Official Communication | Business Correspondence and Reporting (Old Scheme) - CA Foundation PDF Download

 Page 1


10.13
 FORMAL LETTERS AND OFFICIAL COMMUNICATION
Learners will be able to- 
1. Improve their ocial and business communication skills. 
2. Understand the importance of memos and circulars in business communication.
3. Become familiar with the various types of circulars and memos.
4. Explore the appropriate language and format associated with circulars and memos.
5. Express their ideas clearly. 
w Dierentiate between circulars and memos. 
w Understand the subject matter carefully and include relevant information while drafting memos and 
circulars. 
w Organise content logically and systematically.
w Use proper format, language and style while drafting memos and circulars. 
LEARNING OBJECTIVES
  INTRODUCTION
Sinc e	 ev er y	 or ganiza tion	 whether	 it	 is	 a	 huge	 c onglomer a t e	 or	 a	 small	 business	 is	 divided	 in to 	 v ar ious	
departments, using a form of internal communication becomes mandatory. Interdepartmental and 
intradepartmental communication an important aspect of both business and ocial communication. 
Ocial communication can be segregated into memorandums, ocial circulars, and oce suggestion 
boxes. 
CIRCULARS
Oce circulars are generally those letters which are circulated to a huge number of employers in an oce 
in a simultaneous manner, conveying a special message or an instruction that needs to be followed in 
the future. It is a user-friendly and a cost eective method of circulating information by ensuring that the 
particular message reaches many persons at the same time. These types of letters primarily focus on the 
business issues and hold a certain degree of importance amongst the employers in an oce. The information 
conveyed through a circular may vary anywhere from an invitation to a meeting to the important issues like 
impending meetings, new rules that are going to crop up in the immediate future. This method is seen 
as an eective method of communication as it disseminates an issue to a huge number of people. It is an 
indispensable tool which is both cost eective and formal and which reduces the eort of a management 
considerably.
GOALS
PART – 2
OFFICIAL COMMUNICATION
Page 2


10.13
 FORMAL LETTERS AND OFFICIAL COMMUNICATION
Learners will be able to- 
1. Improve their ocial and business communication skills. 
2. Understand the importance of memos and circulars in business communication.
3. Become familiar with the various types of circulars and memos.
4. Explore the appropriate language and format associated with circulars and memos.
5. Express their ideas clearly. 
w Dierentiate between circulars and memos. 
w Understand the subject matter carefully and include relevant information while drafting memos and 
circulars. 
w Organise content logically and systematically.
w Use proper format, language and style while drafting memos and circulars. 
LEARNING OBJECTIVES
  INTRODUCTION
Sinc e	 ev er y	 or ganiza tion	 whether	 it	 is	 a	 huge	 c onglomer a t e	 or	 a	 small	 business	 is	 divided	 in to 	 v ar ious	
departments, using a form of internal communication becomes mandatory. Interdepartmental and 
intradepartmental communication an important aspect of both business and ocial communication. 
Ocial communication can be segregated into memorandums, ocial circulars, and oce suggestion 
boxes. 
CIRCULARS
Oce circulars are generally those letters which are circulated to a huge number of employers in an oce 
in a simultaneous manner, conveying a special message or an instruction that needs to be followed in 
the future. It is a user-friendly and a cost eective method of circulating information by ensuring that the 
particular message reaches many persons at the same time. These types of letters primarily focus on the 
business issues and hold a certain degree of importance amongst the employers in an oce. The information 
conveyed through a circular may vary anywhere from an invitation to a meeting to the important issues like 
impending meetings, new rules that are going to crop up in the immediate future. This method is seen 
as an eective method of communication as it disseminates an issue to a huge number of people. It is an 
indispensable tool which is both cost eective and formal and which reduces the eort of a management 
considerably.
GOALS
PART – 2
OFFICIAL COMMUNICATION
10.14
BUSINESS CORRESPONDENCE AND REPORTING
Sample 
C ir cular	No.	X XI	 	 7th	D ec ember ,	2016
Oce working hours
For all employees
This is an ocial conrmation about the oce timings that have to be followed strictly by all the employees. 
Being an outsourcing organization, we maintain a dierent pattern of work hours as compared to the 
normal. It is a sincere request to all employees to follow work timings as per the mentioned guidelines, 
ca t er ing	to 	the	US	work 	time .	
•	 W or k ing	hour	6	pm	to 	2	am.
•	 S a tur da y	and	Sunda y	off.
•	 M eal	br eak	fr om	9:00	am	to 	9:30	am.	
Defaulters will be punished and strict action will be taken against repeated defaulters. In case of emergency 
or any other exigency, kindly notify the respected Heads in advance.
Simr an	 T halr eja	
Manager 
MEMOS 
A memo is used as a means of ocial communication within a company or an organization. The word memo 
or memorandum means ‘reminder’ and is frequently used to inform the people within the organization 
about policies, procedures, etc. It is often written from a one-to-all perspective (like mass communication), 
broadcasting a message to an audience, rather than a one-on-one, interpersonal communication. It may also 
be used to update a team on activities for a given project, or to inform a specic group within a company of 
an event, action, or observance.
A memo typically has ve functions:
•	 To 	r emind
•	 To 	highligh t
•	 To 	r ec oun t
•	 To 	keep	a	rec ord
•	 To 	inf or m	or	instruc t	br iefly
In all the above scenarios, memos should use an easy language, with short and crisp statements.
Sample 1 (A memo letter informing the Oce Manager about the purchase of oce furniture.)
ABC	 T echnopolis	Lt d.
65, Nehru Nagar, New Delhi
Interoce Memo
Date  : 25 July, 2016
To   : Oce Manager
From  : Mr. Ashok Reddy, Purchase Ocer
Reference : 216/BM
Subjec t	 	 :	P ur chase	of	O ffice 	fur nitur e
Page 3


10.13
 FORMAL LETTERS AND OFFICIAL COMMUNICATION
Learners will be able to- 
1. Improve their ocial and business communication skills. 
2. Understand the importance of memos and circulars in business communication.
3. Become familiar with the various types of circulars and memos.
4. Explore the appropriate language and format associated with circulars and memos.
5. Express their ideas clearly. 
w Dierentiate between circulars and memos. 
w Understand the subject matter carefully and include relevant information while drafting memos and 
circulars. 
w Organise content logically and systematically.
w Use proper format, language and style while drafting memos and circulars. 
LEARNING OBJECTIVES
  INTRODUCTION
Sinc e	 ev er y	 or ganiza tion	 whether	 it	 is	 a	 huge	 c onglomer a t e	 or	 a	 small	 business	 is	 divided	 in to 	 v ar ious	
departments, using a form of internal communication becomes mandatory. Interdepartmental and 
intradepartmental communication an important aspect of both business and ocial communication. 
Ocial communication can be segregated into memorandums, ocial circulars, and oce suggestion 
boxes. 
CIRCULARS
Oce circulars are generally those letters which are circulated to a huge number of employers in an oce 
in a simultaneous manner, conveying a special message or an instruction that needs to be followed in 
the future. It is a user-friendly and a cost eective method of circulating information by ensuring that the 
particular message reaches many persons at the same time. These types of letters primarily focus on the 
business issues and hold a certain degree of importance amongst the employers in an oce. The information 
conveyed through a circular may vary anywhere from an invitation to a meeting to the important issues like 
impending meetings, new rules that are going to crop up in the immediate future. This method is seen 
as an eective method of communication as it disseminates an issue to a huge number of people. It is an 
indispensable tool which is both cost eective and formal and which reduces the eort of a management 
considerably.
GOALS
PART – 2
OFFICIAL COMMUNICATION
10.14
BUSINESS CORRESPONDENCE AND REPORTING
Sample 
C ir cular	No.	X XI	 	 7th	D ec ember ,	2016
Oce working hours
For all employees
This is an ocial conrmation about the oce timings that have to be followed strictly by all the employees. 
Being an outsourcing organization, we maintain a dierent pattern of work hours as compared to the 
normal. It is a sincere request to all employees to follow work timings as per the mentioned guidelines, 
ca t er ing	to 	the	US	work 	time .	
•	 W or k ing	hour	6	pm	to 	2	am.
•	 S a tur da y	and	Sunda y	off.
•	 M eal	br eak	fr om	9:00	am	to 	9:30	am.	
Defaulters will be punished and strict action will be taken against repeated defaulters. In case of emergency 
or any other exigency, kindly notify the respected Heads in advance.
Simr an	 T halr eja	
Manager 
MEMOS 
A memo is used as a means of ocial communication within a company or an organization. The word memo 
or memorandum means ‘reminder’ and is frequently used to inform the people within the organization 
about policies, procedures, etc. It is often written from a one-to-all perspective (like mass communication), 
broadcasting a message to an audience, rather than a one-on-one, interpersonal communication. It may also 
be used to update a team on activities for a given project, or to inform a specic group within a company of 
an event, action, or observance.
A memo typically has ve functions:
•	 To 	r emind
•	 To 	highligh t
•	 To 	r ec oun t
•	 To 	keep	a	rec ord
•	 To 	inf or m	or	instruc t	br iefly
In all the above scenarios, memos should use an easy language, with short and crisp statements.
Sample 1 (A memo letter informing the Oce Manager about the purchase of oce furniture.)
ABC	 T echnopolis	Lt d.
65, Nehru Nagar, New Delhi
Interoce Memo
Date  : 25 July, 2016
To   : Oce Manager
From  : Mr. Ashok Reddy, Purchase Ocer
Reference : 216/BM
Subjec t	 	 :	P ur chase	of	O ffice 	fur nitur e
10.15
 FORMAL LETTERS AND OFFICIAL COMMUNICATION
As desired, the order for the supply of oce furniture (chairs and tables, sofa sets) has been placed with 
Shiv shakti	 F ur nitur e	 M ar t, 	 K ir bi	 plac e, 	 New	 D elhi.	 T he	 chairs	 and	 tables	 will	 be	 supplied	 in	 multiple	 lots .	 T he	
order will be completed in ten days.
Sample 2 (A memo letter apprising the employees of all branches about the suspension order of an 
employee of the same oce.) 
S amr iddhi	Bank	Limit ed
29 Kapasehra, Gurgaon, Haryana
Interoce Memo
Da t e	 	 :	05	S ept ember , 	2016
To   : All Branch Managers
From  : Mr. Naresh Kochar, General Manager
Reference : 114/LT
Subjec t	 	 :	A ppr aisal	of	C ashier ’ s 	Dismissal
T his	 is	 t o	 inf or m	 y ou	 all	 tha t	 Mr. 	 X YZ,	 C ashier	 of	 S amr iddhi	 Bank ,	 V ilas	 Nagar	 Br anch,	 has	 been	 suspended	 on	
charge of misappropriation of fund. All concerned are requested to abstain from transaction with him.  The 
bank authorities will not be responsible for any sort of mishap.
Summary
The section discusses the various formal styles of letter writing, including, circular, memos, complaint 
letters and recovery letters. All these written styles need to follow a certain format as they are issued in the 
company’s name. 
M or eo v er ,	 the	 language	 used ,	 the	 dic tion	 and	 the	 t one	 is	 diff er en t	 f or	 each	 st yle	 of	 wr iting .	 Special	 a tt en tion	
should be paid on style and tone while drafting ocial letters. There should not be any personal remarks or 
prejudice while writing formal letters. In addition to this, the letters must be circulated/ dispatched well in 
time to avoid unnecessary delays.
  EXERCISES
Q1)	 Y ou	 ar e	 the	 S ales	 Head	 of	 y our	 c ompan y	 O v erseas	 I n t er na tional .	 Y ou	 had	 dispa t ched	 a	 hundr ed	
impor tan t	 lett ers	 t o	 y our	 br anch	 offic es	 using	 the	 ser vic es	 of	 a	 c our ier	 c ompan y	 named	 C our ier	 and	 C o. 	
As committed, the courier company failed to deliver the letters on time due to which your company has 
suerd losses. 
	 Dr af t	 a	 c omplain t	 lett er	 f or	 the	 same ,	 addr essing	 it	 t o	 the	 Dir ec t or ,	 Dispa tch 	 and	 D eliv er y ,	 of	 C our ier	 and	
Co.
Q2)	 I mag ine	 y ourself	 as	 the	 Sr .	 M anager ,	 of	 a	 c ompan y	 called	 Dir ec t	 S olutions .	 One	 of	 y our	 clien ts	 had	
ordered few software products, which you have delivered. However, only half the payment has been 
received. Inspite of repeated e-mails and phone calls, the client has not cleared the pending payment. 
 Draft a recovery letter for the same, referring to dire consequences that could be taken in case of 
unfullled payment.
Q3)	 A s	 the	 HR,	 head	 of	 y our	 c ompan y ,	 dr af t	 a	 cir cular ,	 t o	 be	 distr ibut ed	 t o	 all	 emplo y ees	 inf or ming	 them	
Page 4


10.13
 FORMAL LETTERS AND OFFICIAL COMMUNICATION
Learners will be able to- 
1. Improve their ocial and business communication skills. 
2. Understand the importance of memos and circulars in business communication.
3. Become familiar with the various types of circulars and memos.
4. Explore the appropriate language and format associated with circulars and memos.
5. Express their ideas clearly. 
w Dierentiate between circulars and memos. 
w Understand the subject matter carefully and include relevant information while drafting memos and 
circulars. 
w Organise content logically and systematically.
w Use proper format, language and style while drafting memos and circulars. 
LEARNING OBJECTIVES
  INTRODUCTION
Sinc e	 ev er y	 or ganiza tion	 whether	 it	 is	 a	 huge	 c onglomer a t e	 or	 a	 small	 business	 is	 divided	 in to 	 v ar ious	
departments, using a form of internal communication becomes mandatory. Interdepartmental and 
intradepartmental communication an important aspect of both business and ocial communication. 
Ocial communication can be segregated into memorandums, ocial circulars, and oce suggestion 
boxes. 
CIRCULARS
Oce circulars are generally those letters which are circulated to a huge number of employers in an oce 
in a simultaneous manner, conveying a special message or an instruction that needs to be followed in 
the future. It is a user-friendly and a cost eective method of circulating information by ensuring that the 
particular message reaches many persons at the same time. These types of letters primarily focus on the 
business issues and hold a certain degree of importance amongst the employers in an oce. The information 
conveyed through a circular may vary anywhere from an invitation to a meeting to the important issues like 
impending meetings, new rules that are going to crop up in the immediate future. This method is seen 
as an eective method of communication as it disseminates an issue to a huge number of people. It is an 
indispensable tool which is both cost eective and formal and which reduces the eort of a management 
considerably.
GOALS
PART – 2
OFFICIAL COMMUNICATION
10.14
BUSINESS CORRESPONDENCE AND REPORTING
Sample 
C ir cular	No.	X XI	 	 7th	D ec ember ,	2016
Oce working hours
For all employees
This is an ocial conrmation about the oce timings that have to be followed strictly by all the employees. 
Being an outsourcing organization, we maintain a dierent pattern of work hours as compared to the 
normal. It is a sincere request to all employees to follow work timings as per the mentioned guidelines, 
ca t er ing	to 	the	US	work 	time .	
•	 W or k ing	hour	6	pm	to 	2	am.
•	 S a tur da y	and	Sunda y	off.
•	 M eal	br eak	fr om	9:00	am	to 	9:30	am.	
Defaulters will be punished and strict action will be taken against repeated defaulters. In case of emergency 
or any other exigency, kindly notify the respected Heads in advance.
Simr an	 T halr eja	
Manager 
MEMOS 
A memo is used as a means of ocial communication within a company or an organization. The word memo 
or memorandum means ‘reminder’ and is frequently used to inform the people within the organization 
about policies, procedures, etc. It is often written from a one-to-all perspective (like mass communication), 
broadcasting a message to an audience, rather than a one-on-one, interpersonal communication. It may also 
be used to update a team on activities for a given project, or to inform a specic group within a company of 
an event, action, or observance.
A memo typically has ve functions:
•	 To 	r emind
•	 To 	highligh t
•	 To 	r ec oun t
•	 To 	keep	a	rec ord
•	 To 	inf or m	or	instruc t	br iefly
In all the above scenarios, memos should use an easy language, with short and crisp statements.
Sample 1 (A memo letter informing the Oce Manager about the purchase of oce furniture.)
ABC	 T echnopolis	Lt d.
65, Nehru Nagar, New Delhi
Interoce Memo
Date  : 25 July, 2016
To   : Oce Manager
From  : Mr. Ashok Reddy, Purchase Ocer
Reference : 216/BM
Subjec t	 	 :	P ur chase	of	O ffice 	fur nitur e
10.15
 FORMAL LETTERS AND OFFICIAL COMMUNICATION
As desired, the order for the supply of oce furniture (chairs and tables, sofa sets) has been placed with 
Shiv shakti	 F ur nitur e	 M ar t, 	 K ir bi	 plac e, 	 New	 D elhi.	 T he	 chairs	 and	 tables	 will	 be	 supplied	 in	 multiple	 lots .	 T he	
order will be completed in ten days.
Sample 2 (A memo letter apprising the employees of all branches about the suspension order of an 
employee of the same oce.) 
S amr iddhi	Bank	Limit ed
29 Kapasehra, Gurgaon, Haryana
Interoce Memo
Da t e	 	 :	05	S ept ember , 	2016
To   : All Branch Managers
From  : Mr. Naresh Kochar, General Manager
Reference : 114/LT
Subjec t	 	 :	A ppr aisal	of	C ashier ’ s 	Dismissal
T his	 is	 t o	 inf or m	 y ou	 all	 tha t	 Mr. 	 X YZ,	 C ashier	 of	 S amr iddhi	 Bank ,	 V ilas	 Nagar	 Br anch,	 has	 been	 suspended	 on	
charge of misappropriation of fund. All concerned are requested to abstain from transaction with him.  The 
bank authorities will not be responsible for any sort of mishap.
Summary
The section discusses the various formal styles of letter writing, including, circular, memos, complaint 
letters and recovery letters. All these written styles need to follow a certain format as they are issued in the 
company’s name. 
M or eo v er ,	 the	 language	 used ,	 the	 dic tion	 and	 the	 t one	 is	 diff er en t	 f or	 each	 st yle	 of	 wr iting .	 Special	 a tt en tion	
should be paid on style and tone while drafting ocial letters. There should not be any personal remarks or 
prejudice while writing formal letters. In addition to this, the letters must be circulated/ dispatched well in 
time to avoid unnecessary delays.
  EXERCISES
Q1)	 Y ou	 ar e	 the	 S ales	 Head	 of	 y our	 c ompan y	 O v erseas	 I n t er na tional .	 Y ou	 had	 dispa t ched	 a	 hundr ed	
impor tan t	 lett ers	 t o	 y our	 br anch	 offic es	 using	 the	 ser vic es	 of	 a	 c our ier	 c ompan y	 named	 C our ier	 and	 C o. 	
As committed, the courier company failed to deliver the letters on time due to which your company has 
suerd losses. 
	 Dr af t	 a	 c omplain t	 lett er	 f or	 the	 same ,	 addr essing	 it	 t o	 the	 Dir ec t or ,	 Dispa tch 	 and	 D eliv er y ,	 of	 C our ier	 and	
Co.
Q2)	 I mag ine	 y ourself	 as	 the	 Sr .	 M anager ,	 of	 a	 c ompan y	 called	 Dir ec t	 S olutions .	 One	 of	 y our	 clien ts	 had	
ordered few software products, which you have delivered. However, only half the payment has been 
received. Inspite of repeated e-mails and phone calls, the client has not cleared the pending payment. 
 Draft a recovery letter for the same, referring to dire consequences that could be taken in case of 
unfullled payment.
Q3)	 A s	 the	 HR,	 head	 of	 y our	 c ompan y ,	 dr af t	 a	 cir cular ,	 t o	 be	 distr ibut ed	 t o	 all	 emplo y ees	 inf or ming	 them	
10.16
BUSINESS CORRESPONDENCE AND REPORTING
about certain changes in dress code. Also mention, that these changes have been undertaken keeping 
in mind the benet of female employees, to avoid unwanted situations. 
Q4)	 Dr af t	 a	 memo	 f or	 a	 C A	 fir m,	 quoting	 the	 amoun t	 t o	 be	 spen t	 on	 sta tionar y	 and	 offic e	 supplies	 f or	 the	
rst quarter of the nancial year.
Q5)	 I mag ine	 y ourself	 as	 the	 M anager ,	 Keller	 K it chen	 C ompan y .	 W r ite 	 a	 lett er	 t o	 T ajmeet	 S ethi,	 P r opr iet or	 of	
Manjeet Kitchen Equipment, ordering various kitchen equipment for your newly opened restaurant. 
Specify	all	the	nec essar y	details .
Q6)	 A s	 the	 O ffice 	 M anager	 of	 A.Q .	 Elec tr onics	 Lt d., 	 wr ite 	 a	 lett er	 t o	 the	 S ales	 M anager ,	 S tandar d	 O ffice 	
Furniture Limited enquiring about their range of visible record system ling cabinets that you are 
interested in introducing in your main oce. Also request price lists and catalogues. 
Q7)	 Gr een	 Clean	 Lt d. 	 is	 a	 fir m	 pr o viding	 its	 cust omers	 home	 cleaning	 ser vic es .	 A s	 Suheil	 T andon,	 M anager	 of	
the rm, write a sales letter addressed to Aanya Aiyer describing your state-of–the–art and environment 
friendly cleaning methods. Detail why you have an edge over rms providing similar services. Also 
provide information about any discounts or oers you may be extending to your customers. 
ANSWER CLUES
Answer 1)
•	 M en tion	the	da te 	the	lett ers	were 	sen t	for 	c our ier .
•	 R ef er	to 	the	impor tanc e	of	deliv er ing	by 	an	assig ned	date.
•	 R ef er 	to 	the	losses	y our	c ompan y	will	bear	as	a	r esult	of	la te 	deliv er y	of	lett ers .
•	 A lso	men tion	tha t	this	w ould	aff ec t	fur ther	business	with	the	c our ier	c ompan y .
•	 S ta t e 	r easons	for 	ha ving	chosen	tha t	par ticular	c ompan y .
•	 U se	saluta tions	and	dat e, 	loca tion	f or ma t	ac c or ding	to 	details	g iv en	in	the	c omplain t	lett er	sec tion.
Answer 2) 
•	 U se	pr oper	f or ma t .	
•	 R ef er	to 	the	or der	no	of	the	pr oduc t;	don ’ t	f or get	to 	men tion	the	da te 	of	or der .
•	 Q uot e	the	pa ymen t	details	and	till	when	the	full	pa ymen t	was 	to 	be	made .
•	 M ake	a	sinc er e	r equest	to 	c omplet e	the	pa ymen t .
•	 Or	 else	 sta te 	 some	 str ic t	 ac tion	 tha t	 c ould	 be	 taken,	 pr obably	 y ou	 w ould	 file	 a	 c omplain t	 or	 issue	 a	 legal	
notic e. 	 Sinc e	 it’s 	 a	 sof t ware 	 y ou	 can ’t 	 take	 the	 pr oduc t	 back	 as	 it	 w ould	 ha ve 	 been	 installed	 b y	 now. 	 I n	
case of solid products, you might also state that you will procure them back.
•	 Suggest	another	da te 	by 	which	you 	e xpec t	the	c omplet e	pa ymen t	to 	be	made .
Answer 3)
•	 U se	the	cir cular	f or ma t .
•	 M en tion	the	dat e, 	a	fic tional	cir cular	number .
•	 W r it e	a	heading .
Page 5


10.13
 FORMAL LETTERS AND OFFICIAL COMMUNICATION
Learners will be able to- 
1. Improve their ocial and business communication skills. 
2. Understand the importance of memos and circulars in business communication.
3. Become familiar with the various types of circulars and memos.
4. Explore the appropriate language and format associated with circulars and memos.
5. Express their ideas clearly. 
w Dierentiate between circulars and memos. 
w Understand the subject matter carefully and include relevant information while drafting memos and 
circulars. 
w Organise content logically and systematically.
w Use proper format, language and style while drafting memos and circulars. 
LEARNING OBJECTIVES
  INTRODUCTION
Sinc e	 ev er y	 or ganiza tion	 whether	 it	 is	 a	 huge	 c onglomer a t e	 or	 a	 small	 business	 is	 divided	 in to 	 v ar ious	
departments, using a form of internal communication becomes mandatory. Interdepartmental and 
intradepartmental communication an important aspect of both business and ocial communication. 
Ocial communication can be segregated into memorandums, ocial circulars, and oce suggestion 
boxes. 
CIRCULARS
Oce circulars are generally those letters which are circulated to a huge number of employers in an oce 
in a simultaneous manner, conveying a special message or an instruction that needs to be followed in 
the future. It is a user-friendly and a cost eective method of circulating information by ensuring that the 
particular message reaches many persons at the same time. These types of letters primarily focus on the 
business issues and hold a certain degree of importance amongst the employers in an oce. The information 
conveyed through a circular may vary anywhere from an invitation to a meeting to the important issues like 
impending meetings, new rules that are going to crop up in the immediate future. This method is seen 
as an eective method of communication as it disseminates an issue to a huge number of people. It is an 
indispensable tool which is both cost eective and formal and which reduces the eort of a management 
considerably.
GOALS
PART – 2
OFFICIAL COMMUNICATION
10.14
BUSINESS CORRESPONDENCE AND REPORTING
Sample 
C ir cular	No.	X XI	 	 7th	D ec ember ,	2016
Oce working hours
For all employees
This is an ocial conrmation about the oce timings that have to be followed strictly by all the employees. 
Being an outsourcing organization, we maintain a dierent pattern of work hours as compared to the 
normal. It is a sincere request to all employees to follow work timings as per the mentioned guidelines, 
ca t er ing	to 	the	US	work 	time .	
•	 W or k ing	hour	6	pm	to 	2	am.
•	 S a tur da y	and	Sunda y	off.
•	 M eal	br eak	fr om	9:00	am	to 	9:30	am.	
Defaulters will be punished and strict action will be taken against repeated defaulters. In case of emergency 
or any other exigency, kindly notify the respected Heads in advance.
Simr an	 T halr eja	
Manager 
MEMOS 
A memo is used as a means of ocial communication within a company or an organization. The word memo 
or memorandum means ‘reminder’ and is frequently used to inform the people within the organization 
about policies, procedures, etc. It is often written from a one-to-all perspective (like mass communication), 
broadcasting a message to an audience, rather than a one-on-one, interpersonal communication. It may also 
be used to update a team on activities for a given project, or to inform a specic group within a company of 
an event, action, or observance.
A memo typically has ve functions:
•	 To 	r emind
•	 To 	highligh t
•	 To 	r ec oun t
•	 To 	keep	a	rec ord
•	 To 	inf or m	or	instruc t	br iefly
In all the above scenarios, memos should use an easy language, with short and crisp statements.
Sample 1 (A memo letter informing the Oce Manager about the purchase of oce furniture.)
ABC	 T echnopolis	Lt d.
65, Nehru Nagar, New Delhi
Interoce Memo
Date  : 25 July, 2016
To   : Oce Manager
From  : Mr. Ashok Reddy, Purchase Ocer
Reference : 216/BM
Subjec t	 	 :	P ur chase	of	O ffice 	fur nitur e
10.15
 FORMAL LETTERS AND OFFICIAL COMMUNICATION
As desired, the order for the supply of oce furniture (chairs and tables, sofa sets) has been placed with 
Shiv shakti	 F ur nitur e	 M ar t, 	 K ir bi	 plac e, 	 New	 D elhi.	 T he	 chairs	 and	 tables	 will	 be	 supplied	 in	 multiple	 lots .	 T he	
order will be completed in ten days.
Sample 2 (A memo letter apprising the employees of all branches about the suspension order of an 
employee of the same oce.) 
S amr iddhi	Bank	Limit ed
29 Kapasehra, Gurgaon, Haryana
Interoce Memo
Da t e	 	 :	05	S ept ember , 	2016
To   : All Branch Managers
From  : Mr. Naresh Kochar, General Manager
Reference : 114/LT
Subjec t	 	 :	A ppr aisal	of	C ashier ’ s 	Dismissal
T his	 is	 t o	 inf or m	 y ou	 all	 tha t	 Mr. 	 X YZ,	 C ashier	 of	 S amr iddhi	 Bank ,	 V ilas	 Nagar	 Br anch,	 has	 been	 suspended	 on	
charge of misappropriation of fund. All concerned are requested to abstain from transaction with him.  The 
bank authorities will not be responsible for any sort of mishap.
Summary
The section discusses the various formal styles of letter writing, including, circular, memos, complaint 
letters and recovery letters. All these written styles need to follow a certain format as they are issued in the 
company’s name. 
M or eo v er ,	 the	 language	 used ,	 the	 dic tion	 and	 the	 t one	 is	 diff er en t	 f or	 each	 st yle	 of	 wr iting .	 Special	 a tt en tion	
should be paid on style and tone while drafting ocial letters. There should not be any personal remarks or 
prejudice while writing formal letters. In addition to this, the letters must be circulated/ dispatched well in 
time to avoid unnecessary delays.
  EXERCISES
Q1)	 Y ou	 ar e	 the	 S ales	 Head	 of	 y our	 c ompan y	 O v erseas	 I n t er na tional .	 Y ou	 had	 dispa t ched	 a	 hundr ed	
impor tan t	 lett ers	 t o	 y our	 br anch	 offic es	 using	 the	 ser vic es	 of	 a	 c our ier	 c ompan y	 named	 C our ier	 and	 C o. 	
As committed, the courier company failed to deliver the letters on time due to which your company has 
suerd losses. 
	 Dr af t	 a	 c omplain t	 lett er	 f or	 the	 same ,	 addr essing	 it	 t o	 the	 Dir ec t or ,	 Dispa tch 	 and	 D eliv er y ,	 of	 C our ier	 and	
Co.
Q2)	 I mag ine	 y ourself	 as	 the	 Sr .	 M anager ,	 of	 a	 c ompan y	 called	 Dir ec t	 S olutions .	 One	 of	 y our	 clien ts	 had	
ordered few software products, which you have delivered. However, only half the payment has been 
received. Inspite of repeated e-mails and phone calls, the client has not cleared the pending payment. 
 Draft a recovery letter for the same, referring to dire consequences that could be taken in case of 
unfullled payment.
Q3)	 A s	 the	 HR,	 head	 of	 y our	 c ompan y ,	 dr af t	 a	 cir cular ,	 t o	 be	 distr ibut ed	 t o	 all	 emplo y ees	 inf or ming	 them	
10.16
BUSINESS CORRESPONDENCE AND REPORTING
about certain changes in dress code. Also mention, that these changes have been undertaken keeping 
in mind the benet of female employees, to avoid unwanted situations. 
Q4)	 Dr af t	 a	 memo	 f or	 a	 C A	 fir m,	 quoting	 the	 amoun t	 t o	 be	 spen t	 on	 sta tionar y	 and	 offic e	 supplies	 f or	 the	
rst quarter of the nancial year.
Q5)	 I mag ine	 y ourself	 as	 the	 M anager ,	 Keller	 K it chen	 C ompan y .	 W r ite 	 a	 lett er	 t o	 T ajmeet	 S ethi,	 P r opr iet or	 of	
Manjeet Kitchen Equipment, ordering various kitchen equipment for your newly opened restaurant. 
Specify	all	the	nec essar y	details .
Q6)	 A s	 the	 O ffice 	 M anager	 of	 A.Q .	 Elec tr onics	 Lt d., 	 wr ite 	 a	 lett er	 t o	 the	 S ales	 M anager ,	 S tandar d	 O ffice 	
Furniture Limited enquiring about their range of visible record system ling cabinets that you are 
interested in introducing in your main oce. Also request price lists and catalogues. 
Q7)	 Gr een	 Clean	 Lt d. 	 is	 a	 fir m	 pr o viding	 its	 cust omers	 home	 cleaning	 ser vic es .	 A s	 Suheil	 T andon,	 M anager	 of	
the rm, write a sales letter addressed to Aanya Aiyer describing your state-of–the–art and environment 
friendly cleaning methods. Detail why you have an edge over rms providing similar services. Also 
provide information about any discounts or oers you may be extending to your customers. 
ANSWER CLUES
Answer 1)
•	 M en tion	the	da te 	the	lett ers	were 	sen t	for 	c our ier .
•	 R ef er	to 	the	impor tanc e	of	deliv er ing	by 	an	assig ned	date.
•	 R ef er 	to 	the	losses	y our	c ompan y	will	bear	as	a	r esult	of	la te 	deliv er y	of	lett ers .
•	 A lso	men tion	tha t	this	w ould	aff ec t	fur ther	business	with	the	c our ier	c ompan y .
•	 S ta t e 	r easons	for 	ha ving	chosen	tha t	par ticular	c ompan y .
•	 U se	saluta tions	and	dat e, 	loca tion	f or ma t	ac c or ding	to 	details	g iv en	in	the	c omplain t	lett er	sec tion.
Answer 2) 
•	 U se	pr oper	f or ma t .	
•	 R ef er	to 	the	or der	no	of	the	pr oduc t;	don ’ t	f or get	to 	men tion	the	da te 	of	or der .
•	 Q uot e	the	pa ymen t	details	and	till	when	the	full	pa ymen t	was 	to 	be	made .
•	 M ake	a	sinc er e	r equest	to 	c omplet e	the	pa ymen t .
•	 Or	 else	 sta te 	 some	 str ic t	 ac tion	 tha t	 c ould	 be	 taken,	 pr obably	 y ou	 w ould	 file	 a	 c omplain t	 or	 issue	 a	 legal	
notic e. 	 Sinc e	 it’s 	 a	 sof t ware 	 y ou	 can ’t 	 take	 the	 pr oduc t	 back	 as	 it	 w ould	 ha ve 	 been	 installed	 b y	 now. 	 I n	
case of solid products, you might also state that you will procure them back.
•	 Suggest	another	da te 	by 	which	you 	e xpec t	the	c omplet e	pa ymen t	to 	be	made .
Answer 3)
•	 U se	the	cir cular	f or ma t .
•	 M en tion	the	dat e, 	a	fic tional	cir cular	number .
•	 W r it e	a	heading .
10.17
 FORMAL LETTERS AND OFFICIAL COMMUNICATION
•	 S ta t e	the	objec tiv e	of	the	cir cular .
•	 Sta te 	r easons	for 	change	in	dr ess	c ode .
•	 M en tion	few 	poin t ers	for 	male/f emale	emplo y ees	separ a t ely ,	sta ting	the	e xpec t ed	dr ess	c ode .
•	 S ta t e	the	da te 	fr om	which	this	change	should	be	eff ec tiv e .
•	 A lso	men tion	ac tions	tha t	w ould	be	taken	against	default ers .
Answer 4)
•	 W r it e	the	heading/subjec t .
•	 S ta t e	the	no. 	of	sta tionar y	supplies	needed;	name	them	for 	eg. 	P ens ,	pencils	et c.
•	 Name	the	v endor .
•	 Sig ned	by 	a,	name	the	person	with	desig na tion.	Da t ed .
Answer 5)
•	 U se	appr opr ia t e	f or ma t .	
•	 pr o vide	 full	 par ticulars	 of	 goods	 or der ed	 such	 as	 pr oduc t	 name ,	 br and	 name ,	 quan tit y	 and	 other	
specications (such as catalog number, model number, colour, size, weight, etc.) if required. 
•	 Specify	desir ed	r ec eipt	dat e, 	shipping	loca tion	and	mode	of	shipping	(r ail ,	road, 	or	wat er wa y s).
•	 M ode	of	pa ymen t	must	be	clear ly	indica t ed .	
•	 P a ymen t	da te 	must	be	indica t ed .	
Answer 6)
•	 U se	appr opr ia t e	f or ma t .
•	 S ta t e	clear ly	wher e	you 	got	to 	k now 	about	them	(adv er tisemen t ,	r ef er enc e	or	pr evious	business).	
•	 D escr ibe	y our	need .	
•	 List	 clear ly	 all	 tha t	 y ou	 need	 inf or ma tion	 about	 (pric e, 	 disc oun ts ,	 models ,	 installa tion,	 af ter 	 sales	 ser vic e ,	
etc.).
•	 Specify	a	desir ed	da te 	bef or e	which	you 	need	the	inf or ma tion.	
Answer 7)
•	 U se	appr opr ia t e	f or ma t .
•	 D escr ibe	y our	ser vic es	-	sta t e - of-the -ar t	and	en vir onmen t -	fr iendly	home	cleaning	at 	Rs. 	2500.
•	 B ett er 	 than	 other	 ser vic es	 –	 use	 non-t o xic	 cleaning	 pr oduc ts	 tha t	 ar e	 saf e	 f or	 childr en	 and	 pets;	 polic e	
– veried sta.
•	 S a tisfac tion	guar an t eed		(include	t estimonials	fr om	e xisting	cust omers).
•	 	Disc oun t	off ers		such	as	10%	disc oun t	for 	first	time	users .
•	 P r o vide	c on tac t	details .