Types of Letter

Filter Course


Types of Letter

Published by: BhumiRaj Timalsina

Published date: 18 Jan 2022

Types of Letter in Accountancy of Grade-9, Reference Note

 

A letter is written by different organizations for various purposes. Letters are different from one another on the basis of objective and importance or priority. Hence, the letters can be classified as follows:

On the basis of objectives

The letters are written with different objectives. Some of the letters are written with the objective of carrying out government activities, some of the letters are written with the objective of carrying out business activities, etc. The following are the types of letter classified on the basis of objectives:

Government letter

The letter which is drafted by a government office is called government letter. It is exchanged between central level office and operating level office of the government. It is written by a central level office to the operating level office for giving notices, information, decisions, instructions, and orders. It is written by the operating level office to the central level offices for reporting budget expenses, performance, progress, achievements, and problems. According to Administrative Job Clearance Act, 2026, the government letters are classified into urgent, most urgent, ordinary, most confidential and non-confidential letter on the basis of their priority.

Business letter

The letter which is drafted by a business organization is called business letter. It is written by the business letter to its branches, present and potential customers and the suppliers of the goods. It is written with the purpose of buying and selling goods and carrying out the other activities of the business. It is written for making the inquiry, giving replay, placing the order, confirming the order, making compliant and collecting dues.The following are the types of business written for achieving different objectives:

  1. Inquiry letter
    The letter which is written by a buyer to a seller asking for the information about the goods to be purchased is called inquiry letter. It is written for making the inquiry about the goods, discount offered, terms of payment, means of payment and transportation, delivery date, etc. It helps the buyer to find out the best supplier from whom goods can be purchased at the lowest cost and in the most favorable terms and conditions.
     
  2. Reply letter
    The letter which is written by the seller to the buyer by giving the information about the goods to be sold is called reply letter. It is written in response to the inquiry letter stating quality, price, discount offered, terms of payment, place of delivery, means of transportation. Since the seller quotes the price of goods at which he sells them, it is also known as quotation letter. While giving a reply to the inquiry, the seller should give information correctly and completely. The quality of the reply letter helps to be the best supplier.
     
  3. Order letter
    The letter which is written by the buyer to the seller to place the order for goods is called order letter. It is written in response to the reply of quotation letter giving details about the goods to be purchased. It is a contract between the buyer and seller of the goods to be bought and sold understated price and terms and conditions. While placing the order for goods, the buyer should give clear information to the seller stating type and price of goods, quantity, discount, terms of payment and place and date of delivery for the effective execution of the order.
     
  4. Confirmation letter
    The letter which is written by the seller to the buyer confirming or acknowledging the order received is called confirmation letter. It is written in response to the order which knowledge the order placed by the buyer. While trying the confirmation letter, the seller should state that the order letter has been received and the goods as per the order will be delivered as early as possible.
     
  5. Complaint letter
    The letter which is written by the buyer to the seller making complaint against the goods delivered is called complaint letter. If the buyer does not receive the delivery of goods as per the order placed, he writes the complaint letter to the seller. The letter is written if goods are of inferior quality, high price, excess quantity and late delivery. The complaint should not be made unnecessarily without making sure the facts found are right. The buyer should be polite and positive while making the complaint to the seller.
     
  6. Adjustment letter
    The letter which is written by the seller adjusting the complaint made by the buyer is called adjustment letter. It is written in response to the complaint letter. If the seller finds that the complaint made by the buyer is reasonable, he should adjust either by accepting the goods returned or adjusting the amount in the account of the customer.
     
  7. Dunning letter
    The letter which is written by the seller to the buyer for collection outstanding amount is called dunning letter. It is written by the seller for collecting the due amount of goods sold. It is reminder letter sent to the debtor requesting to settle his account. It should be written politely just to remind the customer and break the trade relation.

 

Employment letter

The letter which is written by a candidate for getting employment in an organization for a given post is called employment letter. It is also known as the letter of application for a post. It is generally written in response to an advertisement. The effectiveness of the employment letter determines whether in response to an applicant is selected for the interview or not. The applicant should write the employment letter by giving his details honestly using effective language. While writing the letter, the applicant should state his academic qualification, experience, training, age, health, hobby, reasons for applying the post and leaving the post occupied in a sequential order.

Personal letter

A letter which is written by an individual for the family members, friends, relatives describing personal matters and relevant events is called personal letter. This type of letter is written to give information about the health, economic condition, family situation and problems, progress etc. It is written for love and affection and for maintaining personal and family relation. It can be written on any matter and has no any fixed form or structure.

On the basis of Priority

All the letters are not equally important. These are different from one another on the basis of their importance and priority. The office should process and clear the letters in order of priority. Priority should be fixed on the basis of the nature of work and degree of importance. According to the Administrative Job Clearance Act, 2026 of government letters are classified in the following groups as per their importance:

  1. Immediate letter
    The letter marked with the word Immediate on the envelope is called immediate letter. These letters must be processed and cleared immediately. If the letter submitted to the higher level, the concerned authority must submit it on the same day. In case the office hour is over, the letter has to be submitted the next day at the earliest hours.
     
  2. Most urgent letter
    The letter marked with the words Most Urgent on the envelope is called most urgent letter. Such letter should be cleared by the concerned authority within 3 days. If the letter is to be submitted to the higher level, the concerned authority must it on the same day.
     
  3. Urgent letter
    The letter marked with the word Urgent on the envelope is called urgent letter. Such letter should be cleared by the concerned authority within 5 days. If the letter is to be submitted to the higher level, the concerned authority must submit to the higher level within 2 days.
     
  4. Ordinary letter
    The letter without any mark on the envelope is called ordinary letter. Such letter does not contain any word of priority. It has to be cleared by the concerned authority within 7 days. If the letter is to be submitted to the higher level the concerned authority has to submit it within 3 days.