake Street, London. They ask for credit and have given the Commonwealth Bank, 10 Albert Street, Sheffield as a reference.

Would you be good enough to make enquiries and let us know whether the reputation and financial standing of the firm justify a credit of the above amount?

The bank replies:As requested in your letter of… we have made enquiries as to the reputation and

standing of the Sheffield firm mentioned.The firm was established in 1956 and its commitments have been met regularly.

The directors are reported to be efficient and reliable and a credit of… is considered sound.This information is supplied free from all responsibilities on our part.

When granting an advance to a personal customer, the bank may require some form of acceptable security. The security should be easy to value, easy for a bank to obtain a good legal title and it should be readily marketable. The most common types of security accepted are life policies, shares, mortgages of land and guarantees. Normally a bank will not require security from a customer to support a personal loan. Interest on draft is charged on a daily basis, while interest on a personal loan is calculated on the full amount borrowed.

The bank does not require security for the offered loan:In… you were good enough to grant me a credit of…which was repaid within the

agreed period. I now require a further loan to enable me to proceed with work under a contract with the…for building an extension to their King’s Road School.

I need the loan to purchase building materials at a cost of about… The contract price is… payable immediately upon satisfactory completion of the work on or before 30 August next.

I should be glad if you could grant me a loan of… for a period of…months.I enclose a copy of my latest audited balance sheet and shall be glad to call at

the bank at your convenience to discuss the matter.

The request may be with security:I am considering a large extension of business with several firms in Japan and

as the terms of dealings will entail additional working capital, I should be glad if you would arrange to grant me a loan of… for a period of.. months.

You already hold for safe keeping on my behalf…. These I am willing to pledge as security. At current market prices, they should provide, I presume, sufficient cover for the loan.

You would be able to rely upon repayment of the loan at maturity as apart from other income, I have arranged to take into the business a partner, who, under the terms of partnership agreement, will introduce….capital at or before time when I may call on you to discuss my request, I will bring me evidence for supporting the above statement.

The customer may require an extension of the loan:On …, you granted me a loan of… which is due for repayment at the end of this

month.I have already taken steps forward to prepare for the repayment, but

unfortunately, due to a fire at my warehouse, a week ago, I have been faced with heavy unexpected payments. Damage from the fire is thought to be about… and is fully covered by insurance, but as my claim is unlikely to be settled before the end of the next month, I should be glad if the period of loan could be extended until ….

I am sure you will realize that the fire has created serious problems and that repayment of the loan before settlement of my claim could be made only with the greatest difficulty.

TRANSPORTTransporting goods can be done by sea, by air and by land. Carriage by sea can

be a complicated business since the buyer and seller are to observe a set of rules and regulations which have been made over the years; it requires a lot of paperwork. A lot of letter writing concerning transport is between firms in the same country; seller makes arrangements with forwarding agents or ship owners, while buyers have to contact agents or carriers in their own country when goods are to be collected from a harbor, airport or railway station. The seller or the buyer has to know how much it will cost to have the goods delivered. If he is doing this regularly between two ports, he knows the normal freight rates and will keep informed of changes, but in other cases he will have to make enquiries:

Please quote us your freight rate for cased cycles for shipment from … to…, and let us know when you will be sailing to.. during the next ..months.

We are about to make up an order for a customer in… for .., and in accordance with the terms of the letter of credit, the consignment has to be shipped by… at the latest. Please inform us whether your ship will be able to meet our requirements and kindly quote us

a rate for the voyage.These letters can get replies that sound like these ones:We have received your enquiry of… and can inform you that our current freight

rate for … is $.. per metric tone or 10 cubic meters, at streamer’s option.We will sail once a week, and as … is our first port of call, the voyage takes

about …days. We will enclose our sailing card for … which loads at the …Docks, and our shipping instructions form. We would appreciate if you would complete and return the letter as soon as possible.

The agent replies the second letter:In reply to your letter of…, we are pleased to inform you that the… will be

receiving cargo from. to.. inclusive, and is expected to commence loading on.. We see no reason why your goods should not be on board by this date, but suggest that the cases should be delivered to the ship on the opening date. Details of the rates are enclosed.

If the rates are acceptable, the consignor will send an advice note to the ship owner or agent. Shipping instructions are sent to the shipping company.

Thank you for your letter of.. We have noted that your…is receiving cargo for.. on the.. of this month, and are making arrangements for our cycles to be delivered to the Docks. We are enclosing your shipping instructions form, duly completed.

When arrangements have been made for shipping the goods, the senders will write to the buyers to inform them that the merchandise is on the way. This communication is known as an advice of dispatch and the information is written instead, a form is sent together with a covering note:

YOUR ORDER No…./ of…. We are pleased to inform you that the cycles ordered under the above number

have been dispatched as arranged The cycles are packed in …cases, .. in a box. The cases are marked CVB in square, and are numbered 1-6.

The consignment is arriving at.. on.., on the …, which sailed from …yesterday.Clean, shipped on board Bs/L2 in complete set, together with a commercial

invoice and insurance certificate, both in triplicate, have been handed to X Bank, together with our sight draft for $..., in accordance with the terms of the letter of credit opened with them. X Bank has have paid the sum.

We are sure you will be more than satisfied with the cycles, and look forward to hearing from you again.

The document used for transport by air is called air way bill; it is like a B/L but it

cannot be used to pass on the right of ownership to the goods. Airlines themselves complete the waybills on the basis of information provided by consignors. The consignor is required to prepare an airway bill giving particulars of the consignment. It consists of a number of copies. The airline or its agents prepare the airway bills from the details supplied by the consignor on a special form provided by the airline or by the forwarding agents. Air cargo is charged by weight except the bulky commodities which are charged by volume. Valuables are subject to surcharge to cover extra handling costs.

We shall have a consignment of… , weighing about …kg, for a customer in..,

which we wish to send by air from…Please send us details of cost and any formalities to be observed. The invoice

value of the consignment is… and we wish to get the insurance cover for this amount plus the costs of sending the consignment.

It gets the following reply:Thank you for your enquiry regarding your consignment to… All our charges,

including freight, airways bill fee, insurance and our commission, are shown on the attached schedule.

To enable us to prepare our airway bill we shall need the information requested in the enclosed form. Three copies of certificated commercial invoice and certificate of origin will also be necessary.

Your consignment should be in our hands by 10 am on the morning of departure

day. Please phone me when you are ready to deliver the consignment to our office at the airport; we can then prepare to receive it and deal with it promptly. Alternatively we can make arrangements to collect the goods.

We hope to receive instructions from you.