Thursday, 22 March 2018

Business Letter: Theory & Practice



Introduction to Business Letter 
Meaning of business letter:-
            The business letter is the basic means of communication between two companies. It is a document typically sent externally to those outside a company as well as is a document sent internally to those within a company. Most business letter has a formal tone. As the success of a man is implied in good health, beautiful face and loveable inner qualities, similarly, both the inner and the outer factors are responsible for making an impressive business letter.
Business letter is a letter written in formal language (English), usually used when writing from the business organization to another or for correspondence between such organizations and their customers, clients and other external parties. It is more formal then personal letter. The overall style of letter will depends on the relationship between the parties concerned.
A business letters is usually a letter from one company to another, or between such organization and their customers, clients and other external parties. The overall style depends depend on the relationship between the parties concerned. Business letters can have many type of contents, for example to request direct information or action from another party, to order supplies from a supplier, to point out a mistake by the letter’s receiver, to reply directly to a request, to apologize for a wrong, or to convey goodwill. A business letter is sometimes useful because it provides permanent written record, and may be take more seriously by the receiver than other forms of communication.

Lay out of Business Letter 
            A business letter has a distinctive structure and appearance. A letter is usually an organization’s first visual contact with another organization or person, and makes an important impression. Thinking reasoning and planning before writing a letter has many advantages. It enables the writer to compose the letter in a logical order and in style most suited to the needs of the reader.
Structure of a letter:
            Many letters can be written on a framework of
1.      Opening/introduction
2.      Giving the required information
3.      Action/response from the writer or the recipient
4.      Closing
The first point takes one or two sentences; the second one forms the main context of the letter and many need more than one paragraph. The third and the fourth can be combined as they form the ending of the letter and each takes only a sentence.
Composing the letter:-
At the stage of composing, give attention to the language and style and consider the recipient. A good deal depends on how much the recipient knows, what is the relationship between the sender and the recipient, and is the recipient’s attitude to the issue being discussed in the letter.
Opening and closing a letter:-
The opening sentence has the important function of establishing good feeling and drawing a favorable response from the reader. Ex, ‘we are glad to say that we can deliver the goods a week earlier, as requested in your letter of the 21th.’ Clarity, goodwill, courtesy and self-respect are most important in the last paragraph.

Parts of a Business Letter
An official letter looks different from a personal letter and from other type of business documents. Since letters serve as records, some routine details are necessary in the structure of a letter. Different parts have their own fixed location on the sheet; there is a slight variation from left to right in the different styles of layout; there order of appearance from top to bottom is the same in all styles.
Letter Head or sender’s address:
This information is located at the top of the business letter in the return address or by using the company’s letterhead. This includes name, address, phone number, company logo or letterhead. The letterhead and the date of the letter are usually printed two lines below the letterhead. When printing on a blank paper, use address (without your name) and date as the heading. 
Date: 
The date line is used to indicate the date on which the letter was written. If the letter is completed over a number of days, use the date it was finished, in the date line. Every official document must be dated. The date provides an important point of reference in further correspondence and in following up the issues dealt within the letter.
In British practice, the date is written in the order of day, month, year, with no commas. "16 June 2016 ". 
In American practice, the date is written in the order month, day, and year with a comma separating the figure of the day from the figure of the year. "June 16, 2016 "  
Inside Address:
      The inside address is the recipient’s address. Inside address is the name and address of the receiver as it appears on the envelope. The receivers name should be exactly as they sign it in their letters. Ex, if a person signs his name “Vishnu B. Kumar”, he should be addressed “Mr. Vishnu B. Kumar” addressing him as “Mr. V.B.Kumar” is inappropriate. The name of the country is the last line of the address. The inside address is typed in block form. In the block form, all lines begin at the margin and there is no punctuation at the end of any line. This style looks neat and takes less time to type. Include a personal title such as Ms., Mrs., Mr., or Dr. If there is possibility that the person to whom you are writing is a Dr. or has some other title, use that title. Usually, people will not mind being addressed by a higher title than they actually possess. The inside address begins one line below the sender’s address or below the date. It should be left justified, no matter which format you are using. The inside address is your reader’s full address. This includes the reader’s name, position, and organization (as the company calls itself and complete mailing address).

      Special markings:
If a letter is confidential, this is indicated above the inside address, either at the margin or in the center. It may be either in all capitals or with initial capital and underlined.
                                             CONFIDENTIAL or Confidential
Attention line:
Attention line is used only if, from previous communication, you know the name of the person in the organization who is handling the matter on which you are writing. The letter is addressed to the organization, but directed to the attention of the individual, by name, so that the letter is sent to that person immediately. It is not used if the letter is addressed to an individual by name. The attention line is usually appear on the right side of the inside address and before the salutation, either at the margin or in the centre. It does not affect the salutation. Attention line usually reads, “Kind attention of Mr. so and so”. When you cannot address a business letter to a particular person, use an attention line like, 
                                                            Attention: Human Resource Manager
Salutation:
A business letter should always include a salutation. This is to whom the letter is addressed. Salutation adds a personal touch to letter. If the letter is addressed to an organization, the salutation is plural: Gentlemen, Sirs, or Dear Sirs. If the letter is addressed to a particular official mentioned only by designation, e.g., “The sales Manager”, the salutation is singular: Sir or Dear sir. You can also use a colon rather than a comma because a comma is less professional.
            Salutation is necessary for every letter. It relates the letter to the reader. If you do not know the readers gender use full name in salutation, it is also acceptable. For example, you might write Dear Chris Harmon: if you were unsure of Chris’s gender.
Subject line:
After the salutation, the next part of the letter is the subject. The subject of the message is stated clearly and boldly at the center of the letter and placed at the left margin. This helps to draw and focus the attention of the reader on the specific subject, topic, or area, which the letter covers. Often the receiver of the letter looks at the subject and decides as to how important or urgent its contents are for him. Subject line gives a brief indication of the subject of the letter. Is adds to the clarity of the letter, especially if the letter is long. It helps to focus the reader’s attention. It is introduced by the word subject.
Subject: Admission requirement
The reference:
An example of the reference is:
Message 
The message is the body of the letter. The message is organized into appropriate paragraphs in order to convey thoughts. The opening line is like,
With reference to your advertisement in the newspaper (Times)…………………. 
And it usually starts with an acknowledgement or introduction. The opening line or the introductory paragraphs endeavour to put the message in perspective. The length of the message depending on the thoughts and details which the letter writer wishes to convey. The message is the crux or core of the letter and all other features are embellishments or accompaniments. The message of the letter, in other words, is usually the content or subject of the communication. The letter is written because the message has to be conveyed. For block and modified block formats, single space and left justify each paragraph within the body of the letter. Leave a blank line between each paragraph.
In the first paragraph, consider a friendly opening and then a statement of the main point. The next paragraph should begin justifying the importance of the main point. In the next few paragraphs, continue justification with background information and supporting details. Closing paragraph should restate the purpose of the letter and, in some cases, request some type of action.    
Closing:
Capitalize the first word only (for example: Thank you) and leave four lines between the closing and the sender’s name for a signature. If a colon follows the salutation, a comma should follow the closing; otherwise, there is no punctuation after the closing. The closing line paragraph is very important for the letter. It should sum up the message and emphasize the action intended.
Complimentary close:
The complimentary closing line comes after the message and before the signature. When the salutation is Dear sir/madam, the closing line is yours faithfully and when the salutation is Dear Shri, or Dear Mrs., the closing line is Yours Sincerely.
Signature:
The signature is placed just below the complimentary close. Some companies include the name of the company just below the complimentary close or below the name and designation of the person who signs; but most companies do not put the company’s name in the signature as it is already in the heading.
Reference section: 
The reference section include: enclosure, names of parties to receive copies, the type of delivery service to be used, and initials of the persons who dictated and typed the letter.
Enclosure: Enclosure are related documents sent with a letter; bills, cheques, quotation, brochures, price-lists etc. which have been mentioned in the letter and are sent as enclosure. If there are many enclosures, they are numbered and placed behind the letter in the order of their serial number. Enclosure is indicated in the letter by writing Enc(s) or Encls: at the bottom left of the letter, after the signatures. If there is more than one enclosure, the total number is also indicated, e.g. Enc: 2. Sometimes, the enclosure is named, e.g. Encls: proforma invoice. If we have included many documents and need to ensure that the recipient is aware of each document, it may be a good idea to list the names.
Copies: when a matter concern more than two parties, a copy of letters related to the matter is sent for information to the other parties who are concerned. This is indicated by writing copy (or copies) or cc (copy circulated or courtesy copies) followed by the name and designation of person to receive the copy. List the name of the people, to whom you distribute copies. If there is no need to send copy to others than skip it. If we do not want our reader to know about the other copies, we should type bc on the copies only, not the original. The copy line is used to left the reader knows that other people are receiving a copy of the documents. Use the following symbols.
Postscript: postscript or P.S. is an afterthought. It should never be used for adding something, which was forgotten while preparing the letter. It can be used to add a friendly personal note to a formal letter, it may be just a line, but it can successfully established personal contact by referring to some common experience or by making a friendly personal enquiry.      
The postscript can be used effectively in a sales letter to impress an action incentive sentence on the reader’s mind.
PS: There is an early bird prize for the first seven orders.      
                                          
Format of Business Letter

     [Your Name]
     [Address]
     [Address]                                                               Letter head or sender’s address
     [phone]                                                                                
     [Date of writing the letter]


     [Recipient’s Name]
     [Company Name]                                                  Inside address
     [Address]

     Attention [Recipient’s Name]

     Dear Sir/Madam,                                                   Salutation

     Subject:

     The reference
     Message                                                                one or more paragraph (body text)

     Sincerely,                                                              Closing

     [Signature]
      [Your Name, Title]

     Enclosure: [Number]
                                                                                   Reference section
     cc. [Name for Copy]


Appearance of a Business Letter
A letter makes a visual impression before it is read, and the first impression is often decisive. Everyone is attracted by a good, presentable appearance.The appearance of a letter depends on all the things that make up the letter.
Stationery must be good quality. Most companies prefer to use pure white paper, with black print. The envelope must be of the same quality paper with the same type of print as the letterhead.
The printers and typewriters must be maintained well and cleaned regularly; the ribbons need regular attention. Good quality carbon paper must be used for making copies.
Typing must be neat, without cancellations or corrections. There should be equal spacing between words and between lines, and double spacing between paragraphs and different parts of the letter. The letter should be placed carefully in the center of the page, leaving equal margins on the sides and at the bottom. If a continuation sheet is used, it must have the same margins as the first page.
Paragraphing is necessary for breaking up a composition into readable, logical and progressive units. It is also needed for a pleasing appearance. A large block of writing is not pleasant to see; it is restful to the eyes to see a good amount of white space between the reading materials. In a business letter, paragraphing is important for appearance as well as for composition. Usually a letter has three to four paragraphs: a short opening paragraph which may have only one or two sentence; one or two longer middle paragraph which carry the main message of the letter; and a short closing paragraph which may be only one sentence.
Folding of the letter must be neat. It makes a poor impression if it is badly folded. The size of the folded letter must be such as to fit in the envelope leaving enough space for cutting the envelope open.
Address on the envelope is typed halfway down and one-third from the left in order to ensure the post office stamping does not efface it. It is typed in block form. Its appearance is as important as that of the letter as it is seen before the letter. The practice of writing To, before the address is outdated.


Forms of Business letter
Intended Form
This style is now outdated. In this form, the inside address shown earlier,  as well as every paragraph began three to five spaces away from the left margins. The indention caused the letter to look uneven at the left margin. Besides, it took more time to type because of the indenting.
                                                                                                       18 November, 2016
Excello Typing institute,
         14, Green Avenue,
            Mumbai 400053.

Dear sirs,

     This is the intended form which is considered old fashioned now. The inside address is intended, I.e., each subsequent line is intended 2 spaces from the previous line; each line is followed by a comma, and the last line by a full stop. Each paragraph begins five spaces away from the margin.

     This form was used in the days before the typewriter when all letters were hand-written. Today even hand-written letters are not written in this style.

     The appearance of this style is not very neat; besides, it wastes typing time because of the indentions.

                                                                                                      Yours faithfully,
                                                                                                  ( space for signature)
                                                                                                 Office Superintendent


1    Full-Block Form
This is the most modern style. There is no intention at the left margin at all, everything starts with left margins including date and complimentary close. The address has no punctuation at the end of the line. The salutation and the complimentary close do not have a comma at the end. There is double line space between the parts and between paragraphs. These forms take less time to type because it requires no indention and has no punctuation in the layout parts. Some companies do not like this because it looks heavy on the left, and rather blank on the right.


May 2, 2016
Windsor Stationery Mart
86, Main Avenue, Santa Cruz
Mumbai 400054

Gentleman

This letter is in Full-Block form. Every part of the letter, including the date and complimentary close, begins at the left hand margin.

The inside address is in block form is in block form with no end-of-line punctuation. There is no punctuation mark after the salutation or after the complimentary close.

As there is absolutely no indention, this form takes the shortest time to type, and is very useful in a firm which sends out a large number of letters. It is the largest in styles of layout, but it has already become quite popular and is used in a number of firms.

The drawback of this form is that it looks rather blank on the right side and heavy on the left. Besides, when the letter is field, it is difficult to refer to the date and the signature without taking out the file and opening it fully.

         Yours faithfully

  Correspondence Supervisor                                                                                                          
  
Modified Block Form 
In this style, the date and the complimentary close are on the right in their usual position. The inside address is in block form. The salutation and complimentary close are followed by a comma. All paragraphs begins at the left margins and double space between the paragraph. This is the most popular form as it has most of the advantages of the full block form without its disadvantages. It appearance is balanced and neat.

                                                                                                         10 September 2016
Pinto Commercial Institute
23, Rampart Row
Mumbai 400001

Dear Sirs,

This is the modified Block Form, and is in most common use today. Most companies adopt this form as the most convenient and also the most attractive.

The date and the complimentary close are at the right. The address is in block form, that is, all lines begin at the margin and there are no punctuation marks at the end of any line. The paragraphs begin at the left margin and are separated only by double spacing. As most of the lines begin at left margin, this form saves the time typist.

This for is neat and balanced in appearance. It is modification of the ultra modern full-block form.

                                                                                                            Yours truly,

                                                                                           Supervisor


Semi-Intended Form Intended Form 
This form also called semi-block form. Inside address in block form but the beginning of every paragraph is intended. The date and the complimentary close are on the right side. The salutation and the complimentary close are followed by comma as in the traditional style.


Modern Typists
29, Mount Road
Mumbai 400002

Sirs,

      The semi-block form combines the intended and block forms. Some of its features are taken from the old style and some from the new style.

      The date and the complimentary close are one the right. The address is in block form and the paragraphs are intended five spaces away from the margin. Many firms use this form although it does not look so streamlined as the modified block form.

This form will probably fall out us for typewritten letters and will be used only for had written letters.

                                                                                                            Yours faithfully,

                                                                                                             Sales Manager


Hanging Indention Form
In this type of form inside address is in block form. The date and complimentary close are on the right. The beginning of every paragraph is at the left margin, but the subsequent lines of every paragraph intended to three to five spaces. This is adopted for sales letter, broachers and other documents in which striking appearance is useful. The opening line of every paragraph “hangs out”, and can be used for highlighting important points.

                                                                                                                 20 August 2016

Expert Advisory Service
Beach View
Warden Road
Mumbai 400026

Gentleman:

This is the hanging indention form. It has the address in block form, every paragraph      
      starting at the margin, and subsequent lines of every paragraph intended a few     
      spaces from the margin.

As the first line of every paragraph ‘hangs’ out, it attracts attention. Sales and stunt  
     collection letters are written in this style in order to catch the eye. The opening  
     words of every paragraph must be striking and the drafting must be done clearly.

Typing time is wasted in this form because of the large number of indentions. It is not  
     used for routine letters.

                                                                                                           Yours faithfully,

                                                                                                            Sales Manager


NOMA Form
This is most recent experiment in layout style. It is recommended by National Office Management Association of America. It has most of features of full block form: all lines begin at the left margins, and the inside address is in block form. The special feature of this form is it has no salutation and no complimentary close, the subject line is in capital letters but three line below the inside address. The writers name and title are typed in capital letter one line below the space for signature.


11 May 2016

Expert Advisory Services
Beach View
Mumbai  400 026

NOMA LETTER LAYOUT STYLE

The name NOMA is an acronym of National Office Management Association. This American organization has recommended this style. It has been accepted in Britain with some modifications.

Most of its features are same as those of the full block style. The address is in block form with no punctuation at the end of the line. All lines begin at the left margin.

This style has the following special features:

        a.      Salutation and complimentary close are omitted

        b.      Subject is in capitals three lines below the inside address

        c.       Enumerated items lists, like this one, begin at the left margin. Lists of items without number/letter are intended five spaces

       d.      There is no full stop at the end of the items in the list

       e.      The writer’s name and title are typed in capital letter in one line at the left margin at the end of the letter, leaving space for the signature

       f.        The typist’s initials are at the bottom left corner

Some people like this form as it eliminates the needless salutation and complimentary close, but it is impersonal, distant and too far removed from the familiar conventional styles.

KAMAL BHUTA  - REGISTRAR


Drafting of Enquiry Letter
There are several categories of Business letter like, Letters of enquiry,,  letters of quotation, letters of order, letters of acceptance, letters of cancellation, trade reference letter, adjustment letter, collection letter, letters regarding complain-claims and their adjustment.
The letters written for the purpose of knowing about the quality, quantity and price of goods and the condition of the business are known as enquiry letters. The enquiry letter is the foundation of business relation. There should be three paragraphs in these letters. In the first paragraph the circumstances should be mentioned which have made it necessary to make the enquiry. Along with that the request should be made for sending the sample of the goods, the price list and the conditions of the business. The second paragraph should include an assurance like “if the condition and terms are favorable and the goods are in accordance with the market demands the order will be placed in a short time.” The third paragraph should extend thanks for the cooperation. In this case, following the below mentioned four guidelines will be helpful:
a)     State your purpose 
b)      List your questions or requested action 
c)      Offer something in return to encourage action 
d)      Follow up with a thank you note, e-mail or phone call to the person who helped you with your request
 
Sub: Enquiry
M/S Ramesh Book Depot,
150 Purana Bazar,
Agra(UP)

Sirs,
We shall be really pleased to establish business contacts with you for the purchase of some publications of Uttar Pradesh. Kindly send the price list available with you and the terms and conditions of the business at the earliest, so what we can immediately place the order.

                                                                                                                    Yours faithfully,
                                                                                                           For Videshi Pustak Mandir

                                                                                                              (Rajesh kumar Verma)
                                                                                                                          Manager

Solicited  Enquiry Letter
It is in response to advertisements/sales letter of a seller. Here already the buyer has some information on the product or service, but he requires further details. Here questioning or message (which given by writer) particularly relate to the areas of a sale/service. A solicited enquiry may ask for a brochures/catalogue or for a clarification of the items mentioned in them.
Unsolicited Enquiry Letter
It is written by a potential buyer interested in the best bargain. He (writer) does it at his own initiatives and convenience. He mentioned that, he requires such a kind of products or service than asked about the price coasts, quality, availability and other terms of sale.


Letters of Quotation 
After receiving the letter from a willing party, the seller writes a letter to the possible purchaser replying to his query. This letter is called the reply to enquiry or the quotation letter. The subject matter can be changed in the quotation letter according to the enquiry. The reply should be prompt and the information sent should be true. In business, ambiguous, untruthful and indefinite statements are not proper. The quotation letter includes the price list, availability of goods, and the terms and conditions of business. If possible, samples should also be dispatched.

Sub: Quotation
Sir,
        We are grateful to you for your letter No.53 dated August 31, 2016 and thank you for the interest shown in our commercial concern. We feel ourselves very fortunate for having attracted your keen interest.
       The samples and the price list of the goods under your enquiry are being dispatched separately by a registered parcel. Kindly acknowledge its receipt.
      We are sure goods will be according to your market requirement and the terms of business will prove favorable, in you will give us an opportunity to serve you by placing the order for goods.
      It will not be out of place to mention here that it is our policy to sell on cash on delivery, but we assure you that our prices are far less and more appropriate than those of other suppliers of this city.
     We are waiting for your order.
                                                                                                                          Yours faithfully,
                                                                                                                     For Shital Brothers

                                                                                                                     (Ajay Kumar Mittal)

Letters of Order and their execution
The purchaser should send the order describing the quality of goods, quantity and other details should be mentioned clearly in the order. It includes all the information that reader will need to identify the merchandise such as quantity, model number, dimension, material and price. There are some points must be kept in mind while writing letters of order:
  •  Detailed description of goods: size, color, number of product
  • Also mentioned whether goods will be purchased against cash or credit
  • The place and time of delivery should also be stated in the letter
  • The means of transport to be used also clearly indicated. It should be clearly stated whether the goods are to be transported through train, goods train, and truck or by post. It should also be clarified as to who will be bear the cartage.
Sub: Order for Goods
Sir,
       Kindly accept thanks for your letter no.31-D/301 dated July 25, 2007. Sending the price list, sample of the goods and the terms of business on our request so promptly is really commendable and is a clear indication of the fact that you are keen to increase business relations with new enterprises.
       Since your goods are according to our demand and the terms and conditions of business are favorable to us, we are pleased to order the following goods with a request for early supply:
           1.       Polplin No. 37.3 Blue                                                                               4 bales
           2.       Latha Kohinoor                                                                                         5 bales
           3.       Sarees No. 328 (six yards size) in different colors                                   1 bale
           4.       Assamees silk No. 11 (different colors)                                                   10 rolls
           5.       Kashmiri silk No. 7 (different colors)                                                      10 rolls
       
       Kindly send the above consignment by passenger train and the related railway receipt through the state bank of India (city branch). Kindly pay special attention to the packing of goods.

     Yours faithfully,
For Lovely Cloth Store,

(Ram Dayal Aggarwal)
           Proprietor


Letter Acceptance (Execution letter)
As soon as the reader letter is received, the seller acknowledges the receipt of the letter, thanking the purchaser and assures prompt supply of the goods. The order for the purchase of goods in just a proposal and it has no meaning until and unless it gets a standing shape. Commercial customs demands that as soon as the order is received, a letter should be written acknowledging its receipt; because morality demands that it must be done, by this you provide an opportunity to your purchaser to express his gratitude.

Sub: Receipt of Order Letter
Sir,

      We are grateful to you for your order letter No. 360/July 15, 2016. All the goods ordered shall be dispatched to you within a week.
Your instructions regarding packing, etc., shall be fully followed.
                                                                                                                               Yours
                                                                                                                    For Sachin Cloth house

                                                                                                                     (Kamla Prasad Tiwari)
                                                                                                                                 partner

                                                                                                                                                                                                                                                                                                                                                                                                         
The 7cs of Letter Writing
Letters are written for business convenience, for that they should be impressive and purposeful. The qualities, which are essential for a good letter, are collectively called CS and in English Language, there are seven essential characteristic for commercial correspondence.
Correctness and neatness: 
correctness is the first quality of a letter. There should not be an ugly and dirty manner in writing. Whatever details and statements are written in our letter must be correct and true. Honesty is the first essential requirement of any business. By a false statement, we may succeed in trapping a customer, but dishonesty never plays twice. Letter must be correct in spelling, grammar and use of language, because incorrect language spoil message and created poor impression of the sender.
Clarity, comprehensive & simple:
It is necessary that the writer himself should have a clear thinking and should represent his thoughts in well-known manner. The letter should be written in a simple language. So, that the receiver can understand its meaning. The letter should not be made complicated by using unnecessarily difficult words. Instead of ambiguous words, use everyday words. Like instead of optimum-best, utilize-use, and terminate-end, substantiate-prove.
Conciseness: 
It means expressing a much in few words. In business writing, it means keeping to the point, using few words as possible without sacrificing clarity or courtesy. Reducing less important ideas or avoid phrases like, in many cases-often, on the vent of-if, at the present time-now, have no alternative but-must. No unnecessary fact should be mentioned in a letter.
Courtesy:
In a letter the choice of words, reflect courtesy of writer. Express appropriate feelings according to the situation like, sympathy when someone suffers, good wishes when someone begins something new, and congratulation when someone achieves something. Make the other person feel comfortable. This is an important factor of courtesy. Care and consideration for the reader is reflected in the letter. Use sentences like,
“Thank you for sending your quotation so promptly.”
“Will you please look into the matter at once?”
“We are sorry to learn that you were inconvenienced.”
Concreteness:   
A letter should have the reflection of an impressive and strong detail (message), which is actually concrete. The latter must have the capacity to impress the receiver directly. Avoid general words, use specific words like, high performance-95% efficiency, unfavorable weather condition-rain. So, the letter should be solid and concrete in itself. 
Completeness: 
while writing a letter make sure that necessary or relevant details are included or not, because incomplete letters create the problems of unnecessary correspondence in the future. Incomplete information is the most harmful thing in a letter; it leads to waste of time in making corrections. A letter is complete only when it presents all the ideas and information required for the particular situation.
Consideration: 
      The purpose of the letter should provide the profit and satisfaction to the reader. Consideration of person (to whom we want to pass message) and message is necessary like, we will always earn profit (means interested in profit) but when we get profit we are not habituated to consider whatever will be the person behind that. Therefore, consideration is important in writing.

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