Unit 4 Solutions: Office Correspondence

Answers to the Unit 4 exercises. Each answer is as long as its marks call for: a sentence or two for 1 mark, four explained points for 4 marks, and an introduction, explained points and a conclusion for 8 marks, with a complete model draft for each drafting question.

A. Very Short Answer Questions (1 Mark Each)

1. Define office correspondence.

Office 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.

2. When is a quotation letter written?

A quotation letter is written by a supplier in reply to an inquiry letter from a prospective buyer, quoting the exact unit prices, trade and cash discounts, transport charges and payment terms.

3. What is meant by Mail Entry (Incoming Registration) and Mail Dispatch (Outgoing Registration)?

Mail Entry is the process of receiving incoming letters, opening them, stamping the receipt date and recording their details chronologically in the Entry Book (Incoming Mail Register). Mail Dispatch is the process of collecting signed outgoing letters, checking their signatures and enclosures, giving each a dispatch number, recording it in the Dispatch Book (Outgoing Mail Register) and sending it by messenger or post.

4. Name the two types of circulars.

Direct Circular and Step-wise Circular.

5. What is a Mandatory Order?

A Mandatory Order is a direct, authoritative written command issued by the Office Chief or head of department, either as a standalone order or written on the margin of an incoming letter, instructing a subordinate section to carry out a specific action immediately.

B. Short Answer Questions (4 Marks Each)

1. Explain any six essential qualities of a good letter.

A letter can achieve its purpose only if it has certain qualities. Six of them are:

1. Simplicity: The letter is written in clear, everyday language rather than pompous or old-fashioned jargon, so any reader can follow it.
2. Clarity: The wording is unambiguous, so the reader understands the exact message on the first reading without confusion.
3. Correctness (accuracy): The letter is free from grammatical, spelling, punctuation and factual errors, especially in dates, reference numbers and amounts of money.
4. Completeness: It contains all the necessary particulars, such as item specifications, quantities, prices, delivery dates and payment terms, so that no follow-up letter is needed to clarify it.
5. Conciseness (brevity): It gives the complete message in as few words as possible, without unnecessary repetition, respecting the reader’s time.
6. Courtesy (politeness): It keeps a respectful, positive and polite tone, even when it is a complaint or a demand for overdue payment.

The other two qualities listed in the unit are originality and attractiveness (a balanced layout with clean margins and neat typing) and sincerity and persuasiveness (convincing the reader of the writer’s genuine intent and prompting timely action).

2. Draw neat specimen formats of an Entry Book and a Dispatch Book showing all columns.

(a) Specimen of Entry Book (Incoming Mail Register): Every letter received is given the next serial Entry No., recorded on the day of receipt and forwarded to the section that will act on it.

(b) Specimen of Dispatch Book (Outgoing Mail Register): Every signed letter sent out is given the next serial Dispatch No., recorded with its mode of dispatch, and signed for by the messenger or receiver.

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.

A standard official or business letter has eight structural parts arranged in a fixed, logical order. Because each part has its own place on the page, the reader can find the sender, the date, the purpose and the signature at a glance. The eight parts are:

1. Heading (Letterhead), Ref. No. and Date: The letterhead at the top centre gives the name, address, phone number and email of the sending office. The reference number on the top left (for example, Ref. No.: 082/83-42) identifies the letter in the sender’s Dispatch Book, and the date on the top right (for example, 2082-04-15) shows when the letter was written.
2. Inside Address: The name or designation and the full address of the receiver, written on the left below the Ref. No. It makes sure the letter reaches the right person and shows on the office copy who it was sent to.
3. Subject Line: A brief one-line summary of the letter’s purpose, centred below the inside address. It helps the receiving office register the letter and forward it to the right section quickly.
4. Salutation: A respectful greeting at the left margin below the subject, such as Dear Sir / Madam, or Respected Sir,.
5. Body of the Letter: The main text, divided into three paragraphs: (a) opening, which gives the reference or context; (b) main message, which gives the details, figures or a table; and (c) closing, which states the action requested from the reader.
6. Complimentary Close: A polite closing phrase on the right or left below the body that matches the salutation, such as Yours faithfully, or Yours sincerely,.
7. Signature, Name and Designation: The writer’s handwritten signature above the typed name and designation, with the office seal. It shows that the letter is authorized and who is responsible for it.
8. Enclosures and Copy To (C.C.): At the bottom left, Encl. lists the documents attached to the letter, and C.C. lists the offices or persons who receive a copy. The receiver’s name and address are also written on the envelope as the superscription.

Layout diagram (the part numbers and positions are shown in square brackets):

[Part 1: Heading, letterhead at the top centre]
HIMALAYAN BOOKS & STATIONERY PVT. LTD.
Putalisadak, Kathmandu, Nepal
Phone: 01-42XXXXX | Email: [email protected]

[Part 1 (contd.): Ref. No. on the left, Date on the right]
Ref. No.: 082/83-42
Date: 2082-04-15

[Part 2: Inside Address, left side]
The Sales Manager,
Janak Education Materials Centre Ltd.,
Sanothimi, Bhaktapur.

[Part 3: Subject Line, centred]
Subject: Quotation for Grade 9 Accounting Textbooks

[Part 4: Salutation, left margin]
Dear Sir,

[Part 5: Body in three paragraphs: (a) opening, (b) main message, (c) closing]
We are a bookseller and stationery supplier in Putalisadak, and we supply textbooks to more than forty schools in the Kathmandu Valley.

We would like to buy 500 copies of the Grade 9 Accounting textbook (2082 edition) for the coming academic session. Please send us your quotation stating the unit price, the trade discount you allow, delivery charges up to our shop and your terms of payment.

We would be grateful to receive your quotation by 2082-04-25, so that we can place our order before the new session begins.

[Part 6: Complimentary Close]
Yours faithfully,

[Part 7: Signature, Name and Designation, with office seal]
(Signed)
Ramesh Adhikari
Procurement Officer

[Part 8: Enclosures and Copy To, bottom left]
Encl.: 1. List of Required Titles
C.C.: Accounts Section

Conclusion: The eight parts give every letter a standard shape. The heading and date identify the sender and time, the inside address and subject direct the letter to the right reader and section, the body carries the message, and the close, signature and enclosures make it authentic and complete. A letter arranged in this order is easy to read, register, file and produce later as evidence.

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.

An order letter is written after the buyer has accepted the supplier’s quotation. A model draft, laid out like Model Specimen 1:

BAGMATI HIGH SCHOOL
Gokarneshwor-6, Jorpati, Kathmandu, Nepal
Phone: 01-49XXXXX | Email: [email protected]

Ref. No.: 082/83-57
Date: 2082-01-12

The Sales Manager,
Janak Education Materials Centre Ltd.,
Sanothimi, Bhaktapur.

Subject: Order for Grade 9 Textbooks

Dear Sir,
We thank you for your quotation letter Ref. No. JEMC/082/31 dated 2082-01-05 in reply to our inquiry. We are satisfied with your prices, the 10% trade discount and your offer of free delivery to our school. Please supply the following textbooks for the new academic session:

S.N.	Title of the Book	Grade	Edition	Quantity (Copies)	Unit Price (Rs.)	Amount (Rs.)
1.	Accounting	Grade 9	2082 Edition	100	210	21,000
2.	Mathematics	Grade 9	2082 Edition	100	245	24,500
3.	Science	Grade 9	2082 Edition	100	280	28,000
	Total			300		73,500
	Less: 10% Trade Discount					7,350
	Net Amount Payable					66,150

We have enclosed an A/C Payee Cheque No. 0078214 drawn on Rastriya Banijya Bank Ltd., Jorpati Branch, for Rs. 30,000 (Rupees Thirty Thousand only) as an advance payment. The balance of Rs. 36,150 will be paid within 15 days of receiving the books and your tax invoice. As our classes begin soon, please deliver the books by 2082-01-25, packed securely in waterproof bundles labelled by subject.

Yours faithfully,
(Signed)
Gita Maharjan
Principal
Encl.: Rastriya Banijya Bank Ltd. Cheque No. 0078214 for Rs. 30,000.
C.C.: Accounts Section, Bagmati High School

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.

An application letter introduces the applicant and asks for the post; the CV gives the full details. A model draft, laid out like Model Specimen 2:

(a) Application Letter

Kirtipur-4, Kathmandu
Date: 2082-06-10

The Chief, Human Resource Department,
Nepal Telecom, Central Office,
Bhadrakali, Kathmandu.

Subject: Application for the Post of Accountant

Respected Sir/Madam,
With reference to your vacancy notice published in the Gorkhapatra daily on 2082-06-03 for the post of Accountant, I wish to offer my candidacy for the same.

I have completed the Bachelor of Business Studies (BBS) from Tribhuvan University in First Division, with Accountancy and Finance as my main subjects. Before that, I passed the Secondary Education Examination (SEE) and Higher Secondary (+2) in Management. I have also completed a three-month training course in Computerized Accounting (Tally Prime, MS Excel, and online VAT and TDS filing).

For the past two years, I have been working as an Accounts Assistant at Sagarmatha Traders Pvt. Ltd., Kalimati, where I prepare journal vouchers, post the ledger, maintain the cash book, reconcile bank statements, and prepare monthly VAT and TDS returns. I believe this experience has prepared me well for the duties of an Accountant in a large public company such as Nepal Telecom.

I have enclosed my detailed Curriculum Vitae (Bio-data) and copies of my certificates for your kind consideration. If given an opportunity to serve in your esteemed organization, I assure you that I will discharge my duties with honesty, accuracy, and dedication.

Yours faithfully,
(Signed)
Sabina Karki
Contact: 9841XXXXXX
Encl.: 1. Curriculum Vitae (CV) | 2. Academic & Training Certificates | 3. Experience Letter | 4. Citizenship Copy | 5. Two Passport-size Photographs

(b) Curriculum Vitae (Bio-data)

CURRICULUM VITAE (BIO-DATA)

1. Personal Details

Particulars	Details
Full Name	Sabina Karki
Father’s Name	Hari Bahadur Karki
Date of Birth	2058-04-18 B.S.
Gender	Female
Marital Status	Unmarried
Nationality	Nepali
Citizenship Certificate No.	XX-XX-XX-XXXXX (issued by District Administration Office, Dolakha)
Permanent Address	Bhimeshwor-3, Charikot, Dolakha
Temporary Address	Kirtipur-4, Kathmandu
Mobile	9841XXXXXX
Email	[email protected]

2. Career Objective
To work as an Accountant in a reputed organization where I can use my knowledge of accounting, taxation and computer applications, and grow professionally while contributing to the organization’s goals.

3. Academic Qualifications

S.N.	Examination / Degree	Institution	Year Passed (B.S.)	Result
1.	Bachelor of Business Studies (BBS), Tribhuvan University	Nepal Commerce Campus, Minbhawan, Kathmandu	2081	First Division (66.8%)
2.	Higher Secondary (+2), Management	Shree Jana Jyoti Secondary School, Charikot, Dolakha	2076	GPA 3.41
3.	Secondary Education Examination (SEE)	Shree Jana Jyoti Secondary School, Charikot, Dolakha	2074	GPA 3.60

4. Training

S.N.	Training	Institute	Duration	Year (B.S.)
1.	Computerized Accounting (Tally Prime, MS Excel, online VAT and TDS filing)	Kathmandu Accounting Training Centre, Bagbazar	3 months	2079
2.	Basic Computer Course (MS Office, Nepali Unicode typing, internet and email)	Charikot Computer Institute, Dolakha	3 months	2075

5. Work Experience

Post	Organization	Period	Main Duties
Accounts Assistant	Sagarmatha Traders Pvt. Ltd., Kalimati, Kathmandu	2080-01-01 to date (about 2 years 5 months)	Preparing journal vouchers, posting the ledger, maintaining the cash book, bank reconciliation, monthly VAT and TDS returns, salary sheets

6. Computer Skills
MS Word, MS Excel (formulas and pivot tables), MS PowerPoint, Tally Prime, Busy accounting software, Nepali Unicode typing, email and internet.

7. Language Skills
Nepali (mother tongue), English (fluent in reading, writing and speaking), Hindi (speaking).

8. Personal Qualities and Interests
Honest, punctual, hard-working and good at teamwork. Interests: reading, volunteering with the local youth club and playing table tennis.

9. References

1. Mr. Krishna Prasad Poudel, Lecturer, Nepal Commerce Campus, Minbhawan, Kathmandu. Mobile: 9851XXXXXX
2. Mrs. Sunita Maharjan, Finance Manager, Sagarmatha Traders Pvt. Ltd., Kalimati, Kathmandu. Mobile: 9841XXXXXX

10. Declaration
I hereby declare that all the information given above is true and correct to the best of my knowledge.

(Signed)
Sabina Karki
Date: 2082-06-10