of Responsibility nd Rankin C.S. Final Examination ria 20th_Rank in C.A. Final Examination rctition-Crescendo, 2015 a7 BUSINESS LETTERS ypes of business letters depending on the subject matters or the purposes for which they on ones suitably grouped are as follows: cn and orders; + Confirmation and cancellation of orders; + Qhims complaints, and adjustments; « Collection letters: + Agency letters; + Sams enquiry letters: + Recommendations and credit letters; + Banking and insurance letters. 47.1 Offers, Quotations, and Orders Avidiris an invitation extended by a trader to the public or to a particular customer to place orders Sodus sold by him. The object to make an offer is to increase the sales of the products in for th oomi fer or known as quotation, An ot XYZ Ltd CIN; L85110WB1981PLC090633 5, Brabourne Road, Kolkata 700 001 Phone No: 033-22487711 To, M/s Elite Stores, Darjeeling. West Bengal Re: ‘Clean Well’ liquid cleansing soap Dear Sirs, . We take pleasure in sending a sample packet of ‘Clean Well’ to you, which has been in the domestic market. The product is the result of a number of years of tirele and development staff. We arc also forwarding few copies of our leaflets that you may distribute for the ment. We are also enclosing a few copies of the price list and our pricing policy competitive, As per the terms between us, you will be allowed one month credit: on catalogue price. We look forward to for both the parties. havea great business relationship and hoping that this" 7 etter Asking for Catalogue and Terms of Trade ABC Book Corporation Pair 10 5, College Street, Kolkata 700 001 | Phone No; 099:22474126 \ hnuwey 206 \ | ping House win tndin | ations an well, ‘Therefore, we request you tosend us | sin our stock, We have trade terms with numerous publishing hi We would like to stock your publ ¢ and also state the terms of trade if we provide you aecount quarterly, us know whether it will be possible for you to give us goods on en yetory trade and bank references. LH would be convenient for us to settle Uh 2 positive response Thanking you, Yours sincerely, Anurag Nahata Partner —————————— (ll) Reply to the Letter Asking for Catalogue and Terms of Trade: Shiksha Publishing House 7,NS, Road, Kolkata 700 001 Phone No; 033-23515711 To, ABC Book Corporation College Street, Kotkata 700 001a 2016. We are glad to know that you are j \ vc are hereby vending our latest catalogue aad pica! | ices, Our transactions are generally carted euc | fonch, maximum. in | d at this order is executed. We look forward ip grea, 1 \ ey we Yours si \ Abhishek Khanny | ; Proprietor | \ De Se, We axe ixcerested in placing orders for the supply of Khaki Drill doth. Our requirement for froge. sit will be great if you could offer competitive price, as it will also lead to economies production. We will appreciace if you could send us 2 few samples of the same. Waiting for an early we may decide soonest and then you may execute our order expeditiously.the Letter Asking for Quotation of Cloth to » Shaan Manufacturing wwe 1 Mareh 2016 15, Collage Street, Kolkata 700.001 Phone No: 039-22214715 ne Quotation for cloth | quiry dated 25 February 2016, and we quote the Khaki Drill Cloth as required is drill is hard-y ng and does not shrink, The special feature it powenves is ite f daily use. Order will be executed promptly, but for huge quantities, «reasonable be required re of supplying your needs ‘Thanking you, (Vi) Placing Order for Music Instruments Date; 20 November 2017 B.C.M. Music Palace ‘uaa 22, Lalbazar, Kolkata 700 001 To, Rhythm Masicals, 11), AJ.C. Bose Road, Kolkata Re: Placing order for instruments 2 He rae 4 November 2017, we take the pl With reference to your quotation RM/75/77, dated following order: n i Hw 410-201) 1. One dozen Pluto Jumbo Guitay Model No’E-commerce and Business ‘Communication 100 Electric Guitar (ENB-VSCH-1); Quilt Vine VS; 9, One dozen Epiphone Ls Paul, LP 3. One dozen Gibson Acoustc,. J-185, {Yamaha Keyboard PSR S670. ‘ange to deliver the goods soonest, as the demand | gent, and arr | pease treat my request as urBen wae | mentioned models of the must al instruments. is high. tea, | Th | own et Mem | ‘ a fs ion of Orders irmations, Refusal, and Cancellati _ as an order is received, it should be immediately acknowledged ang Jy, no confirmation is necessary. However, where thereis any ‘er must be issued in respect of that order Y Posstiliy 9.7.2 Confi Confirmation As 5007 When the orderis executed i of delay in executing the ord Refusal Sometimes, orders are to re the customer is financially inc immediate jer, the confirmation lett {fused on various grounds. An order may be tefused for lack of ‘The refusal letter should be polite and the Stock Teason fg be ref or wher apable, etc. refusil should be stated. ry to cancel an order already placed by the party due to sone ndue delay in the execution of the order, sudden fall in the he letter cancelling such order should clearly state the reaing Nation Sometimes it becomes necessa Cancel ystances. It may be due to u unforeseen circum market price, or bankruptcy of the customer. T for the cancellaion. Few of such draft letters are given below: (1) Letter Expressing Inability to Execute an Order Date: 25 March 2016 Shiksha Publishing House 7,NS. Road, i Kolkata 700 001 Phone No: 033-2515711 Re: Inability to execute the order dated 19 February 2016 Dear Sir, We heartily thank you for your order dated 19 Fel y 2 t lications.. raat yr rs peel a . i i oe reprinted andl we expect them to be a, for siete wet were eee ns i your order with us, and unless we hear from you to the contrary, We ee ler, as and when the books are ready for sale i e inconvenience caused to you, We assure you of our best cooperation ‘Thanking you,m jon of Time asking for Extens! etter Shree Balaji Mills Date: 22 january 2016 | P.O. Raghunathpur, | PS. Basirhat, | Dist, North 24 Parganas, West Bengal peciabiity 1 execute the order dated 19 February 2016 2016 for ten tonnes of coconut oil for delivery by 30th of ago, our stock is exhausted and fresh supplies are in our mills few weeks ‘at your requirement is not as urgent as y within a fortnight. We hope th a sudden strike for deliv equire immediate delivery you if you could Weare, therefore, requesting { wait for at least two weeks more, and by that time, we ute your order ud be in a position to exe exterided to 10 February 2016, we will be abl Je to accept your order and pe delivery date can be Please let us know how to proceed. timely execution, Thanking you, Yours sincerely, Ghosh (ll) Letter Cancelling Order due to Undue Delay in Execution Dave: 7 Ds B.C.M. Music Palace 22, Lalbazer, Kolkata 700 001 Re: Cancellation of order placed for purchase of instruments Dear Sir, oft With ctsrence to our order dated 20 November 2015 f0F supply of one dozen one dozen of Yamaha's keyboard, we herel ‘The order was expected to be delivered by ees ao vee conipeled receive the goods nor any intimation from your SO may kindly be noted. ‘Thanking youE-commerce and Business Communicarror oF 9.7.3 Claims, Complaints, and Adjustments ims and Complaints 5 s, satisticel with the quality of the p! Sometimes, the buyers are nots ta sere sin respect ry. conditions of paymer UPI rene maty also be tiserepancie nf Goods Tt the buyers raise different claims 9 ‘complaints on the suppliers Both the letters raising such att ade Saaine 1 the replies th eto must be written tactfully, avoiding am unpleasant situation, = vind complaints ancl the replies he och complaints as mentioned above are substantiated, some let justments When the clainis and comps . " Sears are requited to be issued to the purchaser in order to rectify the error and setle the dipite et a Je always try to settle these matters in at cordial n ably, The supplier shoul ner, even at his own ex ‘ nt, becaayy the customers are invaluable for any Ore anization () Complaint Regarding Receipt of Wrong Goods Date: 25 February 2015 | Vista Fashions | 7, Surya Sen Street, Kolkata 700 009 Phone No:033-23500771 To, Shree Manufacturing, 1, M. L, Dahanukar Marg, € tumballa Hill Mumbai 400 026. Re: Complaint about wrong delivery | Dear Sirs, ‘Today, we received the consignment sent by you on 19 Februa 2016, The contents of the same were | entirely different from those ordered by us, vide our letter no, V/21/VEF dated 9 February 2016, | A statement of the goods received is enclosed for your pe rusal. Please look into the matter immedi- ately and Jet us have your reply by return post. "Thanking you, (I!) Complaint Regarding Goods of Inferior Quality B.C.M. Music Palace 22, Lalbazar, Kolkata 700 001 ‘To, m Musicals, 111, AJ.C. Bose Road, Kolkata 700 020jnferior quality and reference to adjustment : f g goods ° jot re8! : col delivery of our order N/31/BCM dated 10 November 2015, However, we ie a erat th woods supplied by you this time are of inferior quality. It does not tally to us on earlier occasions. 4s on the condition that an allowance of 20% will be made in the ave supplied jg pes that ou Ba oe oweven, retain the BO Wee MET gor wil be Rept pening Gil the reSSP of instructions from you, as to how ling fr osed oO! fyb disposed OF " srompt response your PME . Thanking you, Yours sincerely, Tapas Sen Proprietor ly to the Complaint Regarding Goods of Inferior Quality (u) Rept Date: 30 November 2015 Rhythm Musicals: 411, A.C. Bose Road, . Kolkata 700 020 Topas Sen, B.C. M. Music Palace, Kolkata inferior quality Re: Reply for the complaint regarding goods of i Dear Sir, With refcrence to your order N/31/BCM dated | ing the goods being of inferior qu We regret that the goods were not as P tstake on our part. Hence, in an attempt consignment back to us, so. that we may ‘vansportation and other costs will be borne 0 Novermber 2015, we received your er your satisfaction. We thank 70 it to rectify our erro we examine and detect 87.4 Collection Letters Business is carried on mostly OP. the debtors are the fet Features OFcommunica" iments of cx and BUSHES mm " for not hurting the sent at care sould cake pe debtorsin cS of tionspayele ay letters Pee Tera) reminde™ parting collection Sry toisic seven sometimes itmay Pe = - E voxwe Tresor" Legal Action @ XYZ Ltd CIN: L85110WB1981PLC090633 5, Brabourne Road, Kolkata 700 001 Phone No: 033-22487711 To, Raman Singhania (Parmer M/s Elite & Co., Kolkata Re: Failure to settle the account Dear Sir, We have written to you thrice for the settlement of our account amounting to 220,00,000 (Rupees: lakh only); but much to our regret, you have not only failed to settle the account, but you seem ‘no notice of it too. We now inform you that unless we have a remittance from you within 31 March 2016, we s compelled to place the matter in the hands of our lawyers. We trust that you would not compel us to take such a stringent action. (Il) Letter Asking a Customer to Take Advantage of Cash Discount Rhythm Musicals 111, AUC. Bose Road, Kolkata 700 020 Re: Timely payment of dues to avail discount Dear Sir, Kindly refer to our letter dare , ted 8. 2 five lakh only) outstanding cee, 2016, enclosing a statement of account ¢ Ye Hee esteemed customers who invariably settle this advant ‘ount to the tune of fyi paid within the given™ ‘We hereby remind you that if you settle your aecount by the enel of this month, you wil stil be eligible for the 2° cash discount. We hope for a favourable response Yours sincerely, Ram Singhi 9.7.5 Agency Letters 1 behalf’ of him, The person ed to a commission. When the addition to the An agent is a person fi e 4 person or a firm who has been appointee Aaneet yppointed by some agent provides guarantee for bad Se oa eee for bad debts, he is also entitled to get a de eredete commissior agent is known as the principal. T When writing letters t0 an ag . the principal mast be careful enough to make the sut ee ak areful cnough to make the subject matter of the lew ig and convincing. He should, in no case, write a letter in dictatorial tone because his busi- ness depends largely on the cooperation with his agent (\) Letter Offering Agency 7 October 2015, MB. & Co. 45, Shakespeare Sarani, Kolkata 700 018 Re: Letter to offer for an agency Dear Sir, Weare contemplating to appoint a commission agent for the sale of our products in the state of Tamil | Nadu, and your name has been suggested (0 Us Dy our business associate, Mr Sumit Agarwal, of Delhi. ‘and are looking forward to expand ourmarket in. We specialize in diferent types of woollen garments western regions of the country as well. incase you wish to act as our agent, do Tet us know as the will furnish you with our terms and conditions. carliest. On receipt of your concurrence, we ‘Thanking you, (\)) Letter Accepting Agency Re: Acceptance of agency Dear Sin, pa siswith reference to your leiter dated 10 | The March 2016. 1 take n | Meteby accept the position as your agent in ’ the state of Tamilic tks to penne HT OME venture on vem al Tawnll Nad yarns a a ine che: sau a as ancl of sires HOO" "Vhanking yo Yours Kaj ae ‘Ni =) his customers, However, the * veas off the new customers, before si 976 status Enquiries pasinessmant has to take we this risk is tw Ve sm tisk in selling his goods on eredit (0 ity the oreditworthin reputation of a new custornen should be hain om saa nina ing financial standing, ssaciates, banks, ett ys be made confidentially Vhe hi ancl factual Janguage asking for ovation ms el ies should alway 2 stypplied should be accurat [ () Letter Asking for Bank and Trade References Re: Status enquiry Dear Sir, We express our gratitude 10 you for your ander dated $0 June 2015, “Ac this is our first transaction with you, we request you to furnish us with the name of your b well as few trade references, We invariably follow this convention in dealing with new aecountss We shall execute your order as soon as our status enquiry is settled, We hope this is the beg along and cordial relationship between our organizations, . "‘Vhanking you, — (ll) Favourable Reply Urestee seca 1 satis asaniry | Dear Sir, Your ester dado? | eae asking about the financial wt7" serio, we take the pleasure to inform you that we have been doing business with th ahs connection: * Os a good reputation in the market. As per our experience, ee voane fem has been a valued customer for Us Pott ae yey ‘Thanking you, Yours sincerely, Bharat Kapoor = up Letter Refusing Credit \ | Date: 2. March 2016 | Re: Refusal of credit vo your letter 8 February 2016, we regret to inform you that the information received 1d enough to permit us to accept your wish in the te sources about your firm is not xt this position will change soon, so that in future, we may allow you credit, Meanwhile, we the goods on Cash on Delivery (COD) basis. for the inconvenience caused to you. We “Thanking you, Yours sincerely, For XYZ Associates, Gauray Joshi 9.7.7 Recommendation and Credit Letters Jon are issued either for the purpose of introducing am Sometimes, letters of ree sommendati 4 r ear motducing a businessman to others inthe same Tine of Dunes: ‘When a person, besides introducing « certain person, eqUeS® the recipients to pay tothe a smeaduced, the letter written by him in such a case is called Letter of Cre f LCs to their customers to facilitate travelling and int 'd address of the person to whom itis to be pr address, and specimen signature of the person in who ‘and the period of validity of the LC. banks issue different types of Every LC must contain the name an should also contain the name, amount to be paid or the limit, if any,——— Ecommerce anct Buses Gommnun sea of tina Foeten he HSE nusines friend, 1 een, awho eal {mh texte goods, They want to : Sending Mr Mahesh Kamar on a Atatvest Baas the U HC Asses cael aerefore they: ake Dear Sie We take plevesire in int senior parts ayatactng MY ers of the y Marbut tiv He is one of the Mee one bnasiness wonvnections puted organizations iv Mumbai i lis mur to the 20 z wen fe adleiesses of 1 We will be rayne with th tatty ed ae ai enor Ate Mash ‘vos iy sini ma Kavmar as «persona favour: We shall hay, provide yout Y \ We will re he ready to be of service Kerk Thanking you, Yours sincerely, Vinod Jain —| (il) Letter of Credit \ Date: 11 March 2016 Re: Letter of Credit Dear Sir, We take the pleasure in intro ciate of out firm, He starts today on a busing ducing to you the bearer of this lette Shri Ram Goenka, a business asso- \ was tour through the State of Uttar Pradesh to cstablish new | business connections in brass wares Shri Ram Goenka is a partner in M/s Goenka & Associates, 7, NS. Road, Kolkata 700 001. They are renowned for manufacturing of 4 Wie call be glad if you assist him with your kind advice regarding the standing of firms in your are |. shi Goenka is well-equipped with funds for is tour, However if still he requires more in tes of need, othe extent of 21,00,000 (Rupees one lakh only), please help him i that ease, an deans cm us abil for | the same. Please take receipt in duplicate from Shri ‘of the same along with the bill drawn on us. We chall always be willing to reciprecate ay service YOu my render to Shri Ram Goenka, whose | signatures given and attested below. brass ware: | Goenka for the money advanced to hint ‘and forward @ copy | Thanking you, | | Attested signature of Shri Ram Goenka Yours s For! 9.7.8 Banking and Insurance Letters Banks are indispensable in modern business. The primary functions of a bank are: + Receiving deposits from customers;be carefully worded. Correspondences ationt can worded. Ce should avoid ambiguity and must be coure Policy No. or Proposal No., name of ssal for a policy, acceptance or refusal sure, acceptance oF refusal ens, ec Date: 21 January 2016 - Damage caused by fire in our factory sre broke out last night in our Warehouse to gas leakage caused by the taken by the Chief Security Officer and ted. However, raw materials been informed. We request you please send: you has ed with for putting up ad The local police sta! malities to be compl and let us know the". aeneanalall {i Letter Aokrowtoding Clali (" Damage Date; 28 January 2016 Novaan Ineur 117, AdiG, Hoe Moa, Heotkata (00.014 Phone No. On1-22707011 Re: Ackwowtedkonnent of elit Hoan Sih We wiv fy Keowee a yout Heater dated 21 Jannaty 9016, informing us about the fire that broke out in NLS. Road, Kolkata 700-001, on the night of 20 vdhavent iy vaun nogutoredt alice, at Daneany DO1G hve toss, and we shall proceed in the We hawe nstnidiod ue dueveyon, She Vivek Sharma, (0 sive antime, please GIL in the enelosed claim form and return it 10 atten attr goutiny his report Wy the me AV Vie sonnet, Thanking yous ‘Yours sincerely Por Nevaan Insurance Lad Akshay Tandon (lll) Letter Enclosing Cheque in Settlement of Claim Novaan Insurance Ltd | 117, As.©, Boso Road, Kolkata 700 014 Phone No; 03322707011 Re: Settlement of elainy Dear Si, Jn continuation of our leer dated! 28 January 2016, ve inform you that we have necel report, which aueses the damage at €12,00,000 (Rupees twelve lakh only). f We hereby enclose our cheque for the mame amount, Cheque No: 75148521, dated 5 drawn on the State Bank of India, Canning Sweet Branch, Kotkate, Kindly sign and n veiuchor for the same, which we are sending along with this letter and cheque, ; ‘Thanking you,Lotter to Bank Asking for Overdraft Facility Date; 25 March 2017 | \ Pranely Manager JUL Manik Bhokospeare Saran i 700.01 Request for overdealt facility pin fara has been # eustorer of y your bank for whieh we are @ ‘our bank for the past five years. We wish to have overdraft facility Iso prepared to provide as collateral security with you the “State | pment Bond’ of the face value of 210,00,000 (Rupees ten lakh only). | shallappreciate if you could send vs the requisite Forms to be filled in and submitted for the same. | Of ony farther information, the «nudersigned would be glad to assist you personally. ‘Thanking you, Y {otmal intimation of an event or an advice todo or © @ Anofferis an invitation extended b rom doing something particular customer to place 0! to a notification or a means of conveying cer- him. |, which iso! general interest to the customers, © When writing letters to an, OF Sore interested parties. enough to make the subject be es _ pee ie (i) ordinary resolu and convincing. jon, A resolution mustbe entered in Status enquiries should ‘n verbatim, Once a resolution is passed, it pe ‘or cancelled, Wed In the next meeti ; ing for its confirmation, ‘Wo types: (i) Minutes of narration (matters Mea ii tak aH na