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UNIT 4: OFFICE CORRESPONDENCE

Learning Objectives

After completing this unit, students will be able to:

  • Define office correspondence and explain its objectives and importance.
  • Describe the eight essential qualities and the standard structural parts of an effective letter.
  • Classify and draft major types of letters: Government Letter, Business Letters (Inquiry, Quotation, Order, Confirmation, Complaint, Reference), Application Letter (with CV/Biodata), and Personal Letter.
  • Explain and demonstrate the complete procedure of Handling of Mail in Nepal using Entry Book (Incoming Mail Register) and Dispatch Book (Outgoing Mail Register) formats.
  • Define and draft a Notice, Circular, Mandatory Order, and Official Memo (Note for Decision).

4.1 Meaning, Objectives, and Importance of Correspondence

Correspondence is the formal exchange of written information, ideas, inquiries, orders, or decisions between two or more individuals or organizations through letters, notices, circulars, or electronic mail.

Main Objectives and Importance of Correspondence

  • Permanent Written Evidence: Unlike oral or telephone conversations, a signed letter serves as authentic documentary proof in courts of law and audits.
  • Economical and Wide Reach: Allows an organization to communicate detailed information across distant districts and foreign countries at minimal cost.
  • Clarity and Precision: Gives the writer time to organize facts, figures, and policies logically before transmission.
  • Creates Goodwill and Organizational Image: A courteous, neatly formatted letter acts as a “silent ambassador” that builds trust with customers, suppliers, and citizens.
  • Foundation for Business Transactions: Commercial trade moves step-by-step through written correspondence (Inquiry → Quotation → Order → Confirmation → Invoice).

4.2 Qualities of a Good Letter (The 8 Essential Traits)

To achieve its purpose, an official or business letter must possess the following qualities:

  1. Simplicity: Written in clear, everyday language rather than pompous or archaic jargon.
  2. Clarity: Unambiguous wording so the reader understands the exact message on the first reading without confusion.
  3. Correctness / Accuracy: Free from grammatical, spelling, punctuation, and factual errors (especially dates, reference numbers, and monetary amounts).
  4. Completeness: Contains all necessary particulars (such as item specifications, quantities, prices, delivery dates, and payment terms) so no follow-up clarification is needed.
  5. Conciseness / Brevity: Conveys the complete message in as few words as possible without unnecessary repetition, respecting the reader’s time.
  6. Courtesy / Politeness: Maintains a respectful, positive, and polite tone even when writing a complaint or demanding overdue payment.
  7. Originality and Attractiveness: Follows a balanced layout with clean margins, proper paragraphing, and neat typing.
  8. Sincerity and Persuasiveness: Convinces the reader of the writer’s genuine intent and prompts timely action.

4.3 Structure (Parts) of an Official or Business Letter

A standard letter consists of 8 structural parts arranged in a logical sequence:

Part No.Name of the PartPosition & ContentsExample
1.Heading (Letterhead), Ref. No., and DateTop center (name/address/contact of sender office), top left (Ref. No.), and top right (Date)Himalayan Books & Stationery Pvt. Ltd.
Putalisadak, Kathmandu | Date: 2082-04-15 | Ref. No.: 082/83-42
2.Inside AddressLeft side below Ref. No.; name, designation, and address of the receiverThe Sales Manager,
Janak Education Materials Centre Ltd., Sanothimi, Bhaktapur
3.Subject LineCentered below Inside Address; brief 1-line summary of the letter’s purposeSubject: Quotation for Grade 9 Accounting Textbooks
4.SalutationLeft margin below Subject; respectful greetingDear Sir / Madam, or Respected Sir,
5.Body of the LetterMain text divided into 3 paragraphs: (a) Opening (reference/context), (b) Main Message (details/table), (c) Closing (action requested)Clear paragraphs stating the inquiry, order, or administrative decision
6.Complimentary CloseRight or left side below the body; polite closing phrase matching the salutationYours faithfully, or Yours sincerely,
7.Signature, Name, and DesignationBelow Complimentary Close; handwritten signature above typed name and title, with office seal(Signed)
Ramesh Adhikari
Procurement Officer
8.Enclosures & Copy To (C.C.)Bottom left; lists attached documents (Encl.) and offices receiving copies (C.C.), plus Superscription on the envelopeEncl.: 1. Price List
C.C.: Accounts Section

4.4 Types of Letters and Model Specimens

1. Government Letter

Written by one government office to another, or between a government office and citizens/institutions, regarding administrative, legal, or policy matters.

2. Business Letters

Exchanged between traders, manufacturers, wholesalers, retailers, and customers in a chronological trade cycle:

  • (a) Inquiry Letter: Written by a prospective buyer to a supplier asking about the availability, quality, price list, discount, and delivery terms of goods.
  • (b) Quotation Letter: Written by the supplier in reply to an inquiry letter, quoting exact unit prices, trade/cash discounts, transport charges, and payment terms.
  • (c) Order Letter: Written by the buyer after approving the quotation, placing a formal order for specified quantities of goods.
  • (d) Confirmation / Execution Letter: Written by the seller acknowledging receipt of the order and confirming dispatch details.
  • (e) Complaint & Adjustment Letter: Written by the buyer when goods received are damaged, short in quantity, delayed, or different from samples—followed by the seller’s adjustment reply.
  • (f) Reference / Credit Status Letter: Written to verify the financial honesty and creditworthiness of a new customer requesting credit purchases.

Model Specimen 1: Business Order Letter

SHRESTHA EDUCATIONAL EMPORIUM
New Road, Pokhara, Kaski, Nepal
Phone: 061-52XXXX | Email: [email protected]

Ref. No.: 082/83-108
Date: 2082-01-10

The Marketing Manager,
National Educational Publishers Pvt. Ltd.,
Bagbazar, Kathmandu.

Subject: Order for Secondary Level Textbooks

Dear Sir,
We thank you for your quotation letter Ref. No. NEP/082/45 dated 2082-01-05 and the accompanying catalogue. We are satisfied with your prices and terms of 15% trade discount and free delivery up to Pokhara bus park. Please supply the following textbooks at the earliest for the new academic session:

S.N.Title of the BookGradeAuthor / EditionQuantity (Copies)Unit Price (Rs.)
1.Accounting for All (Nepal Syllabus)Grade 92082 Revised Edition150450
2.Compulsory MathematicsGrade 92082 Revised Edition120500
3.Optional MathematicsGrade 92082 Edition100420

We have enclosed an A/C Payee Cheque No. 0045892 drawn on Nepal Bank Ltd., Pokhara Branch, for Rs. 50,000 (Rupees Fifty Thousand only) as an advance payment. The balance will be settled within 15 days of receiving the consignment and tax invoice. Please ensure that the books are securely packed in waterproof bundles.

Yours faithfully,
(Signed)
Bikash Shrestha
Proprietor
Encl.: Nepal Bank Ltd. Cheque No. 0045892 for Rs. 50,000.

3. Application Letter for Employment

Written by an individual to an employer applying for a vacant post advertised in a newspaper or online portal, accompanied by a Curriculum Vitae (CV) / Bio-data.

Model Specimen 2: Job Application Letter for the Post of Junior Accountant

Gokarneshwor-5, Jorpati, Kathmandu
Date: 2082-05-12

The Human Resource Manager,
Everest Trading Company Ltd.,
Tripureshwor, Kathmandu.

Subject: Application for the Post of Junior Accountant

Respected Sir/Madam,
With reference to your vacancy announcement published in The Rising Nepal on 2082-05-08 for the post of Junior Accountant, I wish to offer my candidacy for the same.

I have completed my Secondary Education Examination (SEE) and Higher Secondary (+2) in Management with a specialization in Accountancy, securing a GPA of 3.65. In addition, I have completed a 6-month professional diploma in Computerized Accounting (Tally Prime, MS Excel, and e-TDS/VAT filing) and worked for one year as an Accounts Assistant at Pashupati Enterprises, Chabahil. I am well-versed in preparing journal vouchers, maintaining ledgers and triple-column cash books, reconciling bank statements, and handling office correspondence.

I have enclosed my detailed Curriculum Vitae (Bio-data) and photocopies of my academic and training certificates for your kind perusal. If given an opportunity to serve in your esteemed company, I assure you that I will discharge my duties with utmost honesty, punctuality, and dedication.

Yours faithfully,
(Signed)
Sujata Tamang
Contact: 9841XXXXXX
Encl.: 1. Curriculum Vitae (CV) | 2. Academic & Training Certificates | 3. Citizenship Copy

4.5 Handling of Mail: Entry (Incoming Mail) and Dispatch (Outgoing Mail)

In government and corporate offices, systematic handling of incoming and outgoing mail is mandatory under administrative rules.

1. Handling Incoming Mail — Registration in the Entry Book

The process of receiving incoming letters, checking their addresses, opening envelopes, stamping the receipt date, and recording their details chronologically in the Entry Book (Incoming Mail Register) is called Incoming Mail Registration (Entry).

Specimen of Entry Book (Incoming Mail Register):

Entry No.Date of EntryReceived Letter’s Ref. No.Received Letter’s DateName of Sending Office/PersonSubjectSection / Officer Forwarded ToSignature & DateRemarks
1012082-02-04081/82-882082-02-02District Education Unit, BhaktapurScholarship QuotaExam & Admin SectionSigned (02/04)Urgent
1022082-02-05081/82-5122082-02-03Nepal Rastra Bank, BaluwatarCircular on KYCAccounts SectionSigned (02/05)With 2 pages encl.

2. Handling Outgoing Mail — Registration in the Dispatch Book

The process of collecting signed outgoing letters from various sections, verifying enclosures and signatures, assigning a sequential dispatch number (Dispatch No.), recording details in the Dispatch Book (Outgoing Mail Register), folding and sealing in addressed envelopes, affixing postage stamps (if sent by post), and delivering to the receiver via messenger delivery book (Messenger Book) or post office is called Outgoing Mail Dispatch.

Specimen of Dispatch Book (Outgoing Mail Register):

Dispatch No.Date of DispatchLetter DateName & Address of Receiving OfficeSubjectSending SectionMode of Dispatch / PostageMessenger/Receiver SignatureRemarks
2052082-02-052082-02-05Ministry of Education, Singha DurbarAnnual Audit ReportAccounts SectionBy Hand (Messenger Book)SignedEncl. 15 pages
2062082-02-062082-02-06Pokhara Traders, KaskiSettlement of InvoiceProcurementRegistered Post (Rs. 25)Receipt #442Cheque enclosed

4.6 Official Communication Tools: Notice, Circular, Mandatory Order, and Official Memo

  1. Notice: A formal written announcement displayed on a notice board, published in newspapers, or broadcast online to inform employees, shareholders, or the general public about an upcoming event, holiday, tender, or rule. Types of notices include General Notice, Financial/Tender Notice, Meeting Notice, Public/Government Notice, Commercial Notice, and Condolence Notice.
  2. Circular: An official letter containing the same policy, instruction, or guideline sent simultaneously by a central/head office to multiple subordinate branches or departments. Circulars are divided into:
    • Direct Circular: Sent directly from the central authority to all operating branches (e.g., Ministry of Finance directly to all District Treasury Comptroller Offices).
    • Step-wise Circular: Sent from the central office to regional/provincial directorates, which then circulate it to district and local offices.
  3. Mandatory Order: A direct, authoritative written command issued by the Office Chief or head of department either as a standalone order or written directly on the margin/top of an incoming application/letter instructing a subordinate section to execute a specific action immediately.
  4. Official Memo (Note for Decision): A written statement of facts, existing rules, financial implications, and proposed options initiated by a lower-level assistant (Sectional Clerk), verified with opinions by the Sectional Chief, and submitted upward to the Office Chief (or Departmental Minister/Board) to reach an official decision on a policy or administrative problem that is not covered by routine standing orders.

Things to Remember (Unit 4 Summary)

  • Correspondence provides legal evidence, clarity, and economy in written communication.
  • Commercial correspondence follows the logical sequence: Inquiry → Quotation → Order → Confirmation → Complaint/Adjustment.
  • The Entry Book records incoming mail, while the Dispatch Book records outgoing mail.
  • Circular distributes one instruction to many branches; A Mandatory Order is a binding order from a superior to a subordinate; An Official Memo moves upward from lower staff to higher authority to obtain a formal decision.

Exercises (Unit 4)

A. Very Short Answer Questions (1 Mark Each)

  1. Define office correspondence.
  2. When is a quotation letter written?
  3. What is meant by Mail Entry (Incoming Registration) and Mail Dispatch (Outgoing Registration)?
  4. Name the two types of circulars.
  5. What is a Mandatory Order?

B. Short Answer Questions (4 Marks Each)

  1. Explain any six essential qualities of a good letter.
  2. Draw neat specimen formats of an Entry Book and a Dispatch Book showing all columns.
  3. Differentiate between a Circular and a Notice.

C. Long Practical / Drafting Questions (8 Marks Each)

  1. Describe the eight structural parts of a standard business letter with a neat layout diagram.
  2. Draft an imaginary Order Letter on behalf of Bagmati High School, Gokarneshwor, Kathmandu to Janak Education Materials Centre, Bhaktapur, ordering 100 copies each of Grade 9 Accounting, Mathematics, and Science textbooks.
  3. Draft a job Application Letter with a complete Curriculum Vitae (Bio-data) applying for the vacant post of Accountant at Nepal Telecom, Central Office, Bhadrakali, Kathmandu.

Worked answers to these exercises are in Unit 4 Solutions.