Account 9

gmail.com is e-mail address of Chetan Sednai. E-mail
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 Internet
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 No Parking Symbol
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

Office Resources 51

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.

Pr oject 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.

52 Aakar’s Office Practice and Accountancy - 9

Unit 3 Correspondence

CDC Syllabus 13 Periods

3.1 Introduction ObjeLcetiarvneisng After studying this unit, students will
3.2 Objectives be able to :
3.3 Qualities of a Good Letter
3.4 Structure of a Letter understand the concept, importance
3.5 Types of Letters (On the basis of and objectives of correspondence,

use and priority) know the essential qualities of a letters,
3.6 Specimen of Different Letters
3.7 Registration and Dispatch of Mails describe the structure/parts of a letter,
3.8 Notice, Circular (Official
write about the types of letters,
communication and Memo
(Tok Adesh) explain the procedures of handling
mails,

explain office information: understand
notice and its types, circular and its
types and mandatory order.

Government of Nepal

Heading Ministry of Home Affairs

Inside Name & Address District Administration Office, Chitwan, Nepal
Subject heading
Salutation Ref. No: 1114/075/76 Date: 2075/12/14
Body of the letter
To,
Complementary Closing The Mayor,
Signature, Name & Position Bharatpur Metropolitan City, Chitwan

Enclosure Sub: Regarding the name list of permanent staff.
Carbon copy
Dear sir,
Postscript
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.

COoffricresRpeosnoduernccees 53

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:

54 Aakar’s Office Practice and Accountancy - 9

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

Correspondence 55

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

56 Aakar’s Office Practice and Accountancy - 9

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

Correspondence 57

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

58 Aakar’s Office Practice and Accountancy - 9

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.

Correspondence 59

The Salutations The Complimentary Closing
Yours faithfully,
Sir, Yours obediently,
Madam,
Gentleman, Yours respectfully,

Dear Sir, Your truly
Dear Madam, Your faithfully
Yours sincerely,
Dear Miss,
Dear Mr./Miss. Cordially yours
Yours sincerely
Dear Member,
Dear Clients,
Dear Mr. Sharma
My Dear XYZ

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

60 Aakar’s Office Practice and Accountancy - 9

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
Complimentary closing
iv. Subject v. Body vi. Copy carried (CC to:)

vii. Signature, Name and Position viii. Enclosure ix.

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.

Correspondence 61

Kinds of Letter

On the basis of Inquiry letter On the basis of priority/
objective/nature Reply letter importance
Follow up letter
Government letter Order letter Ordinary letter
Business letter Confirmation letter Urgent letter
Application letter Complaint letter Most urgent letter
Personal letter Adjustment letter Immediate letter
Letter asking for payment Confidential letter
Very confidential 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.

62 Aakar’s Office Practice and Accountancy - 9

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

Correspondence 63

The Format for a Sound Bio-data

Name : BIO-DATA
Father’s Name :
Date of Birth : Laxman Babu Sedhai
Sex : Shyamji Atithi Sedhai
Marital Status : 2050-4-2
Religion : Male
Nationality : Married
Language Proficiency : Hindu
Address Permanent : Nepali
Temporary : Nepali, English and Hindi
Contact : Bharatpur - 12, Chitwan
Sitapaila, Kathmandu
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.

64 Aakar’s Office Practice and Accountancy - 9

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.

Encl: Letter copy of State Government, Yours sincerely,
Province No. 3
CC to: 1. State Government, Province .........................................
No. 3, Hetauda
2. Ministry of Home Affairs, (Ramakanta Poudel)

Govt. of Nepal, Kathmandu District Administration Officer

P.S. Post this information through authorized internet, email and website
of Nepal Govt.

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.

Correspondence 65

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

66 Aakar’s Office Practice and Accountancy - 9

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

Correspondence 67

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

68 Aakar’s Office Practice and Accountancy - 9

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.

Correspondence 69

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 The main objectives of business
letters is to maintain rules, letter is to perform business
regulations and system. activities.

3. Meaning It is written by government It is written by business offices for
offices for providing and receiving providing and receiving messages
messages and information for and information for business
government activities. activities.

4. Types Government offices write different Business offices write different

type of letters like ordinary, urgent, type of letters like inquiring, order,

most urgent, confidential, etc. complaint, adjustment, etc.

5. Subject matter In government letters, the subject In business letter, the subject

may be administrative, public matter may be business activities.

service and social welfare activities.

6. Exchange of It exchanges information between It exchanges information between
information operating level offices and central head office and branch offices.
level office.

7. Style and It is written in the same format and It is not written in the same style
format style by every government office. and format as it differs from one

business to another business.

8. Relationship It must be written for maintaining It may be written for maintaining

official and legal relationship among persons and official relationship

the government offices. among the business offices.

9. Subject It is compulsory to write the subject It is not compulsory to write the
heading
heading of the letter. subject heading of the letter.

70 Aakar’s Office Practice and Accountancy - 9

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.

Correspondence 71

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.

72 Aakar’s Office Practice and Accountancy - 9

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 Incoming mail Date Name and Subject in Person or Signature of
No. Date Ref. No. (4) address of brief authority the authority Date Remarks
(1) (2) (3) 075/8/1 (6) concerned receiving it
1. 075/8/5 1101/075 075/7/30 sender
Scholarship (7) (8) (9) (10)
2. 075/8/9 1109/075 075/8/5 (5)
Participation Principal
3. 075/9/8 110/075 Education
Office, Kaski Participation Programme
chief
Dawn School,
Chitwan Programme
chief
Ganesh Gyan
Joyti School,
Rupandehi

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.

Correspondence 73

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.

74 Aakar’s Office Practice and Accountancy - 9

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 Subject in brief Name of the Ref. Remarks
Date Dispatch. No. whom the mail is written sending section or No.

department

(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

Correspondence 75

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 Name and address of Date and time of Receiver
No. receiver dispatch Date & time Signature
1.
2. 101/2075 Aroma School, Chitwan 075/08/ 20

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 1. It is the process of recording
outgoing mail.
incoming mail. It is called ‘Chalani’ in Nepal.
It helps to know the records of
2. It is called ‘Darta’ in Nepal. 2. particulars of outgoing mail.

3. It helps to avoid the loss of 3.
incoming documents.

76 Aakar’s Office Practice and Accountancy - 9

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:

Correspondence 77

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

78 Aakar’s Office Practice and Accountancy - 9

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

Correspondence 79

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 non-
government 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 iii. Social notice
vi. Geographical notice
i. Government notice ii. Business notice
iv. Educational notice v. Physical notice

80 Aakar’s Office Practice and Accountancy - 9

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

Correspondence 81

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 Date: 2075/10/12

Ministry of Education
Kesharmahal, Kathmandu
Ref. No: 1102/075/076

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

82 Aakar’s Office Practice and Accountancy - 9

15. Differences between Notice and Circular

Basis Circular Notice
1. Form
A circular is an instructive A notice is ordinary information and
2. Flows information and always may be performed in written as well
performed in written form. as in verbal form.
3. Classification/
category A circular is sent from the head A notice relays the information in
office to its branches or from the an ordinary form to the public in
4. Meaning top-most authority to its lower general or it may be sent in the form
authorities. of letter to concerned individuals or
5. Copies organizations.
6. Parts of letter
7. Formality It can be classified into two It can be classified into different
groups like direct and stepwise. groups like social, government,
barriers, educational, geographical
and physical notice.

Circular is the act of passing Notice is the act of passing
information by the head office to information by an organization to the
its branches. concerned people and offices.

Original copy and many duplicate It is prepared by original copy only.
copies are prepared to circulate.

It contains the parts of letter. It does not contain all parts of letters.

It can be both formal means of It can be both formal and informal
communication. 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.

Correspondence 83

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.

E nclosed materials:

1 . New syllabus of 8, 9 a nd 10 classes - 350 pcs. .....................................

2 . Specification G rid of grade 10 - 350 pcs. Gopal Prasad Poudel
Total - 700 pcs. Section Officer

Tok Aadesh

Glossary : indefinite
: certificates/documents
Ambiguous : requirements/condition
Testimonials : application/request
Specification : alternate/replacement
Appeal : agreement/contract
Substitute : compromise
Dealt : notice issued by need office to branch office in written
Negotiation
Circular form
: act of recording of incoming letter in a book.
Entry

84 Aakar’s Office Practice and Accountancy - 9

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?

Correspondence 85

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.

Pr oject 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.

86 Aakar’s Office Practice and Accountancy - 9

Unit 4 Record-keeping

CDC Syllabus 4 Periods

4.1 Introduction
4.2 Objectives
4.3 Types of Record-Keeping

ObjeLcetiarvneisng 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.

CRoecrroersdp-oknedepenincge 87

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:

88 Aakar’s Office Practice and Accountancy - 9

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

Record-keeping 89

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 Sugauli Treaty 1816 AD
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 Minute book
Daily saving statement
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, inter-
office 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.

90 Aakar’s Office Practice and Accountancy - 9

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 Wedding card
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

Record-keeping 91

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.

Pr oject Work

a. Collect any two of important, useful and unimportant records from
your school, nearby office or house and show to your teacher.

92 Aakar’s Office Practice and Accountancy - 9

Unit 5 Postal Service and
Electronic
CDC Syllabus
Communication Service

9 Periods

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

Postal Service & ElectronRieccCoordm-kmeuenpiicnagtion Service 93

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

94 Aakar’s Office Practice and Accountancy - 9

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

Postal Service & Electronic Communication Service 95

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

96 Aakar’s Office Practice and Accountancy - 9

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

Postal Service & Electronic Communication Service 97

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
Thaple and Kagaje Hulak were established.
Narayan Shah
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

98 Aakar’s Office Practice and Accountancy - 9

2042-2047 BS Introduce EMS and increased the number of post office to
2049 to 2054 BS 2232.
2054-2059 BS
2059-2064 BS Started money order system in 85 places and postal saving
bank into post office; numbers of post offices reached 3660,
2064 - till launched international EMS with 20 countries from 33
places of the country.

95 area post offices and 800 department post offices were
added.

Promotes private sector to develop post office as
autonomous body and to develop e-post, email and internet
services.

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, Ordinary letter

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.

Postal Service & Electronic Communication Service 99

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 Registry letter
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

100 Aakar’s Office Practice and Accountancy - 9