aakar account 9 final

51 Office Resources gmail.com is e-mail address of Chetan Sednai. It is faster than ordinary mail and not so costlier and thus has brought a revolution in the field of communication. In Nepal, World Link Pvt. Ltd., Mercantile Pvt. Ltd., Global Net P. Ltd, Broadlink, Ncell, Nepal Telecom, United Telecom, etc. are the e-mail service providers. www.hotmail.com, gmail.com, yahoo.com, etc. provide free mail sites to its clients. v. Internet (website/ facebook/social media) Internet is a network of computer which is linked with one another through a kind of electronic transmission medium such as telephone lines or satellite system. It consists of information centres called websites through which information and notices are collected and used by the people all over the world. It is the most advanced technique of communication in the present day. Most of the business transactions are done through the internet means. One can order the articles from any corner of the world by using credit cards with the use of internet facility. The difference between the e-mail and internet is that e-mail is a means of transmitting message to a certain person or organization but internet is a huge storage of information and can be used by any person with the help of websites i.e. the code address of an organization like website: www.moes.gov.np. The full form of www is World Wide Web. We can get information on sports, movies, music, literature, history, science and technology, etc. through internet. The basic requirements for internet facility are a computer, a modem and a telephone line, etc. c. Symbolic Communication The act of exchanging massages by using different symbols like red, yellow and green traffic light of cross-roads, period bell used by educational institutions, call bell in office, zebra crossing, etc. is called symbolic mode of communication. Every symbol carries a definite meaning. Glossary Budget : estimated income and expenditure for one year Subscription : membership fees Recruitment : giving up work/leaving Appraisal : evaluation, judgement Morale : self-confidence, spirits Adequate : sufficient E-mail Internet No Parking Symbol

52 Aakar’s Office Practice and Accountancy - 9 Exercise A. Answer the following questions in one sentence. 1. Define office resources. 2. What is technical manpower? 3. What is meant by human resource development? 4. What is meant by office materials? 5. What are the types of office materials? 6. What is meant by finance? 7. What is communication? 8. Define e-mail. 9. List out the types of communication. 10. What is meant by symbolic communication? B. Give short answers to the following questions. 11. What do office resources mean? Describe their importance. 12. What is the important of office resources for a modern office? Describe. 13. ‘Human resource is the basic resource for an office.’ Clarify this statement. 14. What are the types of manpower? Discuss in brief. 15. What are the types of materials? Discuss in brief. 16. If finance is supposed to be the blood for an organization, communication is the breathing.’ Comment. 17. What are the different means and modes of transportation? Explain. 18. Discuss the importance of communication. C. Give long answers to the following questions. 19. What is communication? What are its types? Discuss. 20. What are the means of communication? Discuss. 21. Explain the types of an office resources. Project Work a. Make a list of means of communication used in your school. b. Make a list of materials and supplies used in your school and classify as durable materials and nondurable materials.

53 Correspondence Office Resources Unit 3 Correspondence CDC Syllabus 3.1 Introduction 3.2 Objectives 3.3 Qualities of a Good Letter 3.4 Structure of a Letter 3.5 Types of Letters (On the basis of use and priority) 3.6 Specimen of Different Letters 3.7 Registration and Dispatch of Mails 3.8 Notice, Circular (Official communication and Memo (Tok Adesh) 13 Periods After studying this unit, students will be able to : understand the concept, importance and objectives of correspondence, know the essential qualities of a letters, describe the structure/parts of a letter, write about the types of letters, explain the procedures of handling mails, explain office information: understand notice and its types, circular and its types and mandatory order. Learning Objectives Government of Nepal Ministry of Home Affairs District Administration Office, Chitwan, Nepal Ref. No: 1114/075/76 Date: 2075/12/14 To, The Mayor, Bharatpur Metropolitan City, Chitwan Sub: Regarding the name list of permanent staff. Dear sir, As instructed by the State Government, Province No. 3, Hetauda, you are requested to send the list of the permanent staff of this metropolitan city, regarding their name, post, service period and address along with PP size photographs by 20th Chaitra, 2075 to this office. Yours sincerely, ......................................... (Ramakanta Poudel) District Administration Officer Encl: Letter copy of State Government, Province No. 3 CC to 1. State Government, Province No. 3, Hetauda 2. Ministry of Home Affairs, Govt. of Nepal, Kathmandu P.S. Post this information through authorized internet, email and website of Nepal Govt. Heading Inside Name & Address Subject heading Salutation Body of the letter Complementary Closing Signature, Name & Position Enclosure Carbon copy Postscript

54 Aakar’s Office Practice and Accountancy - 9 Correspondence 1. Introduction Every organization should establish and develop its relation with the customers, suppliers, business associations and the government. A formal procedure like inquiries, quotation, orders, complaints, adjustments, applications, notices, circulars, etc. are frequently used by the offices in course of such dealings. These all procedures fall under the scope of correspondence. As such correspondence is a formal and authentic means of written communication, it refers to the different types of letters for the transmission of information between persons and places. In fact, correspondence refers written communication system which can be transferred as: (a) person to person, (b) person to office and (c) office to another office. When information is lengthy and of future importance, that should be communicated in the form of letter. It is because lengthy information can be mentioned in a letter in simple, clear and systematic way. On the other hand, it can be preserved easily for future reference. It is the cheapest and the most common means of written communication. Thus, every person and organization can use it in general course of dealing. According to S.P. Arora, “Correspondence can be defined as communicating in writing on subjects of mutual interest either within the organization or with an outsider.” Likewise, Jems Stephenson, “Office correspondence is the process of exchanging information through letters or other written ways between the individual and organization of different places for achieving the definite objectives.” In conclusion, it is a simple, easy and popular written means of communication which is used to exchange news, views, messages, ideas, etc. to the individual or firm in subject of mutual interest. Letter, application, circulars, memorandums, notices, quotations, etc. are some means of correspondence. Key Point Correspondence is a formal and authentic means of written communication between the individuals and organizations. 2. Importance / Need of Correspondence Correspondence is important in all types of organization, i.e. political, cultural, social, government, business as well as in our private life. Its importance can be described as follows:

55 Correspondence i. Cheap and Convenient Means Correspondence is a cheap and convenient means of communication which minimizes the official cost. It can be sent using normal cost of envelope, stamp and registry change through the post office or messenger at very low price. Correspondence can be performed through the post service which is available all over the world and all parts of Nepal. ii. Provide Evidence It is the written means of communication which can be preserved for future. So, it can be used as evidential proof in the court of law or to settle disputes between people and parties if they need. iii. Increase Public Relation Correspondence helps in increase relations with the people. Without good public relations, business cannot be run smoothly in the modern age. Correspondence helps to maintain relations with suppliers, government service agencies, customers, shareholders and other stakeholders. iv. Creates Positive Image It provides reliable information to the parties, customers, suppliers, employees, etc. which create positive impression up on them which enhances the goodwill or image of the organization. v. Provides Valuable Information It is the main and important source of various types of information. So, it provides valuable information regarding altitude of customers and their financial position. It also provides the information regarding part activities, decisions and contracts which helps to make new plans and policies. vi. Getting Suggestions and Options Correspondence is also helpful to get valuable suggestions from customers, suppliers, government agencies and financial suggestions. We can get the information about attitude of customers, demand and interest of customers, etc. vii. Maintains Diplomatic Relations It plays an important role to establish relationship between countries. Relations increase the goodwill and faith between them. Finally it increases the volume of business. Points to Remember i. Cheap and Convenient Means ii. Provide Evidence iii. Increase Public Relation iv. Creates Positive Image v. Provides Valuable Information vi. Getting Suggestions and Options vii. Maintains Diplomatic Relations

56 Aakar’s Office Practice and Accountancy - 9 3. Objectives of Correspondence There are certain objectives of correspondence. The important objectives are mentioned below. i. To make a formal and authentic communication. ii. To facilitate record keeping and filing. iii. To use as evidential proof. iv. To use as reference and evidences for future activities when required. v. To establish and develop business relations with other business associates. vi. To establish diplomatic relations and formal agreement, treaties etc. between the countries. 4. Traits/Qualities of a Good Letter A letter should be able to draw the favourable attention of the reader. For this, it should possess some essential traits and qualities, which make a letter duly effective. The essential traits or qualities of a good letter are briefly discussed below: i. Simplicity A letter should be simple and easily readable by an average person. It should be written by using simple words and language. The use of ambiguous, poetic and literary words should be completely avoided. ii. Clarity It refers to the intention of the writer on one hand and neat and clean writing on the other. A letter should be able to reflect the intention of the writer and the purpose of the letter. Besides, a letter should be neat and clean. Double writing, crossing, etc. should be avoided. Nowadays, letters are prepared in printed form to save them from crossing and dirty writing. iii. Completeness and Correctness A letter should be complete to reflect the intention of the writer and the purpose of the letter. For this, all the necessary facts and points should be mentioned. The facts and points mentioned in the letter must be properly arranged, grammatically accurate and thus it should be correct and meaningful in every way. iv. Originality Originality is the essence of a letter. It refers to the writer’s own style and expression. Originally expressed matters can reflect the intention and purpose

57 Correspondence of the letter naturally and can create positive attitude in the reader’s mind. Thus, unnecessary duplication and imitation should be avoided. v. Conciseness Conciseness refers to the brief writing with complete meaning. At present, the executives seem to be very busy in their regular activities and thus cannot go through a long letter. So, a letter must be brief, complete and unnecessary examples and stories and explanations must be avoided as far as possible. vi. Politeness and Courtesy A letter should be written in a polite and courteous way by using the expressions like ‘will you please ............ , ‘thank you very much for ............’, ‘I would be so much obliged if you kindly ............’, ‘it would be better if you ............’, etc. according to the reference and situation. These words express an attitude of friendliness and goodwill and always create personal touch and closeness with the reader. vii. Attractiveness It is a general outlook of a letter along with the other qualities. A letter should look nice and impressive. It should contain the necessary parts as its suitability and put into a right sized envelope so that the reader will pay due attention to it. To make a letter attractive, it should be clean, neat and well structured. viii. Relevancy A letter should be relevant as the time, situation and reference demand. Otherwise, it irritates the reader and brings about a negative effect to all the communication process. Irrelevant information cannot reflect the intention and purpose of letter. ix. Uniformity and Style A letter should be written in a standard format and style, which shows the permanency of style. Nowadays, most of the organizations make their correspondence performance in a certain format with the printed name and address to give the outlook impression to the reader. Points to Remember i. Simplicity ii. Clarity iii. Completeness and correctness iv. Originality v. Conciseness vi. Politeness and courteousness vii. Attractiveness viii. Relevancy ix. Uniformity and style

58 Aakar’s Office Practice and Accountancy - 9 5. Parts/Structures of Letter The effectiveness of a letter depends upon its structure. A mere possession of qualities does not make a letter effective and attractive if it is not well structured. Some letters may avoid some of the parts and the others may avoid other parts but many of the parts are, basically, the common. The style and layout of letters may differ each other. The main common parts of a letter are discussed below: i. Heading Heading is the first part of a letter. It is the composition of name, address and reference number of the letter so dispatched. At present most of the organizations use different letter pads with the preprinted heading. The name of the organization is written or printed on the top middle of the page along with the establishment date. The heading includes address i.e. post box no., phone no., reference no., etc. and the reference number on the top left side and location and date on the top right side just below the name. But address, date and reference number may be written from left to right as the style and tradition of the office. The common style of the heading is as follows: Aakar Publisher & Distributor Pvt. Ltd. Kathmandu, Nepal, Tel: 01-4278629 Ref No.: Date: ii. Inside Name and Address It is the name and address of the receiver. It is written on the left hand side just below the reference number. Cares should be taken while writing the name and address of the addressee or reader. Incorrect writing and misspelling the name and address may give him a bad impression of feeling or dishonour to him. The title or position name should also be written, if any, to give due honour to him, for example, Prof. Prem Prasad Neupane, Cap. Subash Thapa, Dr. Barun Shrestha, etc. Examples of the inside name and address are given below. To, The Managing Director Aakar Publication Pvt. Ltd. Kathmandu iii. Subject Subject is the next part of a good letter. It lets the reader know immediately what the correspondence is about. Subject is one phrase/sentence summary of the

59 Correspondence message of the letter. For a quick identification, the subject is underlined or written in block letters. It is written just below the salutation. The following are the examples of a subject: Sub: Invitation of quotation Sub: Application for the post of P.A. Sub: Regarding the payment of advance. iv. Salutation It is a kind of greeting to a person or official to address through a letter. It is used in different ways depending upon the title or position of the addressee and/or as the relationship of the writer. The words like Sir, Dear Sir, Madam, Dear Madam, Respected Sir, etc. are used to extend salutation. Nowadays, the words Dear Mr. Suman, Dear Mr. Neupane, etc. are commonly used in the official letters. v. Body of the Letter It is the fifth and the most important part of a letter. It contains the entire information of the letter. In other words, it is the description of the subject. The essential qualities are to be considered mainly in the writing of the body. As the nature of information and references of the message, it is written in different paragraphs. Generally, the first paragraph is constructed for introduction and thus the references about past communication and the entry to the present information are mentioned. It should be started with the expressions like ‘we are pleased to receive your letter dated ...........’, ‘we are sorry for getting delay ...........’. ‘I am / we are pleased to inform you ...........’, etc. The second or something the middle paragraph contains the main text of the message or information. It should be well organized and arranged. Sometimes if the subject matters of the information are different, separate paragraphs may also be made/constructed for the different subject matters/ references. The last paragraph is the concluding part, which contains the forceful request and offering indebtedness to the reader. The expressions like ‘We are thankful to you for your kind consideration ...........’, ‘We shall be pleased if you ...........’ , ‘We are looking forward to hearing a kind response from you ...........’, etc. is used to conclude the body of the letter. Such expressions may create positive attitudes in the reader’s mind. vi. Complimentary Closing or Subscription After the completion of the body of a letter, it should be closed in a polite way by giving due honour to the receiver once again. It should match to the salutation of the letter. It is also termed as subscription. The common salutations and their complimentary closing are given in the following table.

60 Aakar’s Office Practice and Accountancy - 9 The Salutations The Complimentary Closing Sir, Madam, Gentleman, Yours faithfully, Yours obediently, Yours respectfully, Dear Sir, Dear Madam, Dear Miss, Dear Mr./Miss. Your truly Your faithfully Yours sincerely, Dear Member, Dear Clients, Dear Mr. Sharma My Dear XYZ Cordially yours Yours sincerely vii. Signature, Name and Position It is a next important part of a letter. It contains the name and signature of the writer/sender. It is mentioned for the proof that the letter is authentic. The name of the sender with his designation is written or printed and his/her signature is done originally in handwriting just above the name. It is mentioned in the right hand side, one/two lines below the subscription. The signature is mostly unreadable. The following is an example of signature. (Ritesh Shrestha) Principal viii. Enclosure If any document is attached with the letter, it must be mentioned clearly. The supporting documents are generally attached with a letter mostly in official correspondence. As such, enclosure is a part, which contains the information or message about the attachment of supporting documents. It is placed on the left hand side but one/two lines below the signature. i.e. opposite and below the signature. Enclosure may be abbreviated as encl. The following are examples of the enclosure. Encls: i. Cheque No. 1902k : 1 ii. Book-lets : 5 iii. Citizenship : 3

61 Correspondence ix. Copy Carried (CC to:) Sometimes, when the same letter needs to be sent to two or more persons/ offices, this part, should be mentioned duly at last. In such case, the original copy is sent to the first concerned authority and its duplicate copies are sent to other concerned offices by adding this part. It is placed at the last left hand side of the page. An example of cc is as follows, CC to: i. Mr. Ram Babu Sedhai Principal, People’s Academy, Kathmandu x. Post Script When the important portion of the message is missed to mention in the body of the letter that should be mentioned as a separate part. Traditionally, it used to be mentioned on the left hand side of the body or at the final last of the letter but nowadays it is mentioned below the enclosure from left to right. But if the message is large enough, it mustn’t be mentioned as a separate part but rather the whole letter should be cancelled and redrafted. At present, postscript is used to leave a strong impression on the reader’s memory. The following is an example of a postscript. Postscript: Will you please attend the meeting in Kathmandu on 2075-10-19 at 2 P.M. at Himalayan Hotel, Bagbazar. Points to Remember i. Heading ii. Inside name and address iii. Salutation iv. Subject v. Body vi. Complimentary closing vii. Signature, Name and Position viii. Enclosure ix. Copy carried (CC to:) x. Post script 6. Kinds/Types of Letter Letters may be written by different persons and organizations for different purposes. Some letters may be written for business information and the rest by a person to person or organization. Letters may be categorized on different bases: (a) on the basis of nature and purpose of information and (b) on the basis of importance of the letter. Classification of letters under both the bases are briefly discussed below.

62 Aakar’s Office Practice and Accountancy - 9 On the basis of objective/nature Government letter Business letter Application letter Personal letter Ordinary letter Urgent letter Most urgent letter Immediate letter Confidential letter Very confidential letter Inquiry letter Reply letter Follow up letter Order letter Confirmation letter Complaint letter Adjustment letter Letter asking for payment On the basis of priority/ importance Kinds of Letter A. On the Basis of Objectives/Nature/Purpose/Use As the nature of information and the purpose of a letter, it can be classified into: (a) application letter (b) government letter (c) business letter and (d) personal letter. All of them are discussed below with examples. a. Application Letter It is a letter written by a person to an organization for getting a certain job or for permission and opportunities on any matter in or through the office. But generally speaking, an application letter refers to a letter for a post or employment in an office. Key Point An application letter is one which is written by a candidate with the aim of getting job/employment in an organization for a specified post. While writing or drafting an application letter for a post, the following matters are to be taken into mind: i. The source of information i.e. the newspaper, business bulletin and the date of advertisement or any other reliable source should be mentioned in the letter in the first paragraph along with the post or rank so wanted. ii. Age, health, hobby, knowledge, qualification, experience and training, etc. of the applicant should be mentioned in an orderly manner in the form of necessary paragraphs. iii. The assurance of best performance to the employer should be given at the last of the letter.

63 Correspondence iv. Finally, the copies of testimonials should be attached to the application letter. Name and address of, generally, two persons (officials) or any reputed persons who give their agreement with his/her achievements and qualifications should be given as reference. There are different styles of writing applications but the necessary information about the applicant must be systematically mentioned in an application letter to make it more effective. An example of an application letter for a job is given below: Date: 2075/04/02 To, The Principal People’s Academy Sitapaila, Kathmandu Sub: Application for the post of Account Teacher Sir, In response to the advertisement published in ‘The Rising Nepal’ dated 20th Ashad, 2075 for the post of an Account Teacher, I offer myself as a candidate. I am a young man of 26 years, having a sound health and physique. I am a postgraduate in management, specialized in Accountancy and have been serving from the last two years in the same field in the higher secondary level. Besides, I have successfully completed a 10 month teaching training course’ organized by PABSON, Nepal. I have enclosed, herewith, a detailed resume of my qualification, experience and training which further illustrate my employment background. I would like to assure you that I shall do my best to discharge my duties as desired by you if provided an opportunity. Looking forward to hearing favourable response from you. Encls. ................................ (i) Bio-data - 1 Yours faithfully, (ii) Copies of testimonials - 6 Laxman Babu Sedhai

64 Aakar’s Office Practice and Accountancy - 9 The Format for a Sound Bio-data BIO-DATA Name : Laxman Babu Sedhai Father’s Name : Shyamji Atithi Sedhai Date of Birth : 2050-4-2 Sex : Male Marital Status : Married Religion : Hindu Nationality : Nepali Language Proficiency : Nepali, English and Hindi Address Permanent : Bharatpur - 12, Chitwan Temporary : Sitapaila, Kathmandu Contact : 98511 23 697 Academic Qualifications: SLC from Shree Hillbird Secondary English Boarding School, Bharatapur, Chitwan having 1st division. Proficiency Certificate Level from Balkumari Multiple Campus, Chitwan having 2nd division. Bachelor Degree from Balkumari Multiple Campus, Chitwan having 1st division. Postgraduate TU, Nepal having 1th Division Experiences: Currently working as an accountant at Aakar Publication Pvt. Ltd., Kathmandu I have been teaching in Srijana Secondary School for last 2 years. Extra Qualification: Knowledge of Basic Hardware & Networking Program of Computer. b. Government Letter The government of any country forms a number of Ministries, Departments and other offices all over the country in order to maintain rule and order, peace and security and provide goods and services to its people. Thus, there may be downward, upward or horizontal process of correspondence communication. As such, a letter written by a government office to a government or non-government office about government or public information is known as government letter. The following is an example of government letter. Key Point The government letter is one which is written by a government office to another government office or non-government other offices with the aim of performing its administrative functions.

65 Correspondence Government of Nepal Ministry of Home Affairs District Administration Office, Chitwan, Nepal P.O. Box No: 753, Ph: No: 056-520451 Ref. No: 1114/075/76 Date: 2075/12/14 To, The Mayor, Bharatpur Metropolitan City, Chitwan Sub: Regarding the name list of permanent staff. Dear sir, As instructed by the State Government, Province No. 3, Hetauda, to inform all the government schools of this district for providing the name list of the permanent staffs, you are requested to send the list of the permanent staffs of this metropolitan city, regarding their name, post, service period and address along with PP size photographs by 20th Chaitra, 2075 to this office. Yours sincerely, ......................................... (Ramakanta Poudel) District Administration Officer P.S. Post this information through authorized internet, email and website of Nepal Govt. Encl: Letter copy of State Government, Province No. 3 CC to: 1. State Government, Province No. 3, Hetauda 2. Ministry of Home Affairs, Govt. of Nepal, Kathmandu c. Business Letter Business letter refers to the letter, which is written by a business organization to its customers, creditors or other business organizations regarding the business information i.e. inquiry, price lists, discount, orders, payments etc. As the nature and purpose of information, business letters can be categorized into various types. Key Point The business letter is one which is written by a business organization with the aim of selling, purchasing and distributing goods and services and performing other business activities.

66 Aakar’s Office Practice and Accountancy - 9 The common types of business letter are briefly discussed below: i. Inquiry Letter There are many manufacturers and suppliers of the homogeneous products in the market. The customers may come to know about them through business statements and advertisement. Then the probable buyers may inquiry about the goods they have manufactured or supplied regarding the necessary details like quality, price, discount terms of credit and means and mediums of payment, etc. As such, an inquiry letter is a letter written by a probable buyer to the supplier of the goods by asking about the specifications of the goods, terms and conditions of trade, terms of credit and payment, etc. An inquiry letter should be written by making the necessary inquiries but in brief as far as possible. An example of inquiry letter is as follows: Inquiry for the Specifications of Product: Bharatpur Books Distributor Bharatpur, Chitwan Ph. No.: 056-532844 Ref. No: 118/075/76 Date: 2075/12/12 To, The Managing Director, Aakar Publication Pvt. Ltd. Swoyambhu, Kathmandu Sub: Enquiry about terms and conditions Dear Sir, We are happy to get your latest catalogue of 2075/76. Please send us terms and conditions of payment, discount, credit facilities, means of payment, etc. upon which you are ready to supply the books. We shall appreciate an immediate quotation. Yours faithfully, ................................. Manager ii. Quotation Letter (Reply to the Inquiry Letter) A letter written by a manufacturer and supplier/exporter of the goods to the probable buyer/importer in reply to the inquiry letter is known as quotation letter. It contains the price and other specifications of the goods, samples, terms of trade and the terms and conditions of payment as inquired by the buyer/importer including

67 Correspondence the first offer, if any. This letter is a sales letter, thus, it should be written skilfully to make a strong appeal to the customers to place the order for the goods. It is also termed as reply to the inquiry letter. The example of a quotation letter is given below: Aakar Publication Pvt. Ltd. Swoyambhu, Kathmandu Phone: 01-4278629 Ref. No. 1115/075/076 Date 2075/12/13 To, The Manager Bharatpur Books Distributor Bharatpur, Chitwan Sub: Regarding the terms and conditions Dear Sir, We like to thank you for your enquiry. We are sending our latest catalogue and price list along with this letter. We allow 25% discount on our publication and 5% cash discount at the time of payment. In addition, we also provide special 4% discount if your monthly order is amounted to Rs. 20,000 or more. We provide credit facility for two months only. The orders are executed from the day they are received. Hoping your favourable orders. Yours faithfully .......................................... Sales Manager Aakar Publication Pvt. Ltd. iii. Follow-up Letter Follow up letter is the one, which is written to the probable buyer by reminding him about the quotation and appealing him to place the order. A duplication of the quotation letter is also attached with this letter to remind about that, in case of the loss of the former quotation on the way. This letter is intended to motivate the buyer to make the order. Thus, this letter should be written in an effective way. But this sort of letter does not take place in regular course of business correspondence. iv. Order Letter When the specifications of the goods and the terms and conditions of trade, mentioned in the quotation letter, are found favourable to the buyer, he then makes

68 Aakar’s Office Practice and Accountancy - 9 the order for the goods. Thus, an order letter refers to a letter written by a buyer to a certain seller or supplier by ordering the goods specified. In practice, it is found that some orders are made verbally but for legal validity the verbal orders should be immediately followed by a written letter. An order letter is a sort of agreement/ contract between the buyer and the seller. Thus, it should be written carefully so that it can be enforceable by law, if required in the future. The following is an example of an order letter. Bharatpur Books Distributor Bharatpur, Chitwan Ph. No.: 056-532844 Ref. No: 125/075/76 Date: 2075/12/15 To, The Sales Manager, Aakar Publication Pvt. Ltd. Swoyambhu, Kathmandu Sub: Purchase Order Dear Sir, Thank you very much for your quotation dated 2075/12/13 and the samples sent to us. Would you supply us the following books by ‘Chandan Transport’ along with the bill and instructions for payment, if any, otherwise we will make the payment immediately by bankdraft. 1 . Social Studies: 9 and 10 each 200 pcs. 2. Practice Science: 9 and 10 each 150 pcs. 3. Aakar’s Office Practice & Accountancy: 8, 9 and 10 each 400 pcs. 4. Aakar Mathematics: 9 and 10 each 160 pcs. Looking forward to receiving books from you. Yours faithfully, ................................. Manager v. Confirmation Letter When the order is received, the seller or supplier sends a confirmation to the buyer as the reply to his order letter. A confirmation letter is the one which is written by the seller/supplier to the name of the buyer assuring the timely dispatch of the goods in normal situation. Sometimes, when the goods are out of stock or goods are not sufficient in the stock, the order cannot be executed in time. Thus, a confirmation letter should be sent to the buyer by requesting him to wait for some more days

69 Correspondence or suggesting for a substitute. Such a situation is not desirable in any sense but if existed, it becomes the way of remedy. It is the way of courtesy and thus should be written with due care with a view to maintain permanent relationship with the customers. vi. Complaint Letter A complaint letter is the one, which is written by a buyer to the seller/supplier against the delivery of defective goods, or when the order could not be executed in time but no information could be relayed. Writing complaints actually is not good for the continuity of mutual relation but sometimes it happens to be an obligation for the buyer. Since, complaint is caused by the faulty acts of the seller, mostly unknowingly, it must not be taken in negative sense. Similarly, the buyer should be careful enough in writing such a letter and should use polite tone so that the seller/supplier may feel that he is really suffering from the defective goods or result caused by him. Bharatpur Books Distributor Bharatpur, Chitwan | Ph. No.: 056-532844 Ref. No: 132/075/76 Date: 2075/12/20 To, The Sales Manager, Aakar Publication Pvt. Ltd. Swoyambhu, Kathmandu Sub: Complaint letter Dear sir, We highly appreciate your timely delivery of books. But we regret to say that you have sent some damage books. Out of 200 pcs. of Social Studies Book – 9, 10 copies are found totally damaged while binding. Out of 200 pcs. of Social Studies Book 10, 5 copies is less in delivery. So, please adjust the amount and quantities of books in our account. We shall be grateful if you could dispatch them as soon as possible. Thanking you. Yours faithfully, ................................. Manager vii. Letter of Adjustment After the complaint letter is received, the seller should give the action reply to the complaint letter by taking it positively because the complaint letter is the result of an obligatory situation created by the seller. As such, a letter of adjustment refers to the letter, which is written by the seller/supplier to the name of a certain buyer by assuring him the necessary adjustment of the faulty acts. Since, the adjustment letter is the correction of errors, it should be written with due cares and in polite and courteous tone.

70 Aakar’s Office Practice and Accountancy - 9 viii. Letter Asking for Payment This is the regular business correspondence. Generally, the invoice is sent to the buyer/importer along with the goods so dispatched to facilitate him to know the net amount of the trade to be payable along with the means of payment. When the payment is not duly received, a letter is sent by the seller/exporter to the name of the buyer/ importer along with a copy of invoice by asking for the payment of the value of trade. As such, a letter asking for payment is the one, which is written by a seller/ exporter by asking for the payment of the value of trade during a certain time and through a certain means of payment as instructed. Points to Remember i. Inquiry letter ii. Quotation letter iii. Follow-up letter iv. Order letter v. Confirmation letter vi. Complaint letter vii. Letter of adjustment viii. Letter asking for payment Differences between Government Letter and Business Letter Base of Differences Government Letter Business Letter 1. Written by It is written by government offices. It is written by business offices. 2. Objectives The main objective of government letters is to maintain rules, regulations and system. The main objectives of business letter is to perform business activities. 3. Meaning It is written by government offices for providing and receiving messages and information for government activities. It is written by business offices for providing and receiving messages and information for business activities. 4. Types Government offices write different type of letters like ordinary, urgent, most urgent, confidential, etc. Business offices write different type of letters like inquiring, order, complaint, adjustment, etc. 5. Subject matter In government letters, the subject may be administrative, public service and social welfare activities. In business letter, the subject matter may be business activities. 6. Exchange of information It exchanges information between operating level offices and central level office. It exchanges information between head office and branch offices. 7. Style and format It is written in the same format and style by every government office. It is not written in the same style and format as it differs from one business to another business. 8. Relationship It must be written for maintaining official and legal relationship among the government offices. It may be written for maintaining persons and official relationship among the business offices. 9. Subject heading It is compulsory to write the subject heading of the letter. It is not compulsory to write the subject heading of the letter.

71 Correspondence d. Personal Letter A personal letter is the one, which is written by a person to his/her friends or family members and relatives generally for personal or household message. It is written for love and affection without any fixed format. Under this personal letter, matters and relevant events such as health, economic condition, progress and achievements, present conditions, etc. are written. B. On the Basis of Priority/Importance A number of letters may come to the office and go from it frequently for different purposes. All of them are not of equal importance. Some may be ordinary, some others important and urgent whereas the rest of others confidential, as the nature of information and priority of action. The priority of the incoming letters is determined by the sender himself and the outgoing letters by the section or department concerned. After processing of all the incoming and outgoing letters, duly they are marked with the priority accordingly from the Main Registry Section and forwarded to the concerned person or authority in or outside, for necessary action. In the offices of Government of Nepal, letters are classified according to the provisions of the Administrative Job Clearance Act, 2026 and Internal Management Working Procedures 2058 of Government of Nepal, as the followings: i. Ordinary Letter The letters which are written for ordinary purposes are known as ordinary letters. Notice, circular, memos, ordinary business letter, etc. fall under this category. The reply of such letters is made within 7 days of their receipt if they can be replied by the receiver himself. Otherwise, they should be presented to the concerned authority within 3 days from the date of receipt. Some of such letters may not require any reply. There is no any indication or mark on the envelope of such letter. ii. Urgent Letter The letter, which is written for some important purposes and requires the action within 2 to 5 days, is called urgent letter. Such letters are marked with the word ‘Urgent’ on the envelope. iii. Most urgent Letter The letter which contains very important matters and requires prompt action from the reader, is known as most urgent letter. These letters are usually marked with the words ‘Most Urgent’ on their envelope. Such letter is expected to be processed for action within 2 days. iv. Immediate Letter The letter, which is marked with the word ‘Immediately’ and requires the action immediately in the same day as that is received is known as immediate letter. The priority is given to such letter by the importance of message containing in it.

72 Aakar’s Office Practice and Accountancy - 9 v. Confidential Letter The letter which mustn’t be brought into public knowledge for a certain period or forever in the future is known as confidential letter. Such letter contains some sorts of secret/confidential information and requires action in the same way. The word ‘Confidential’ is marked on the envelope of this sort of letter. Such type of letter is dealt by some few reliable staff in an organization. vi. Very Confidential Letter The letter, which should never be brought into public knowledge, is known as very confidential letter. These letters are sealed in envelope and marked with the words ‘Very Confidential’. After such letters are received, they should be immediately presented to the chief for the necessary action. The action on such letters is taken secretly and should not be brought into public knowledge forever. Mostly the letters to legal action fall under this category. Points to Remember i. Ordinary Letter ii. Urgent Letter iii. Most Urgent Letter iv. Immediate Letter v. Confidential Letter vi. Very Confidential Letter Handling of Mails 7. Introduction An office deals with thousands of transactions through the paper form of letters, circulars, notices, telegrams, agreements, etc. The collective name of all the paper performances in an organization is known as mail. Mails may be incoming or outgoing. All the incoming mails should be properly received and the outgoing mails should be properly dispatched by an office. The large scale organizations establish separate sections for receipt and dispatch of the mails and small ones may establish a single section for handling both the mails as a general receipt and dispatch section which is known as Entry and Dispatched Section (Darta Chalani Phant). Thus, handling of mails refers to the receiving of incoming mails, and dispatching of outgoing mails properly in a regular and systematic way by recording them in the entry and dispatch book respectively. Key Point Handling of mails refers to the receiving of incoming mails and dispatching of outgoing mails in a regular and systematic way by recording them.

73 Correspondence 8. Entry of Incoming Mail (Darta) Entry of incoming mails refers to the receiving of the mails which are written to the organization by recording them in a registry book (Darta Kitab) and forwarding them to the concerned authority for necessary actions. Most of the big and modern organizations form a separate section to register the incoming mails which is known as registry section. The main purpose of making the entry of mail is to save and maintain the documents properly or in systematic order. There are three important procedures for handling the incoming mails, they are: i. Receiving the mails The incoming mails are received by the Darta Chalani Phant or entry section. It can be received from postman, messenger, persons or from post box. ii. Registry of the mails The incoming mails are registered in the registry book to avoid the chances of their losses or damages. An office maintains a registry book or main general entry book to register the incoming mails. As soon as a mail is received, it is recorded in a book. This book contains necessary information regarding the mail. A registry book or main general entry book may be prepared in different format as the requirement of an office. A common specimen of a registry book is simply and shortly discussed below. Registry Book or Main General Entry Book Entry No. Incoming mail Date Name and address of sender Subject in brief Person or authority concerned Signature of the authority receiving it Date Remarks Date Ref. No. (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 1. 075/8/5 1101/075 075/8/1 Education Office, Kaski Scholarship Principal 2. 075/8/9 1109/075 075/7/30 Dawn School, Chitwan Participation Programme chief 3. 075/9/8 110/075 075/8/5 Ganesh Gyan Joyti School, Rupandehi Participation Programme chief The ruling of a registry book is as follows: a. In the first column, the serial or entry number of the receiving mail is recorded. b. In the second column, the date on which the mail is received is recorded. c. In the third column, the reference number, code number or post number of the mails are recorded. d. In the fourth column, the data mentioned on the letter is recorded.

74 Aakar’s Office Practice and Accountancy - 9 e. The name and address of the sender, in brief, are recorded in the fifth column. f. A mail may be a letter, draft, cheque bill, invoice, receipt, agreement, bank statement, etc. and may contain the subject in it. Thus, the types of mail along with its subject are mentioned in the sixth column. g. The name of the concerned authority i.e. person section or department to which the mail is sent for action is mentioned clearly in the seventh column. h. The signature of the authority receiving the mail from the registry section is mentioned in the eighth column. i. In the ninth column, the date of receiving letter by the concerned authority is recorded. j. And finally, the additional information or the symbols like urgent, important, confidential, etc. may be mentioned according to the priority of the mails in the tenth column. iii. Stamping the Mail After the mails are registered, they should be stamped for the proof that they are already registered. It gives necessary and short information about the mails like Ref. No., date of receipt of the mail, entry number, section, department or person concerned, etc. The following is a common specimen of a stamping. Ref No. : .............................................................................. Entry No. : .............................................................................. Date of receipt : .............................................................................. Person/Section/Department : .............................................................................. iv. Forwarding to the Concerned Authority After stamping the mails, they are sent to different departments, sections or persons concerned to take necessary action on them. The essence of the handling of incoming mails is giving a timely response to them by relaying the mails to the concerned authority. v. Clearing the Mail Finally the concerned department section or authority. Key Point Entry of incoming mails or Darta refers to the process of recording the information of all the incoming mails for future reference.

75 Correspondence 9. Dispatch of Outgoing Mail A number of mails are frequently sent by an organization to any person or organization outside for different purposes. All the mails which are created for dispatching purpose should be timely dispatched by an authority according to their priority. As such, outgoing mails are recorded in a dispatch book. The act of recording the outgoing mail in the separate book is called dispatch of mail or Chalani. The book in which the record of outgoing mail is recorded is called Chalani Book or Outward Mails Register. There are also different procedures for handling the outgoing mails. i. Drafting the Mails The outgoing mails are drafted by the concern department or section. Generally draft of mail is prepared on computer and it is checked by the authority for it’s correctness. After typing, concern authority must sign the outgoing mails for official validity. ii. Collection of Mails Different sections or departments of an organization may create a number of letters, bills and invoice, receipts, agreements and other documents. These are official documents and they should be dispatched by a certain authority. Each section or department dispatching mails maintains a sectional dispatch register for a proof that letters were already dispatched to the General Dispatch Section. The ruling of the sectional dispatch register is as follows: Sectional Dispatch Register S.N. Date Subject Reference Person/Section receiving the mail Remarks Name Sign iii. Recording the Mails The outgoing mails, after they are received from various sections of the organization, are registered in a book called dispatch book or outward mail register to avoid the chances of their losses or damages. It also determines the responsibility of the authority dispatching the mails. The common and simple format of a dispatch book is shortly discussed below. Dispatch Book or Outward Mail Register S.N. Outgoing mail Organization or authority to whom the mail is written Subject in brief Name of the sending section or department Ref. No. Remarks Date Dispatch. No. (1) (2) (3) (4) (5) (6) (7) 1. 075/10/ 2 101/2075 Aroma School, Chitwan Quiz contest Administration 110 2. 075/10/13 l02/2075 Daisy School, Parsha Quiz contest Administration 111 3. 075/10/15 l04/2075 Peoples’ Academy, Parsa Quiz contest Administration 113

76 Aakar’s Office Practice and Accountancy - 9 The ruling of a dispatch book or outward mail register is as follows: a. In the first column, serial number of the dispatching mail is recorded. b. In the second column, the date on which the mail is dispatched and the dispatch number are mentioned respectively. c. The organization or the authority to which the mail is written is mentioned clearly in the third column. d. Subject of the mail, in brief, is mentioned in the fourth column. e. Name of the section or department dispatching the mail is mentioned in the fifth column. f. Reference number, code or symbol or post or peon book number is mentioned in the sixth column. g. And finally, the necessary information like important, urgent, confidential, etc. may be mentioned to give the priority to the mail or letter in the seventh column or it may contain any other information or signature not mentioned in other columns. iv. Dispatching to the Person or Authority Concerned After the mails are registered in the dispatch book or outward mail register, they are ultimately dispatched to the concerned person or organization by post or office peon, by mentioning the dispatch number in it for necessary action. After enveloping the documents, postal stamps should be stamped if the letters are to be sent through the post office. The important, urgent and confidential words are also mentioned in some mails (i.e. letters) for determining their priority and take expected prompt attention and response. The letters for local area can be sent through the peon of the office. For this a separate peon book is used to keep the records as follows. S. No. Dispatch No. Name and address of receiver Date and time of dispatch Receiver Date & time Signature 1. 101/2075 Aroma School, Chitwan 075/08/ 20 2. l02/2075 Daisy School, Parsha 075/08/ 21 Key Point The dispatching of mail or Chalani refers to the process of recording the information of all the outgoing mails for future reference. 10. Differences between Entry and Dispatch of Mail Entry of mail Dispatch of mail 1. It is the process of recording incoming mail. 2. It is called ‘Darta’ in Nepal. 3. It helps to avoid the loss of incoming documents. 1. It is the process of recording outgoing mail. 2. It is called ‘Chalani’ in Nepal. 3. It helps to know the records of particulars of outgoing mail.

77 Correspondence Official Information The information published by an office or organization for public knowledge inside or outside of the organization is called as official information. Such information play very important role in the performance of official activities., Mostly it is found in written form. It basically includes notice, circular and mandatory order (Tok Aadesh). Some of the common ways of publishing information are explained below. NOTICE (Suchana) 11. Introduction A notice is the act of giving information to the staff, organizations, communities, societies, government authorities and other private/individuals about a subject. A notice is relayed in both written or oral form, from higher to lower, lower to higher or at the same level. It contains the news and messages of any past, present and future activities. It is published or issued to inform about holidays, changes in price, quality, etc. of the goods, time date and agenda of a meeting or conference, legal provisions, employment opportunities, negotiations, etc. Notices can be relayed through mass media like, newspaper, magazine, correspondence, radio, television, etc. and other modern devices like telegram, telephone, telex, e-mail, internet, etc. Key Point A notice is the act of giving information in written or oral form to the individual or organization about any subject matter. The following considerations should be followed while drafting and designing a notice: a. The notice should be as short as possible. b. It subject should be cleared. c. Notice should contain the name of writer, position and date at the bottom. d. It should contain sub-heading to clear main information. e. It should be printed in different font and size. f. It should be underline to display the main message. g. It should display the message attractively. 12. Types of Notice Notices may be different from each other from different angles. A notice may be government when it is published by a government authority but, when it contains the educational matters, it may be categorised as educational notice. It is therefore difficult to classify notices obviously to the certain categories. But according to the nature and purpose of notices, they can be categorised as the following types:

78 Aakar’s Office Practice and Accountancy - 9 i. Government Notice The notice published, broadcast or issued by the government to the general public or any organization about government activities is known as government notice. It may concern with the banning of some activities, conduction of any programme, etc. declaring government holidays or to request the public to participate in some activities, etc. The following is an example of a government notice. Government of Nepal Ministry of Industry, Commerce and Supplies Singh Durbar, Kathmandu, Nepal Ref. No: 195/075/076 Date: 2075/8/20 NOTICE It is notified to the general public that Nepal Government has decided to decrease the price of the petroleum products i.e. petrol, diesel and kerosene in response to the deduction of their prices in the international market. The following are the prices of the products and applicable from 1st Poush, 2075 as below. Petrol Rs. 110.00/ litre Diesel Rs. 95.00/ litre Kerosene Rs. 95.00/ litre ................................... Dr. Shree Ram Gupta Director ii. Business Notice The notice which is published or issued by a business undertaking to its customers or other organizations regarding business activities is known as business notice. It contains the information about the new product, change of price, colour, size, etc., offering of discount, credit terms, organization of fairs and other particulars of the goods, etc. The following is an example of a business notice. Business Promotion Centre Putalisadak, Kathmandu Ref. No. 110/075/076 Date: 2075/12/03 NOTICE This centre is going to organize 5 Days Multipurpose Trade Fair, on the time, date and venue mentioned below. It is informed to all the interested business parties to register their names in the centre with the necessary details of their business within 7 days from the publication of this notice. For more details, contact to phone no: 01-4432312 within the office time. Time : 9 AM to 5 PM Date : 2075-12-12 to 2075-12-17 Venue : Bhrikuti Mandap, Kathmandu. ................................... R. B. Shah Chief Executive

79 Correspondence iii. Social Notice A social notice is that which is published by a social organization like Red Cross Society or other social organizations on any social matters. It may contain notices about health activities, social campaigns, etc. irrespective of cast, culture, etc. It is a social notice in the sense that it is issued by a social organization. An example of such a notice is given below: Sitapaila Youth Club Sitapaila, Kathmandu Ref. No.: 102/075/076 Date: 2075/12/18 NOTICE Sitapaila Youth Club is going to organize Blood Donation and Free Health Checkup Programme on the occasion of New Year 2076. So, it is notified to all the general people to participate in the programme. Date : 2076/1/01 Time : 10.30 am to 5.00 pm Venue : Sitapaila Youth Club Premises ................................. D. J. Maharjan Chairman iv. Educational Notice A notice published or broadcasted by an educational institute to the staff, teachers and students regarding its academic activities is known as educational notice. It may contain the information about admissions, examinations, results and other extra curricular activities. The following is the example of such a notice. Hill Bird Secondary English Boarding School Bharatpur, Chitwan Ref. No. 1124/075/076 Date: 2075/12/25 ADMISSION NOTICE HBSEBS announces admission from PG to Grade Nine. Admission forms are available in the School Admission Section from 2075/12/25 onward. Entrance exam will be taken in the following date and time. Date : 2075/12/30 Time : 11.00 am to 1.00 pm ............................. Principal

80 Aakar’s Office Practice and Accountancy - 9 v. Physical Notice The notice, which is issued by a social club, physical fitness center, college or school regarding games, sports and physical training, etc. is known as physical notice. All Nepal Football Association Tripureshwor, Kathmandu Ref. No. 101/075/076 Date: 2075/9/11 NOTICE All Nepal Football Association is going to organize ‘ANFA Cup Football Match’ from 16th of Magh at the Dasharath Stadium on the occasion of ‘Martyr’s Day’. Interested clubs and associations are notified to register their names till the first of Magh, 2075. ................................................ Karma Tsering Sherpa President vi. Geographical Notice A geographical notice is that which is published by a government or nongovernment organization to the public or certain organizations of a particular geographical region on any issues like sports, health, education, agriculture, business, etc. Similarly, this sort of notice may be related with peace and security, employment, tender, war, and defence, political and religious movement, etc. Private and Boarding School Organization Nepal District Committee, Kathmandu Ref . No. 105/075/076 Date: 2075/12/20 Notice to the Account Teachers of Kathmandu It is to inform all the Account Teachers of Kathmandu that we are going to organise a ‘7 days Account Teaching Training Programme’ from 2076/1/10. So all the teachers are requested to participate in the programme. We will provide required materials as well as allowances to the participates. ................................................ Chairman PABSON, Kathmandu Points to Remember i. Government notice ii. Business notice iii. Social notice iv. Educational notice v. Physical notice vi. Geographical notice

81 Correspondence CIRCULAR (Paripatra) 13. Introduction A circular is a written means of office information. It is issued by the head or central office to its subordinating offices, branches or lower level authorities for instruction to do or not to do the specified work. It may be related with the changes in price, offering of discount on the products’ price, amendments of rules, regulation, and policies, admission or retirement of a partner, introduction of new technology, etc. A circular is always a downward process. It is important for both the government and private business offices. According to the structure of an organization and the volume of activities i.e. the organizational size etc., a circular may be issued directly to all the junior authorities of different levels or through the respective junior level offices upto the last level. Key Point A circular is a written information issued or circulated from the centre level office to its branches or subordinating offices on a given subject in the same style and format. 14. Types of Circular The circular may be of two types viz. (i) direct circular and (ii) step-wise circular. i. Direct circular A direct circular is the one, which is sent from the central/head office directly to its branch offices at different levels or from the chief executive to all the departments and sections at the same time. The matter and the format of such a circular are the same to all the offices on that issue and sent at the same time. The circular issued by a ministry or department to its all regional, zonal and district level offices in the same form and format and at the same time is a direct circular. The following is an example of a direct circular. Marigold (Pvt.) Ltd. Putalisadak, Kathmandu, Nepal Ref. No. 1005/075/076 Date: 2075/12/12 Circular To, The Authorised Dealers, As per the decision of the Board of Directors of this company, it is notified to all the authorized dealers and agents to sell the noodles by offering 15% discount on the usual price of each type on the auspicious occasion of Happy New Year 2076 from the 15th of Chaitra, 2075 to 15th of the Baisakh, 2076. ............................... Sales Manager

82 Aakar’s Office Practice and Accountancy - 9 ii. Step-wise Circular A step-wise circular is the one which is issued from the central/head office to its subordinating or branch offices not at the same time but through the respective lower level offices with their brief recommendation. In the relay of information/instruction, by means of step wise circular, each level copies the full text and forwards it to the lower level by mentioning “It is requested to follow the statements as mentioned above.” The circular issued by ministry or department to regional directorate office and regional directorate office to district office is a step-wise circular. The following is an example of a step-wise circular. Government of Nepal Ministry of Education Kesharmahal, Kathmandu Ref. No: 1102/075/076 Date: 2075/10/12 Circular To, The Regional Education Directorates. As per the decisions of the Ministry of Education, the SEE Examination of 2075 is to be conducted during the 10th Chaitra, 2075 according to the changes made in the academic session. Thus, it is notified to relay the circular to the lower level offices accordingly. ................................ Under Secretary Examination Section Government of Nepal Ministry of Education The Education Directorate Central Region, Bhaktapur Ref. No. 192/075/076 Date: 2075/10 /14 Circular To, The District Education Offices, “As per the decision of the Ministry of Education, the SEE Examination of 2075 is to be conducted during 10th Chaitra, 2075 according to the changes made in the academic session.” It is requested to manage accordingly for all the necessary requirements as the instruction mentioned above. ...................................... Regional Director

83 Correspondence 15. Differences between Notice and Circular Basis Circular Notice 1. Form A circular is an instructive information and always performed in written form. A notice is ordinary information and may be performed in written as well as in verbal form. 2. Flows A circular is sent from the head office to its branches or from the top-most authority to its lower authorities. A notice relays the information in an ordinary form to the public in general or it may be sent in the form of letter to concerned individuals or organizations. 3. Classification/ category It can be classified into two groups like direct and stepwise. It can be classified into different groups like social, government, barriers, educational, geographical and physical notice. 4. Meaning Circular is the act of passing information by the head office to its branches. Notice is the act of passing information by an organization to the concerned people and offices. 5. Copies Original copy and many duplicate copies are prepared to circulate. It is prepared by original copy only. 6. Parts of letter It contains the parts of letter. It does not contain all parts of letters. 7. Formality It can be both formal means of communication. It can be both formal and informal means of communication. MANDATORY ORDER (Tok Adesh) It is an order given, by the top authority to the senior or junior officers to take necessary actions on certain matters. Sometimes, when an application is obtained for taking action in favour of the applicant, the top authority issues an order to the subordinate staff to take the necessary action on it, which is known as mandatory order. It is made by the top authority by writing a short order on the face of the application or memo to take the necessary action. The junior officer or staff takes action as per the indication mentioned on it. After the mandatory order, the application or memo becomes a rule or policy for that issue in the future. It is a very common procedure in the Nepalese government offices. Key Point The order issued by top authority to his subordinate officer/ staff of the concerned department to take necessary actions as per the concerned rules is known as mandatory order.

84 Aakar’s Office Practice and Accountancy - 9 The following is sample of a mandatory order. Government of Nepal Ministry of Education Curriculum Development Centre, (CDC) Sanothimi, Bhaktapur, Nepal Ref. No.: 120/075/076 Date: 2075/8/30 Subject: About text materials. To, District Education Office, Bharatpur, Chitwan Dear Sir, The following text materials produced from this CDC have been sent to be distributed to each school of your district. Please, inform after the delivery to text registration in your record. Thank you. ..................................... Gopal Prasad Poudel Section Officer Enclosed materials: 1. New syllabus of 8, 9 and 10 classes - 350 pcs. 2. Specification Grid of grade 10 - 350 pcs. Total - 700 pcs. Tok Aadesh Glossary Ambiguous : indefinite Testimonials : certificates/documents Specification : requirements/condition Appeal : application/request Substitute : alternate/replacement Dealt : agreement/contract Negotiation : compromise Circular : notice issued by need office to branch office in written form Entry : act of recording of incoming letter in a book.

85 Correspondence Exercise A. Answer the following questions in one sentence. 1. What is correspondence? 2. What is an application letter? 3. What is a notice? 4. What is a mandatory order? 5. Define handling of mails. 6. What is meant by confidential letter? 7. Write the full form of CC and PS. 8. What is meant by post script? 9. What is meant by dispatch of mail? 10. What is circular? 11. What is mandatory order? 12. What is meant by entry of mail? 13. Write any two qualities of a good letter. B. Give short answers to the following questions. 14. What do you mean by correspondence? Mention its objectives. 15. ‘The proper structure also makes a letter impressive,’ Comment. 16. What is a government letter? How does it differ from a business letter? 17. Draft an inquiry letter to Sony Distributors by asking the details about Television and the terms and conditions of trade, by assuming yourself to the Purchasing Manager of Raghu Enterprises, Gorkha. 18. Draft a quotation letter to Karki Books House, Tansen by quoting the price of the textbooks assuming yourself the Sales Manager of Aakar Publication Pvt. Ltd, Kathmandu. 19. Write a letter of order to Bhanu Garments Ltd. for 500 pcs. of blazer coat, tie and belt of small and medium size each on behalf of Blue Wren International School, Kalanki, Kathmandu. 20. What are the types of letters as per their priority of action/importance? Briefly describe. 21. What do you mean by handling of incoming mails? Mention the procedures. 22. What is the entry of mail? And how is it done? 23. What is dispatch of mail? What are the procedures of handling outgoing mails?

86 Aakar’s Office Practice and Accountancy - 9 24. What is a circular? Describe its types with appropriate examples. 25. Distinguish between a notice and a circular. C. Give long answers to the following questions. 26. What are the essential qualities of a good letter? Describe any eight of them. 27. Describe the different parts of a letter with suitable examples. 28. Describe the different types of letter according to their nature and purposes. 29. Write an application for the post of a Personal Assistant to the General Manager of Megha Bank Ltd. against the imaginary ‘Wanted’ published in The Rising Nepal dated 19th Magh, 2075. 30. What is a business letter? What are its different types? Explain. 31. What is meant by a notice? Describe its different types in brief. 32. Give a suitable example of each type of notice. Project Work a. Collect the notices which are published by the schools, clubs, government office and broadcasted on TV or FM. b. Make a format of entry and dispatch of mails use by your school.

87 Correspondence Record-keeping Unit 4 Record-keeping CDC Syllabus 4.1 Introduction 4.2 Objectives 4.3 Types of Record-Keeping 4 Periods After studying this unit, students will be able to : understand the concept and objectives/ purposes of record keeping, know the types of records, understand the disposal of records. Learning Objectives

88 Aakar’s Office Practice and Accountancy - 9 1. Introduction From the establishment of an office, it begins its activities with the creations of information in different forms. Similarly, it receives information in various forms and from different sources. All such information may not be equally important for the office and some of them may be quite useless. By analysing and studying all available information, the useful and important ones may be selected for recording purpose. Records are informational documents used by an organization to carry out its present and future activities. Alternatively records are the history or memory of the past activities, which guide the future conduct of an organization. Records are made for the incoming, outgoing and retained information, which are supposed to be necessary for the organization. Records are the memory or the history of the past events or activities in documentary form preserved for future. According to Z. K. Quibble, “Record refers to informational documents utilized by an organization to carry out its various functions.“ Likewise, S.P. Arora, “Record-keeping is concerned with the creation, distribution, maintenance, retention, preservation, retrieval and disposal of written materials.” Form the above definitions, it is clear that the record keeping is the systematic process of collecting, preserving, utilizing and disposing official documents for future reference. Thus, records refer to paper works like plans and policies of an organization, reports, correspondence, invoice, vouchers and bills, national and international contracts and treaties, circular, minute, books of accounts, tapes, microfilms, etc. Hence, all the necessary information is to be changed in documentary form, which is known as record keeping. All the incoming, retained and outgoing information is properly recorded so that it may be easily referred in the future when required. Record management is the art of handling the records in an office from its creation to disposition. Key Point Record-keeping is the process of collecting, recording, preserving, utilizing and disposing the official documents in systematic and scientific manner for future purpose. 2. Objectives / Purposes of Record-keeping Records are the history or memory of past performance of an organization. These are the bases for present and future operation. The information either created from within the organization or collected from various sources is performed on paper form for various purposes. The common and important objectives/purposes of records are mentioned below:

89 Record-keeping 1. To Protect Documents Record contain the evidence of past activities. The proper management of records protect these documents from water, fire, insects, theft, loss, etc. for long periods of time. 2. To Provide Future Reference Records retain reliable information safely. The records once maintained can be referred in future. It gives guidance for handling similar types of activities in future. 3. To Present as Evidence One of the objectives of record keeping is to present the documentary proof as evidence in different course of action. It can be used in a court of law as a proof to settle dispute and misunderstanding. Agreement and contract papers are the past records helpful for handling disputes and misunderstanding. 4. To Support in Planning, Policies and Decision Making Planning and decision making is the most important management functions. An effective planning, policies and decisions are based on information and data. A planner take any kind of decisions based on past information and future estimation. Record keeping ensure factual data and figures of past performance. Hence, it assists in planning and decision making. 5. To Save Time and Efforts Record keeping maintains systematic and scientific record of written matters so that, necessary document can be retrieved in proper time. It saves time, efforts as well as cost. It increases the work efficiency. 6. To Evaluate Performance Records help to evaluate the real or actual performance of an organization. It provides information related with account, marketing, finance, personnel and other activities of an organization. It also helps to compare the actual performance with standard performance. It helps to take corrective action, if performance is not as per standard. 7. To Fulfils Statutory Obligation To fulfil legal formalities and statutory obligations of a firm or company. For example, records regarding sales, incomes, expenditures and other company matters like company prospectus, articles and memorandum of associations, etc. are to be compulsorily recorded. So, record keeping fulfils statutory obligation. Points to Remember i. To Protect Documents ii. To Provide Future Reference iii. To Present as Evidence iv. To Support in Planning, Policies and Decision Making v. To Save Time and Efforts vi. To Evaluate Performance vii. To Fulfils Statutory Obligation

90 Aakar’s Office Practice and Accountancy - 9 3. Kinds, Use and Disposal of Records Records are created for different purposes. Some are frequently used for a long period and some others disposed off after using just once or twice. The records may be of financial, legal and personnel matters. Thus, records may be classified from different angles. In the Nepalese government offices, the records are classified as the provisions of the Record Disposal Regulation, 2027 of Government of Nepal. According to the provisions of the regulation, the records are classified in to the following four categories: i. Very Important Record The records which are required to be preserved for 15 years or more or forever are known as very important records. These are related with plans and policies, treaties, border maps, articles and memorandum of association, peace, security and defence properties, etc. These are also known as permanent records. Nowadays with the development of computer technology in record management, these records may also be disposed off after entering them in computer files, i.e. in microfilms. ii. Important Record These records are required to be preserved for at least 5-10 years or until the work is completed. They are related with general and financial administrations. Contract papers, minutes, reports, memos, bills, vouchers and invoices, books of accounts, audit report, etc. are the examples of this sort of record. Some of such records may be disposed off only after the completion of a certain project if they are related with that project. Such records are disposed off either after 5 years or just after filing them in computer microfilms. iii. Useful Record The records which are required to preserve for maximum 1-5 years from their creation are known as useful records. They are useful only for a short period of time. Correspondence, banking statements, interoffice notices and information, annual budget releases, short term agreements and other ordinary documents fall under this class. These are temporary records and should be disposed off between 1 to 5 years as the nature of such records and the necessity of that organization. Sugauli Treaty 1816 AD Daily saving statement Minute book

91 Record-keeping iv. Useless Record The records which are created only for general communication purpose and are not repeatedly used in the future fall under this category. These records are unimportant and become valueless immediately after they are created and used just once. Letter of greeting, letter of congratulation and condolence, ordinary notices are the examples of this sort of record. These records are not necessary to preserve for future reference but even sometimes some of the records may be kept for less than a year as their nature and necessity. Points to Remember i. Very important record ii. Important record iii. Useful record iv. Useless record 4. Disposal of Records The records have to be destroyed or disposed when they are no longer required for the organization. Some of the files or records may become obsolete after a certain period and then they should be immediately disposed off so that only the important and necessary records can be fairly maintained in an economical way. The permanent retaining of all the records in an office causes the workload and unnecessary expenses in record management and it is the sign of inefficiency of the entire office. Thus, records, which are no longer required, should be disposed off from the files by mentioning them in the record disposal book. In Nepalese Government Office, the provision of disposal record is made in appendix no. 1 to 6 in the Record Disposal Regulation, 2027. National Archives (Rastriya Abhilekhalaya) is established to keep the records of historically important documents. Nowadays, important documents are disposed off after saving in computer or preparing microfilms. Similarly, the non-government offices may classify their records as their own rules, regulations and practices. Glossary Retained : preserved/hold Yard stick : standard/measure Relevant : related/appropriate Disposed : removed Treaties : agreements between the countries Disputes : conflicts Properties : assets Wedding card

92 Aakar’s Office Practice and Accountancy - 9 Exercise A. Answer the following questions in one sentence. 1. What is record-keeping? 2. How do the records are classified into different groups? 3. What is useful record? 4. List out the types of record. 5. What is meant by disposal of record? 6. Write any two examples of very important record. B. Give short answers to the following questions. 7. What is record keeping? Mention its objectives or purposes. 8. Explain the kinds of records with examples. C. Give long answers to the following questions. 9. What are records? Describe, in short, the different kinds of records in the Nepalese government offices. 10. ‘A good record keeping means an effective office management.’ Comment. Project Work a. Collect any two of important, useful and unimportant records from your school, nearby office or house and show to your teacher.

93 Postal Service & Electronic Communication Service Record-keeping Unit 5 Postal Service and Electronic Communication Service CDC Syllabus 5.1 Introduction and Necessity 5.2 Postal Service Ordinary Letter Registered Letter Aerogramme Postal Card 5.3 Electronic Communication Services E-mail Fax Internet 9 Periods After studying this unit, students will be able to : know the meaning and importance of postal service, know the historical development of postal service in Nepal, know different methods of sending letter through post office, know the meaning and some common electronic communication device. Learning Objectives

94 Aakar’s Office Practice and Accountancy - 9 1. Introduction A person may write different letters to a number of his friends and relatives in and outside the country for communication of personal news and matters. Similarly, an office dispatches a number of mails to the parties in and outside the country. It is the post office, which carries different mails and parcels from one place to another. The office, through which the letters, cards, parcels, etc. are transferred from one place to another in and outside a country is known as post office and the services rendered by such an office is known as postal service. While sending documents and parcels through a post office, one should clearly write the name and address of the addressee i.e. the receiver along with his name and address, in short, in the appropriate place on the envelope by affixing the postal stamps on it. A letter may be ordinarily dropped into the post box or get registered in the post office. At present, along with the transfer of documents and parcels, it also renders a number of other services like accepting small deposits, remittance of money through the means of money order, postal order, etc. It also promotes and develops philatelic services by providing different kinds of postal tickets. Thus, postal services prefer to the service of transferring letters and parcels from one place to another, postal bank services by accepting small deposits and remittance of money through postal means and even the philatelic services, all of which are rendered by a post office. According to J.C. Denyer, “The way or medium through which written documents and matters are transferred between the places is called postal service.” In conclusion, it is a act of transferring correspondence, parcels as well as money from one place to another place inside or outside the nation through post office. In most of the countries, post offices are owned and managed by the government. In Nepal, these services are rendered by the post offices under the Postal Service Department. At present, with the increased participation of the private sectors, postal services are rendered by both the public and private sectors. Key Point The office which transfers letters and parcels from one place to another in and outside the country is known as post office and the services rendered by such office is known as postal service. 2. Utilities of Postal and Electronic Communication Service Postal service is one of the most popular and widely accessible mediums of communication through which the written documents and parcel are sent from one place to another. It is very cheapest and reliable means of communication especially

95 Postal Service & Electronic Communication Service in the country like Nepal. In Nepal, the utilities of electronic communication are also increasing day by day as it is modern means of communication. The utilities of postal and electronic communication can be listed in the following points: i. To exchange news, views, information, ideas, etc. from one person to another person in easy and faster. ii. To keep good relationship with each another. iii. To create employment opportunities and enhance living standard of people. iv. To enhances the competitive capacity by the use of advance technologies. v. To save time and lost. vi. To contributes government revenue through its services, etc. 3. Importance of Postal Service Postal service is one of the most popular and widely accessible mediums of communication through which the written documents and parcel are sent from one place to another. In spite of the development of new faster and easier means of communication, it has not lost its utility. Services refer to the service of transferring letters and parcels from one place to another. It is more important for the developing countries like Nepal where it is not possible to develop other means of communication all over the country because of its topography and poor economic condition. Furthermore, it renders a number of other services like remittance of money, accepting deposits, insurance and philatelic services in some extent. It brings different persons into mutual contact and reduces the physical barriers between them. It is important for an organization, government offices and equally for general public. The importance of postal service is briefly described hereunder. i. Importance to Business Organization The postal services are the important aids to the business and other organizations. The formal business relationship between the organizations is established through postal service by exchanging business letters between the parties in and outside a country. With the development of the worldwide communication network, the entire world has become a small village. A lot of business information, in written, exchanged throughout the world through post offices. Business orders, instructions and circulars etc. from the central office to its branches or departments and the progress reports, etc. from the lower level or branches or departments and the progress reports etc. from the lower level or branches to the higher level or central offices are also transferred through post offices. Such a communication process helps to know the worldwide business information on one hand and the smooth running of an organization on the other. Furthermore, it helps to make safe payment of the trade values of small amount in terms of money order, postal stamp, postal order, etc. and similarly, collects the dues from the customers of its clients. All these services have proven the

96 Aakar’s Office Practice and Accountancy - 9 postal service to be a very much significant tool to the business parties. Thus, it is said that the worldwide development of business wouldn’t have been possible without postal services. In addition to this, it also provides a number of mailing services, post bank services and other philatelic services to other organizations and individuals. ii. Importance to the Government It is an essential duty of the government to manage the fooding, housing and clothing issues of the people in the country along with the peace and internal security, defence from external attack, etc. For this, the government launches a number of temporary and permanent plans and projects into various sectors. In order to perform all of such activities the government forms different Ministries, Departments and Constitutional Bodies and a number of their subordinating offices in operating level. Most of the orders, instructions and circulars are sent from the central level offices i.e. Ministries, Departments and other Constitutional Bodies to their respective operating level offices i.e. regional, district level and other local offices through post offices. Similarly, various progress reports, memos, proposals, etc. are sent from operating level offices to their respective central level offices in the same way. Besides this, different letters and parcels are also transferred from one government office to another through the post offices. The modern means of communication, however, faster and sophisticated, are economically and technically inaccessible to the government offices specially, in the far and remote areas. Thus, postal services are indispensable to the government offices all over the country. Furthermore, it also performs the agency services to the government by means of collecting licence fees, selling government bonds, distributing pensions, working as an insurance agent, etc. in the places where there is no banking facility. iii. Importance to the Private Individuals Postal service is equally important for the private individuals for an ordinary communication of personal ideas, news, opinions and problems, etc. in written form. Many persons may leave their home for business, study, employment or other purposes. They simply communicate their personal news, views and other matters in the form of letter, post card, etc. through postal services. Sometimes, they give or receive money through post offices under postal bank services. Postal services bring the persons closer by means of letters, greetings, congratulations, best wishes, condolences, etc. Besides this, the modern means of communications like, telephone, fax, e-mail, internet services are costly and the middle and lower class people cannot afford them and the postal services are of immense importance to them in relaying messages, transferring parcels etc. iv. Importance to the Social Organization The organization which is established to provide different social activities to the people of the society is called social organization. The important massage or

97 Postal Service & Electronic Communication Service information can be informed to its branches, sub-branches and members of different areas. These written matters are transferred through post office by providing postal service. So, it is important for any kinds of social organization for providing right information is right time through postal services. Points to Remember i. Importance to Business Organization ii. Importance to the Government iii. Importance to the Private Individuals iv. Importance to the Social Organization 4. Historical Development of Postal Services in Nepal Human being himself is the source of information and he is the primary means of communication from the ancient times. When messages and matters were to be sent from one place to another, human beings were used in the past immemorial. As mentioned in the religious stories, different birds and animals like pigeon, parrot, dog, horse, etc. were supposed to be used in relaying messages. This is all the matter of stories but in reality, messages, news and things were used to be relayed by Rissallas i.e. the horse soldiers from about the Malla Regime. King Prithvi Narayan Shah had begun postal services by establishing Thapley Hulak and Kagazi Hulak. The former was to carry the government ration and the latter for transferring mails from one place to another. This attempt was the foundation in the development of postal system in the country. The organized postal system was started in the country from the regime of King Surendra Bikram Shah with the establishment of Hulak Ghar (Postal House) in 1935 BS. Since, then a number of post offices were established in different parts of the country, 43 such offices were established till 1956 BS. From the year 1957 BS, the government initiated the Bahirangi Chithee policy in addition to the general practice of posting letters by affixing postal tickets on the envelope. Bahirangi Chithee means posting letters without tickets where the receiver has to pay a double charge to the postman at the receipt of the letter. Because of its discomfort, it could not remain in practice for a long time. Till the year 2015 BS, Nepal’s postal services were limited to India. Mails and parcels were to be sent to other countries through the Indian Embassy by using Indian tickets. Nepal got the membership of World Post Federation (WPF) in 2013 BS and started sending mails to any country in the world by using her own postal tickets from the 1st of Baisakh, 2016 B.S. The WPF made it possible to send letters and parcels directly to any country throughout the world. Aerogramme was also brought into practice from the same year. After the establishment of Postal Service Department under the Ministry of Information and Communication, the postal services have been developed to some considerable extent. The post offices have been gradually increased after the initiation

98 Aakar’s Office Practice and Accountancy - 9 of the economic planning in 2013 BS. There were 124 post offices till the starting of the first plan and increased to 413 till the end. The Postal Service Department has printed and published different postal stamps of different traditions, cultures, natural beauties, distinguished personalities, etc. at a cost between 5 paisa to 25 rupees. As the objective of the government to provide postal services in all the villages in the country, it has made due attempts to involve private sectors in this field and to develop the procedures for autonomous administration in the post offices running under the Postal Service Department from the beginning of 9th Five Year Plan. Furthermore, the government has introduced new technologies, increased physical capacity of the offices for the advancement of its services. During the 10th Five Year Plan (2059 BS to 2064 BS), the government formed the post office as autonomous body. Government promote private sectors to develop internet service like e-post and e-mail. During the interim period (After 2064 BS to till), the government took the main objectivities to make effective with quality services by using modern technologies. In this way, the post office in Nepal has been developed to a considerable extent with the involvement of private sectors. Many courier service agencies are working in different services in urban areas. It has rendered valuable services in relaying mails and parcels between different places in and outside the country. It has also been providing banking services and other agency services by collecting insurance premium, remittance of money and with philatelic services. Thus, postal services have occupied large area of market by providing a number of services in and outside the country through its extensive network system. The chronological development of post office of Nepal is as follows: Date Chronological Development of Post Office in Nepal At the period of Prithvi Narayan Shah Thaple and Kagaje Hulak were established. 1932 BS Formally post office was established. 1935 BS Established of Hulak Ghar. 1938 BS Released first postal stamp. 2013 Ashwin 26 Nepal received membership of World Postal Organization. 2016 Baisakh Sent letters abroad using own postal stamp. 2019 BS Formulated Postal Act. 2020 BS Made Postal Office Regulation. 2030 BS Replaced, branch office by Chhoti Hulak 2033 BS Started postal banking services

99 Postal Service & Electronic Communication Service 2042-2047 BS Introduce EMS and increased the number of post office to 2232. 2049 to 2054 BS Started money order system in 85 places and postal saving bank into post office; numbers of post offices reached 3660, launched international EMS with 20 countries from 33 places of the country. 2054-2059 BS 95 area post offices and 800 department post offices were added. 2059-2064 BS Promotes private sector to develop post office as autonomous body and to develop e-post, email and internet services. 2064 - till To make postal service effective and quality service. To use modern technology. To enhance the competitive capacity of staff and the service. To provide quick service through post office, etc. 4. Methods of dispatching letters through post office There are different methods of sending letters and parcels from one place to another through post offices. According to the nature, importance and matter of news and materials on one side and the charge factor on the other, letters can be dispatched in the following ways. i. Ordinary Letter The method in which mails are sent only by affixing the postal stamps of the minimum prescribed cost on the envelope is known as ordinary post and such a letter is called an ordinary letter. It contains only the ordinary news and message and simply for a communication purpose. In Nepal, such mails can be sent by using the postal tickets of Rs. 2 to Rs. 8 upto the weight of 20 gms. If the weight of the letter is more than 20 gms, the additional postage stamp of Rs. 5 is required for every additional 20 gms. For the foreign countries the cost of postal stamp depends upon the distance of country and continent. Key Point The letter which is sent only by affixing the postal tickets of the minimum cost known as ordinary cost is called an ordinary letter. Ordinary letter

100 Aakar’s Office Practice and Accountancy - 9 Advantages i. It is easy and simple method. ii. It is the cheapest means of communication. iii. It is suitable for simple, ordinary and less important messages. iv. It is suitable for long message and letters. Disadvantages i. It is not safe. ii. No record is maintained of letters by post office. iii. It is not suitable for confidential and urgent matters. iv. It takes more time for delivery. v. It doesn’t assure the sender about the delivery to right place. ii. Registry letter The method in which letters and parcels are sent by affixing the postal tickets of a certain prescribed costs/charges on the envelope and by registering them in the post office is known as registered post and the letters are said to be the registered letters. This sort of letters contains urgent and confidential matter. Registration of such a letter is done by paying certain registration fees in terms of postal tickets which are affixed on the envelope just like an ordinary post. The name and address of the addressee i.e. the receiver and of the sender himself should be clearly mentioned on the envelope to the appropriate sides. After its registration, the word ‘registered’ is written in bold type letters on the face of the envelope and stamped by the post office. A registered post can be a simple registration or a Registered AD (Acknowledgement Due). After the registration of a letter, a slip is issued by the post office as its evidence. A simple registration does not inform the sender about when the post was received by the addressee. But a Registered AD can make the acknowledgement due. AD uses an acknowledgement form available at the post office by filling up the necessary details and sent to the receiver attaching with the letter. It is duly signed by the receiver and again delivered to the sender to inform him/her that the letter is duly received. It acts as a proof of the receipt of letter or parcel. An additional charge is payable for this acknowledgement form and the services thereon. Return Receipt (to be returned to the original post office for the delivery to the sender) Received a registered letter insured with Rs. ................... numbered ................. Delivered to the name ......................... weight (in words) ................................................... (in figures) .................... ............................................... Signature of the receiver Date of delivery received Registry letter