Introduction to Basics of Writing | Business Correspondence and Reporting (Old Scheme) - CA Foundation PDF Download

 Page 1


Learners will be able to- 
1. To enable learner to understand the basic requirements of writing.
2. Students should be able to write appropriately and eectively.
3. Familiarize the students with the various styles writing.
4. Realise importance of learning business writing.
w Understand the need to develop writing skills.
w Understand steps in writing and organising content logically and systematically. 
w Learn strategies to organise content.
w Comprehend the various styles writing.
w Realise importance of learning business writing.
w Write well in all styles.
6
CHAPTER
INTRODUCTION TO BASICS OF WRITING
LEARNING OBJECTIVES
  INTRODUCTION
Language has four basic components-listening, speaking, reading and writing. A child rst listens to 
conversations around him/her, and then repeats the sounds and words which have been learnt from the 
environment. Thus, the next step is learning to speak. Thereafter, the child begins to recognise alphabets and 
words and starts to read. The last skill to be mastered is that of writing. Beginning from writing alphabets, 
then words, moving on to sentences, paragraphs and nally producing complete written compositions on 
their own, the process takes many years for the individual to master.  
The reason is that, writing is a complex activity that requires vast vocabulary, knowledge of varied sentence 
structures,  and correct grammatical usage. Presenting content in a logical and sequential manner is another 
essential aspect of writing. Multiple areas of brain are used in creating text, organising words and sentences 
sequentially so that they make sense to the reader.
Writing is a skill that needs to be honed and developed as:
	• It is an important medium of communication, used to express ideas, opinions and exchange 
information.
GOALS
Page 2


Learners will be able to- 
1. To enable learner to understand the basic requirements of writing.
2. Students should be able to write appropriately and eectively.
3. Familiarize the students with the various styles writing.
4. Realise importance of learning business writing.
w Understand the need to develop writing skills.
w Understand steps in writing and organising content logically and systematically. 
w Learn strategies to organise content.
w Comprehend the various styles writing.
w Realise importance of learning business writing.
w Write well in all styles.
6
CHAPTER
INTRODUCTION TO BASICS OF WRITING
LEARNING OBJECTIVES
  INTRODUCTION
Language has four basic components-listening, speaking, reading and writing. A child rst listens to 
conversations around him/her, and then repeats the sounds and words which have been learnt from the 
environment. Thus, the next step is learning to speak. Thereafter, the child begins to recognise alphabets and 
words and starts to read. The last skill to be mastered is that of writing. Beginning from writing alphabets, 
then words, moving on to sentences, paragraphs and nally producing complete written compositions on 
their own, the process takes many years for the individual to master.  
The reason is that, writing is a complex activity that requires vast vocabulary, knowledge of varied sentence 
structures,  and correct grammatical usage. Presenting content in a logical and sequential manner is another 
essential aspect of writing. Multiple areas of brain are used in creating text, organising words and sentences 
sequentially so that they make sense to the reader.
Writing is a skill that needs to be honed and developed as:
	• It is an important medium of communication, used to express ideas, opinions and exchange 
information.
GOALS
6.2
INTRODUCTION TO BASICS OF WRITING
	• It is essential to content development and composing any kind of text. 
	• Ocial and personal records are maintained in the written form. 
	• Creative Writing brings to us valuable ction and non-ction work in form of novels, short stories  
etc. 
	• It is the source of earning a livelihood for many people. 
	• Writing down ideas helps in bringing clarity to the thought process.
	• It is a means of saving information for later reference.
	•  Writing also creates a permanent documentation, available for ready reference anytime (text books, 
nancial statements, minutes of meetings, etc.). Knowledge creation and propagation happens 
largely through carefully documented research procedures and their outcomes. 
	• It is the most used form of ocial communication. 
	• More and more companies are looking for people with good communication skills.
Steps for writing:
1. Selecting a topic: The process of writing begins by selecting a topic for writing. The selection maybe 
made by a teacher, a manager or by the writer himself/herself. The rst step is to have an idea, theme, 
issue or any subject matter clearly stated.
2. Brainstorming: The next step is to brainstorm. Once you know the topic you have to write on, random 
thoughts, ideas, information related to it, begins to crowd your mind. You may also search for content 
related to the topic. Note down all the points that come up.
3. Organising your content: This is the framework on which your written work stands. First make a list of 
the main sub points you wish to include. Thereafter, put all the subject matter that can be included in 
that point, under the subheading. Next, decide the sequence or order of the points.  Creating a diagram 
or outline helps you organize your ideas appropriately. Some graphic examples are as follows:
Ray diagram: write the main topic in the circle and related characteristics/ features at the end of the lines.
Sequential form: List the sequence in which you want to present the content
1)  
2)  
3)  
4)  
5)  
Page 3


Learners will be able to- 
1. To enable learner to understand the basic requirements of writing.
2. Students should be able to write appropriately and eectively.
3. Familiarize the students with the various styles writing.
4. Realise importance of learning business writing.
w Understand the need to develop writing skills.
w Understand steps in writing and organising content logically and systematically. 
w Learn strategies to organise content.
w Comprehend the various styles writing.
w Realise importance of learning business writing.
w Write well in all styles.
6
CHAPTER
INTRODUCTION TO BASICS OF WRITING
LEARNING OBJECTIVES
  INTRODUCTION
Language has four basic components-listening, speaking, reading and writing. A child rst listens to 
conversations around him/her, and then repeats the sounds and words which have been learnt from the 
environment. Thus, the next step is learning to speak. Thereafter, the child begins to recognise alphabets and 
words and starts to read. The last skill to be mastered is that of writing. Beginning from writing alphabets, 
then words, moving on to sentences, paragraphs and nally producing complete written compositions on 
their own, the process takes many years for the individual to master.  
The reason is that, writing is a complex activity that requires vast vocabulary, knowledge of varied sentence 
structures,  and correct grammatical usage. Presenting content in a logical and sequential manner is another 
essential aspect of writing. Multiple areas of brain are used in creating text, organising words and sentences 
sequentially so that they make sense to the reader.
Writing is a skill that needs to be honed and developed as:
	• It is an important medium of communication, used to express ideas, opinions and exchange 
information.
GOALS
6.2
INTRODUCTION TO BASICS OF WRITING
	• It is essential to content development and composing any kind of text. 
	• Ocial and personal records are maintained in the written form. 
	• Creative Writing brings to us valuable ction and non-ction work in form of novels, short stories  
etc. 
	• It is the source of earning a livelihood for many people. 
	• Writing down ideas helps in bringing clarity to the thought process.
	• It is a means of saving information for later reference.
	•  Writing also creates a permanent documentation, available for ready reference anytime (text books, 
nancial statements, minutes of meetings, etc.). Knowledge creation and propagation happens 
largely through carefully documented research procedures and their outcomes. 
	• It is the most used form of ocial communication. 
	• More and more companies are looking for people with good communication skills.
Steps for writing:
1. Selecting a topic: The process of writing begins by selecting a topic for writing. The selection maybe 
made by a teacher, a manager or by the writer himself/herself. The rst step is to have an idea, theme, 
issue or any subject matter clearly stated.
2. Brainstorming: The next step is to brainstorm. Once you know the topic you have to write on, random 
thoughts, ideas, information related to it, begins to crowd your mind. You may also search for content 
related to the topic. Note down all the points that come up.
3. Organising your content: This is the framework on which your written work stands. First make a list of 
the main sub points you wish to include. Thereafter, put all the subject matter that can be included in 
that point, under the subheading. Next, decide the sequence or order of the points.  Creating a diagram 
or outline helps you organize your ideas appropriately. Some graphic examples are as follows:
Ray diagram: write the main topic in the circle and related characteristics/ features at the end of the lines.
Sequential form: List the sequence in which you want to present the content
1)  
2)  
3)  
4)  
5)  
6.3
BUSINESS CORRESPONDENCE AND REPORTING
Comparison and contrast: List the similarities and dissimilarities/ advantages and disadvantages in 
dierent columns.
Alike
Dierent
Problem and solution: State the problem/ problems and the recommendations to solve it/ them.
Problem Solution
Cause and eect: State cause of situation and its various eects separately.
Eect #1
Eect #2
Eect #3
Diagrammatic presentations bring a great deal of clarity in organisation of content.
4. Writing: The most important step is writing. The choice of words, an interesting beginning of the article, 
framing of suitable sentences, division of paragraphs, inclusion of anecdotes and dialogues and use of 
illustrations and examples, decide whether your written content makes an impact on your readers. This 
is a time consuming and laborious task. You write, delete and rewrite before the nal product is ready.
5. Revising: Give yourself a break before you revise your text. This gives you a fresh perspective and an 
enhanced ability to notice errors. At this stage you can add or delete content, reorganise matter, and 
improve upon certain sections of your work.
6. Editing and proof reading: Once the text is ready, it is time to proof read it for spelling, grammar, 
punctuation, and sentence structure errors. This can be done by an expert in the eld.
Page 4


Learners will be able to- 
1. To enable learner to understand the basic requirements of writing.
2. Students should be able to write appropriately and eectively.
3. Familiarize the students with the various styles writing.
4. Realise importance of learning business writing.
w Understand the need to develop writing skills.
w Understand steps in writing and organising content logically and systematically. 
w Learn strategies to organise content.
w Comprehend the various styles writing.
w Realise importance of learning business writing.
w Write well in all styles.
6
CHAPTER
INTRODUCTION TO BASICS OF WRITING
LEARNING OBJECTIVES
  INTRODUCTION
Language has four basic components-listening, speaking, reading and writing. A child rst listens to 
conversations around him/her, and then repeats the sounds and words which have been learnt from the 
environment. Thus, the next step is learning to speak. Thereafter, the child begins to recognise alphabets and 
words and starts to read. The last skill to be mastered is that of writing. Beginning from writing alphabets, 
then words, moving on to sentences, paragraphs and nally producing complete written compositions on 
their own, the process takes many years for the individual to master.  
The reason is that, writing is a complex activity that requires vast vocabulary, knowledge of varied sentence 
structures,  and correct grammatical usage. Presenting content in a logical and sequential manner is another 
essential aspect of writing. Multiple areas of brain are used in creating text, organising words and sentences 
sequentially so that they make sense to the reader.
Writing is a skill that needs to be honed and developed as:
	• It is an important medium of communication, used to express ideas, opinions and exchange 
information.
GOALS
6.2
INTRODUCTION TO BASICS OF WRITING
	• It is essential to content development and composing any kind of text. 
	• Ocial and personal records are maintained in the written form. 
	• Creative Writing brings to us valuable ction and non-ction work in form of novels, short stories  
etc. 
	• It is the source of earning a livelihood for many people. 
	• Writing down ideas helps in bringing clarity to the thought process.
	• It is a means of saving information for later reference.
	•  Writing also creates a permanent documentation, available for ready reference anytime (text books, 
nancial statements, minutes of meetings, etc.). Knowledge creation and propagation happens 
largely through carefully documented research procedures and their outcomes. 
	• It is the most used form of ocial communication. 
	• More and more companies are looking for people with good communication skills.
Steps for writing:
1. Selecting a topic: The process of writing begins by selecting a topic for writing. The selection maybe 
made by a teacher, a manager or by the writer himself/herself. The rst step is to have an idea, theme, 
issue or any subject matter clearly stated.
2. Brainstorming: The next step is to brainstorm. Once you know the topic you have to write on, random 
thoughts, ideas, information related to it, begins to crowd your mind. You may also search for content 
related to the topic. Note down all the points that come up.
3. Organising your content: This is the framework on which your written work stands. First make a list of 
the main sub points you wish to include. Thereafter, put all the subject matter that can be included in 
that point, under the subheading. Next, decide the sequence or order of the points.  Creating a diagram 
or outline helps you organize your ideas appropriately. Some graphic examples are as follows:
Ray diagram: write the main topic in the circle and related characteristics/ features at the end of the lines.
Sequential form: List the sequence in which you want to present the content
1)  
2)  
3)  
4)  
5)  
6.3
BUSINESS CORRESPONDENCE AND REPORTING
Comparison and contrast: List the similarities and dissimilarities/ advantages and disadvantages in 
dierent columns.
Alike
Dierent
Problem and solution: State the problem/ problems and the recommendations to solve it/ them.
Problem Solution
Cause and eect: State cause of situation and its various eects separately.
Eect #1
Eect #2
Eect #3
Diagrammatic presentations bring a great deal of clarity in organisation of content.
4. Writing: The most important step is writing. The choice of words, an interesting beginning of the article, 
framing of suitable sentences, division of paragraphs, inclusion of anecdotes and dialogues and use of 
illustrations and examples, decide whether your written content makes an impact on your readers. This 
is a time consuming and laborious task. You write, delete and rewrite before the nal product is ready.
5. Revising: Give yourself a break before you revise your text. This gives you a fresh perspective and an 
enhanced ability to notice errors. At this stage you can add or delete content, reorganise matter, and 
improve upon certain sections of your work.
6. Editing and proof reading: Once the text is ready, it is time to proof read it for spelling, grammar, 
punctuation, and sentence structure errors. This can be done by an expert in the eld.
6.4
INTRODUCTION TO BASICS OF WRITING
7. Publishing and printing: Once the nal document is ready, it can be sent for printing, put on a website 
for readers or be used as a resource document. 
Styles of writing:
Every writer has his/ her own style of writing. It is a reection of the author’ s mood, tone, perspective, 
personality, and objectives of writing a particular piece. However, there are four main types of writing;
1. Expository
2. Persuasive/Argumentative,
3. Descriptive
4.  Narrative 
1. Expository: Expository writing is writing that seeks to explain, illuminate or ‹expose› (which is where 
the word ‹expository› comes from). The main purpose of this type of writing is to spread information. 
This style of writing attempts to relay facts for a purpose. It is objective in nature. The writer’s opinions, 
emotions, biases, or points of view have no place in it. This type of writing includes-
• textbooks,
• research papers
• news stories
• encyclopedias
• instruction manuals
• Recipes/ any process description
• Essays
• Reports
Sample-1
THE TAJ MAHAL
The Taj Mahal is an impressive mausoleum built in white marble by the Mughal Emperor, Shah Jahan, in 
memory of his wife Mumtaz Mahal. The construction started in 1631 and took twenty years to complete. 
It is a stunningly beautiful piece of Indo, Persian and Islamic architecture and has been declared a World 
Heritage site by UNESCO in 1983.
The structure is built from gleaming white marble which changes its colour in moonlight and sunlight. It is 
reported that over 20,000 thousand artisans and 1000 elephants were employed in the construction of the 
monument. Artisans were brought in from all over the world for its construction.
The mausoleum is constructed on a high platform so that its pearl like translucent beauty can be viewed 
from a distance. Its central dome has a height of 240 ft. and is surrounded by four smaller domes. It has four 
slender minarets at the corners. Pietra Dura, a technique of forming intricate designs with cut and tted 
highly polished coloured stones has been used with inlaid semiprecious stones like amethyst, jade, turquoise 
etc.to create motifs to enthrall the visitors. Verses from the Quran are etched on the arched entrances of the 
monument and at other places in the complex. The centotaph of Mumtaz Mahal is housed in a perfect 
octagonal marble chamber. The highly polished and richly decorated lattice screen encircles both the false 
tombs of Mumtaz Mahal and Shah Jahan.
Page 5


Learners will be able to- 
1. To enable learner to understand the basic requirements of writing.
2. Students should be able to write appropriately and eectively.
3. Familiarize the students with the various styles writing.
4. Realise importance of learning business writing.
w Understand the need to develop writing skills.
w Understand steps in writing and organising content logically and systematically. 
w Learn strategies to organise content.
w Comprehend the various styles writing.
w Realise importance of learning business writing.
w Write well in all styles.
6
CHAPTER
INTRODUCTION TO BASICS OF WRITING
LEARNING OBJECTIVES
  INTRODUCTION
Language has four basic components-listening, speaking, reading and writing. A child rst listens to 
conversations around him/her, and then repeats the sounds and words which have been learnt from the 
environment. Thus, the next step is learning to speak. Thereafter, the child begins to recognise alphabets and 
words and starts to read. The last skill to be mastered is that of writing. Beginning from writing alphabets, 
then words, moving on to sentences, paragraphs and nally producing complete written compositions on 
their own, the process takes many years for the individual to master.  
The reason is that, writing is a complex activity that requires vast vocabulary, knowledge of varied sentence 
structures,  and correct grammatical usage. Presenting content in a logical and sequential manner is another 
essential aspect of writing. Multiple areas of brain are used in creating text, organising words and sentences 
sequentially so that they make sense to the reader.
Writing is a skill that needs to be honed and developed as:
	• It is an important medium of communication, used to express ideas, opinions and exchange 
information.
GOALS
6.2
INTRODUCTION TO BASICS OF WRITING
	• It is essential to content development and composing any kind of text. 
	• Ocial and personal records are maintained in the written form. 
	• Creative Writing brings to us valuable ction and non-ction work in form of novels, short stories  
etc. 
	• It is the source of earning a livelihood for many people. 
	• Writing down ideas helps in bringing clarity to the thought process.
	• It is a means of saving information for later reference.
	•  Writing also creates a permanent documentation, available for ready reference anytime (text books, 
nancial statements, minutes of meetings, etc.). Knowledge creation and propagation happens 
largely through carefully documented research procedures and their outcomes. 
	• It is the most used form of ocial communication. 
	• More and more companies are looking for people with good communication skills.
Steps for writing:
1. Selecting a topic: The process of writing begins by selecting a topic for writing. The selection maybe 
made by a teacher, a manager or by the writer himself/herself. The rst step is to have an idea, theme, 
issue or any subject matter clearly stated.
2. Brainstorming: The next step is to brainstorm. Once you know the topic you have to write on, random 
thoughts, ideas, information related to it, begins to crowd your mind. You may also search for content 
related to the topic. Note down all the points that come up.
3. Organising your content: This is the framework on which your written work stands. First make a list of 
the main sub points you wish to include. Thereafter, put all the subject matter that can be included in 
that point, under the subheading. Next, decide the sequence or order of the points.  Creating a diagram 
or outline helps you organize your ideas appropriately. Some graphic examples are as follows:
Ray diagram: write the main topic in the circle and related characteristics/ features at the end of the lines.
Sequential form: List the sequence in which you want to present the content
1)  
2)  
3)  
4)  
5)  
6.3
BUSINESS CORRESPONDENCE AND REPORTING
Comparison and contrast: List the similarities and dissimilarities/ advantages and disadvantages in 
dierent columns.
Alike
Dierent
Problem and solution: State the problem/ problems and the recommendations to solve it/ them.
Problem Solution
Cause and eect: State cause of situation and its various eects separately.
Eect #1
Eect #2
Eect #3
Diagrammatic presentations bring a great deal of clarity in organisation of content.
4. Writing: The most important step is writing. The choice of words, an interesting beginning of the article, 
framing of suitable sentences, division of paragraphs, inclusion of anecdotes and dialogues and use of 
illustrations and examples, decide whether your written content makes an impact on your readers. This 
is a time consuming and laborious task. You write, delete and rewrite before the nal product is ready.
5. Revising: Give yourself a break before you revise your text. This gives you a fresh perspective and an 
enhanced ability to notice errors. At this stage you can add or delete content, reorganise matter, and 
improve upon certain sections of your work.
6. Editing and proof reading: Once the text is ready, it is time to proof read it for spelling, grammar, 
punctuation, and sentence structure errors. This can be done by an expert in the eld.
6.4
INTRODUCTION TO BASICS OF WRITING
7. Publishing and printing: Once the nal document is ready, it can be sent for printing, put on a website 
for readers or be used as a resource document. 
Styles of writing:
Every writer has his/ her own style of writing. It is a reection of the author’ s mood, tone, perspective, 
personality, and objectives of writing a particular piece. However, there are four main types of writing;
1. Expository
2. Persuasive/Argumentative,
3. Descriptive
4.  Narrative 
1. Expository: Expository writing is writing that seeks to explain, illuminate or ‹expose› (which is where 
the word ‹expository› comes from). The main purpose of this type of writing is to spread information. 
This style of writing attempts to relay facts for a purpose. It is objective in nature. The writer’s opinions, 
emotions, biases, or points of view have no place in it. This type of writing includes-
• textbooks,
• research papers
• news stories
• encyclopedias
• instruction manuals
• Recipes/ any process description
• Essays
• Reports
Sample-1
THE TAJ MAHAL
The Taj Mahal is an impressive mausoleum built in white marble by the Mughal Emperor, Shah Jahan, in 
memory of his wife Mumtaz Mahal. The construction started in 1631 and took twenty years to complete. 
It is a stunningly beautiful piece of Indo, Persian and Islamic architecture and has been declared a World 
Heritage site by UNESCO in 1983.
The structure is built from gleaming white marble which changes its colour in moonlight and sunlight. It is 
reported that over 20,000 thousand artisans and 1000 elephants were employed in the construction of the 
monument. Artisans were brought in from all over the world for its construction.
The mausoleum is constructed on a high platform so that its pearl like translucent beauty can be viewed 
from a distance. Its central dome has a height of 240 ft. and is surrounded by four smaller domes. It has four 
slender minarets at the corners. Pietra Dura, a technique of forming intricate designs with cut and tted 
highly polished coloured stones has been used with inlaid semiprecious stones like amethyst, jade, turquoise 
etc.to create motifs to enthrall the visitors. Verses from the Quran are etched on the arched entrances of the 
monument and at other places in the complex. The centotaph of Mumtaz Mahal is housed in a perfect 
octagonal marble chamber. The highly polished and richly decorated lattice screen encircles both the false 
tombs of Mumtaz Mahal and Shah Jahan.
6.5
BUSINESS CORRESPONDENCE AND REPORTING
The mausoleum is surrounded by perfectly laid gardens and many fountains. The combination of lush green 
surroundings, red buildings and pathways, the beautiful shining white marble monument and the blue sky 
above create a picture of unparalleled beauty.
Sample-2
Memory
The human memory remains an interesting research subject for psychologists. Typically, human beings live 
in the present. However, the past constitutes an integral component of life, and this makes the memory a 
fundamental element in daily operations.
According to Zimmerman and Kelley (2010), the recall of the past and recent events involves intricate mental 
processes that integrate the multiple complex domains of the brain. Our memory is not a physical object, 
nor a component within our body; rather, it is comprised of past events and the meaning that is attached to 
them. The ability to store past recollection of experiences makes up our memory. 
The work done by the brain involves processing information and classifying each piece by its importance. 
The ability to break down information into manifold relevant and irrelevant pacts ensures that the most 
relevant information is stored. Consequently, the human memory is comprised of the complex process of 
perception and retention of events. 
Schwabe and Wolf (2010) assert that without memory, one cannot learn. Memory is the internal mental 
record that gives people access to personal and past events. The human brain captures succinct information 
from the environment and stores it for future use. Encoding experiences or personal information embodies 
a mental process that allows for the retrieval of information from the various compartments of the brain. 
Scientists suggest that the hippocampus in the brainstem is the center where information is kept. Our brain 
has the ability to recall bits of information and discriminate said information in which the most relevant 
data is retained appropriately (Wimer & Shohamy, 2012). Human memory underpins learning the process; 
through retention of information, learning takes place.
(Source: Essay pro com)
2. Persuasive/ Argumentative: The aim of persuasive writing is to convince and inuence a reader of a 
certain idea or position on an issue. The writer persuades the reader to accept his point of view through 
arguments supported by reasoning and facts. Persuasive writing is common to- 
• editorials 
• speeches
• business idea 
• complaints
• critical analysis 
• reviews (books , lms, events)
• advertisements
Sample-1
Safety First in Mobile Use
The mobile phone has become an extension of our personality. It functions not only as a means of