Quality and Parts of Good Correspondence

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Quality and Parts of Good Correspondence

Published by: BhumiRaj Timalsina

Published date: 18 Jan 2022

Quality and Parts of Good Correspondence in Accountancy of Grade-9, Reference Notes

 

A letter is written with a definite objective. The achievement of such objectives depends upon the effectiveness of the letter. An effective letter gives a positive impression and impels the receiver to do the job as the writer wants. The effective letter is one which possesses following qualities:

  1. Clearness
    The effort of letter writing is meaningless if the matter of the letter is not clear to the reader. In order to make clear to the reader, it should be drafted by using simple, short, sweet words and sentences. The intention of the writer can be understood by the reader only when the letter is written clearly.
     
  2. Correctness
    The clearness of the letter depends on its correctness. The letter should be correct in terms of language and information. The writer should draft the letter by using correct spellings, words, grammatical structure, sentences and giving the correct information, data, and figures.
     
  3. Completeness
    A letter, on one hand, should be concise and, on the other hand, it should be complete. The letter should include all the information that the reader wants. An incomplete letter adds confusion, wastes time money and efforts.
     
  4. Conciseness
    A letter should be as short as possible. The writer should never write more than what makes the meaning of the letter clear to the reader. An unnecessary discussion should be avoided and economy of words should be enforced.
     
  5. Attractiveness
    The letter should be attractive in its appearance. The proper document design plays a prominent role to make the letter attractive. It should be folded properly and should be put in a right-sized envelope.
     
  6. Coherence
    Effectiveness of a letter depends to a great extent on its coherence or unity. Coherence means writing the matters of the letter in a sequential manner. One information should be followed by other information in a sequence and one paragraph should be supported by another paragraph.
     
  7. Courtesy
    A letter should be written by giving due respect to the feeling of the reader. Courtesy or politeness is achieved by showing attitude and friendly behavior towards the reader. A courtesy letter always helps in increasing goodwill and maintaining warm relations. It costs nothing but pays many things.
     
  8. Creativeness
    Effectiveness of a letter depends to a great extent on its coherence or writer should not try to copy the phrases, sentences, and style from others. Only creative and original writing helps in impressing and convincing the receiver.
     
  9. Effectiveness
    An effective letter is one which achieves its objectives. It impels receiver to do just what the writer wants. If the letter possesses all the qualities discussed above, it is regarded as an effective letter which fulfills the purpose of it writing.

 

 

Parts or Structure of a letter

A letter is made up of its different parts. These parts should be arranged properly and orderly to make the attractive, meaningful and effective. An effective letter generally contains the following parts in a sequential order:

1. Heading

Heading is the first part of the letter. It consists of name, address, e- mail address, website address, telephone number, fax, number and post box number of the organization, which writes the letter. It also includes the date and reference number of the letter. The heading is found in printed from on top of the letter which is also known as letterhead. This is the example of heading:

2. Inside address

Inside address is the second part of the letter. It consists of name and address of the receiver to whom the letter is written. The inside address should be exactly the same as the address of the receiver written envelope. It is written in three lines. The first line consists the name of the firm or person, the second line contains the name of the street and the third line contains the name of the city. The name of the firm and person used in the inside address must have proper courtesy titles like Mr., Mrs, Dr., prof. , etc.For Example:

The Coordinator

Sagarmatha Company Ltd.

101/321, Kupendol

Kathmandu

The following is an example of inside address of a person:

Mr. Shyam Amdhi Jha

13/ 30, Chabehil

Kathmandu

3. Salutation

Salutation is the third part of the letter. It is the greeting or honor given to the receiver by the writer. The words of salutation tone used in the letter depend upon the receiver by the writer. The words of salutation like Respected Sir, Dear Sir etc. are used for honoring the receiver.

4. Subject heading

Subject heading is the fourth part of the letter. It is written for informing the receiver about the subject or theme of the letter at a glance. It helps the reader to know exactly at very first sight, what the letter is about. The following is the example of subject heading of a government letter:

Subject: About the Board Meeting

The following is an example of the subject heading of a business letter:

5. Body

Body is the fifth part of the letter. It is the most important part of the letter from the viewpoint of the writer and reader. It relays the whole message to the receiver clearly, concisely, completely, correctly and courteously. It is divided into three paragraphs. The first is inducted or paragraph which begins with friendly expressions like "We are happy to....." We are pleased to...", etc. The second is the main body which deals with the main subject matter of the letter. The third is concluding paragraph which concludes the message of the writer. The letter is concluded with the words like " We look forward to....", "We are always pleased to..." etc.

6. Complimentary closing

Complimentary closing is the sixth part of the letter. The act of concluding the letter by giving due respect to the receiver is called complementary closing. It must agree with the salutation. When the salutation is"sir", "Dear Mr. Pandey", 'Your Sincerely' should be the complementary closing.

7. Signature

A signature is the last part of the letter. It contains a signature, name, and position of the writer. The writer must sign the letter for its validity and must write his name and position for his identification.