Office Practice and Accounting -9

Approved by Government of Nepal, Ministry of Education, Curriculum
Development Centre, Sanothimi, Bhaktapur as an additional material






Office Practice




and Accounting
















9














Author
Pramod Parajuli

Office Practice


and Accounting 9






Publisher
Green Books

Copyright
Author (2074 BS)


Edition
First : B.S. 2074 (2017 AD)
Reprint : B.S. 2075 (2018 AD)

Layout
The Focus Computer
[email protected]

Printed in Nepal

Preface







I have a distinct pleasure in placing the book ‘Office Practice and Accounting’
for the students of grade–IX. This book covers both the theory and numerical
problems with sufficient illustrations. The objective behind writing this book is
to provide a complete subject matter required to cover the syllabus prescribed
by CDC, Nepal. I hope this book will help to impart the students an insight into
the subject, explaining the complexities involved in a simplified manner and

helping them to achieve academic goals. I have attempted to make this book
simple, logical and natural.
For an easier navigation and understanding, various topics are divided into
chapters, units and sub-units that help students to understand the subject

matter in easy way. I hope, not only students but teachers as well as persons
interested in accounting also will be benefitted from this book.

I would like to thank to Green Books team for the publication and distribution
of this book. Focus Computer deserves the words of appreciation for the
computer work. I am greatfull to Mr. Gautam Siwakoti for his invaluable
suggestions. Similarly, I would also like to express my hearty thanks to my
spouse Uma for her great sacrifice and patience which is the great source of
encouragement to bring this book in this from.

Finally, I request to the teachers, students and readers to express their views as
well as their suggestions for further improvements of the book.



Author

Content




Unit 1 : Office and Office Personnel 1 - 17
Unit 2 : Office Resources 18 - 27

Unit 3 : Correspondence 28 - 49

Unit 4 : Record Keeping 50 - 54
Unit 5 : Postal and Elecectronic Communication Service 55 - 60

Unit 6 : Business 61 - 83
Unit 7 : Meeting and Conference 84 - 92

Unit 8 : Book Keeping 93 - 107

Unit 9 : Journal 108 - 136
Unit 10 : Ledger 137 - 151

Unit 11 : Subsidiary Book 152 - 180

Unit 12 : Trial Balance 181 - 196
Unit 13 : Government Account 197 - 204

UNIT
1 Office and Office Personnel
































Learning objectives:


After the completion of this unit, students will be able
to understand:
• meaning and definition of office.

• features importance and functions of office.
• types of office.
• meaning of office personnel.
• meaning of office assistant.
• quality required for office assistant.
• qualification of office assistant.

















GREEN – Office Practice and Accounting 9 1

1 Office and Office Personnel

















Meaning and definition of office

The word 'office', as understood by the common man, means a place where all sorts of
clerical works are performed and where all kinds of papers are dealt with.

The office is an important function of business like other functions such as production,
marketing, accounting, financing, etc. The term ‘office’ should be defined to represent
office work rather than the place where the office work is done. That means, the
office should not be defined merely as physical structure at a particular place. If the
office is restricted to a particular place only, it will mean that the work which by its
nature is office work and is performed outside the four-walls of the office will remain
uncontrolled. Therefore, the term ‘office’ should be interpreted widely to represent
functions which it performs rather than the place where they are performed.

In every modern organization, from a business concern to a government department,
there has to be some people to receive, record and supply necessary information
to the managers and executives and to undertake other identical activities like
maintaining files and preserving important documents. These are essential for the
efficient management of the organization as much as they help the managers and
executives to plan, direct and control the operations of the organization. These clerical
activities, taken together, comprise an important service function, and are carried on
in the 'office'.


"An office may be regarded as a place where control mechanisms of an
organization are located."- George R. Terry.



“Office is a place where clerical functions are carried out."- J.C. Denyer.



"Office exists anywhere, where certain kinds of works are performed."-
Edward Roche.




2 GREEN – Office Practice and Accounting 9

In modern times, the word 'office' is used in a broader sense to represent the functions
performed by the clerical staff rather than the place where such work is performed.
In this sense, office work implies clerical work, whether it is performed in a particular
place called the 'Office' or in the factory or elsewhere.

Functions of an office

The functions of a modern office may be divided into two broad categories:
1. Basic functions, and
2. Administrative management functions.
1. Basic functions

The basic functions of an office are to collect and provide information to all managers
and departments on the organization. These are basic functions which must be
performed by every office. Without the performance of these functions, the office
can't serve its purpose.
The basic functions performed by an office are as follows:

a. Collecting and receiving information
The office is continuously engaged in collection of relevant information from internal
and external sources. It collects information in the form of telephonic messages, circulars,
letters, notes, memoranda and so on. It also receives information from other organizations
and government departments which is necessary for the functioning of an office.
b. Recording information

After receiving and collecting information, the next major function of the office is to
record the information in a suitable form from whatever source or into some form of
written record. Records of certain information, such as trade circulars, correspondence
with customers, price lists, etc., are to be preserved for a short period but records
which are to be preserved for a long period are books, registers, policy-decision
papers, licenses, etc. It may be helpful as a proof in case of disputes.
c. Processing or arranging information
The information received and collected is analysed and arranged or re-arranged in
a certain order to make its usability more functional from the point of view of the
management.
The processed information is arranged in a logical way. For instance, accounts of
expenses and income are arranged in the form of financial statements as it is acceptable
to income tax department; pay-rolls, statement of sales, etc., are prepared in such a
way so as to serve the purposes of the management.
d. Communication of information
The office may be compared to a pipeline for supplying information in two ways.
On the one hand, it is the function of the office to supply information as collected,


GREEN – Office Practice and Accounting 9 3

recorded and processed by it to the management whenever required; on the other
hand, it is also the duty of the office to communicate the policy decisions, guidelines
and instructions issued by the management to the departments and departmental
executives for their guidance. The information supplied to the management may be
of a routine nature, viz., staff attendance, stock position, cash and bank balances, etc.
The information may be supplied verbally or in writing.

2. Administrative management functions

It is not enough for the office to carry on its basic function of collecting, processing,
recording and supplying information to the management. It has also to arrange for
the safeguarding of the furniture, equipment, machines, cash, securities, records,
contracts and other valuable assets of the organization; to organize the office
scientifically and set up suitable systems and routines for each phase of office work to
look after the selection, training, placement and remuneration of the office personnel;
and to devise suitable methods for evaluation of their performance; to arrange for the
selection and purchase of office furniture, machines and equipment; to arrange for
the designing, production and purchase of office forms and stationery; and carry out
the management processes of planning, organizing and collecting. The exact nature
and scope of these functions are discussed below:
a. Carrying out management process
The efficient management of any business organization depends on the successful
application of three major management processes - Planning, Organizing and
Controlling. This also applies to the management of the office itself. This involves
planning of the objectives, polices, organization and operations; setting up of the
actual organization to carry out the plan; and directing, coordinating and controlling
the execution of the work according to plan.
b. Designing and purchase of office forms and stationery
Office work being mostly paper work, adequate supply of office stationery of suitable
quality and of suitably designed office forms is of vital importance for the systematic
and speedy performance of office work. Use of standardized forms and stationery
simplifies office operations, increases output of work and reduces cost of office
management. It is the function of the office to book after the standardization selection,
and purchase of office stationery and its distribution of different departments.

c. Office systems and routines
For the efficient and economical performance of office operations, each major phase
of office work has to be carefully analyzed and a planned procedure or system of
performing each phase of work has to be set up. One of the important functions of
the office is to plan and set up suitable systems and routines for each major phase of
office work.
d. Selection and purchase of office furniture, equipment and machines
The efficient and economical performance of office work also requires the provision
of suitable and adequate furniture, equipment, machines, etc. for the different


4 GREEN – Office Practice and Accounting 9

departments. It is the function of the office to arrange for the selection and purchase
of the right type of furniture, equipment and machines in right quantities, so that
office work according to the planned system and routine can be carried on without
interruption. The office has also to look after the proper assignment of the furniture,
equipment and machines to the department' and employees to ensure their fullest
utilization, as well as arrange for their maintenance, servicing and replacement
according to need.
e. Selection, training, placement and remuneration of personnel

Efficient economical performance of office work depends, to a great extent, on the
proper selection and management of the office personnel. One of the major functions
of a modern office is to arrange for the selection and recruitment of the right kind of
staff, their training and placement in position where they will be most effective, their
discipline and encouragement through remuneration, promotion and other incentives
and suitable amenities for their physical and moral well-being. It also includes
steps for retaining their interest and loyalty to the organization and maintenance of
harmonious relationship among themselves.

f. Safeguarding of assets
The assets of an organization include fixed installations of the office building like
telephones, lighting and ventilation systems, fans, air-conditioners, water coolers,
etc., as well as movable assets like furniture, office machines, equipment of various
types, cash and securities, records, deeds, and documents, etc. These are considered
essential for the proper functioning of the organization, and it is the function of the
office to arrange for the protection and safeguarding of assets against loss or damage
from thief, fire or other means.

Importance of an office
The 'Office' forms an important and indispensable part of every business undertaking,
big or small. The importance of the office to a business enterprise cannot be managed
efficiently without clerical assistance. It has been very well said, "The office is to
business what the mainspring is to the watch."
The efficient management of a business enterprise depends on the effective
performance of certain basic managerial functions, such as:
• Planning, formulation of policies and preparing programmes of action.
• Communication of policies and executive decisions to the employees and workers.
• Directing and guiding the workers.
• Coordinating the activities of different departments, and.
• Controlling business activities and evaluating the results.
In other words, "A well-organized office makes it possible for management to plan
its operations intelligently, to put its plans into effect surely, to follow their progress
currently, to determine their effectiveness promptly, to appraise the results without
delay, and to coordinate all the activities of the business."

GREEN – Office Practice and Accounting 9 5

The part played by the office in enhancing the effectiveness of the administrative
actions invariably makes it the focal point of all the activities of an organization, the
centre of all administrative functions.

Whether it is a government department, or a business enterprise or an educational
institution, office is vital for its functioning. In the case of a business enterprise,
operations must be planned. Planning is to be followed by execution. These processes
of management require control, communication and coordination of effort to achieve
the well-defined objective. Besides, most of the commercial transactions of the
enterprise necessitate clerical procedures to deal with orders, dispatch invoicing and
payment. The executive processes and administrative routines of a business rely on
office. To sum up, the importance of the office arises due to the following factors:

1. Office as information centre: It can be described as the information center or
data bank of an organization. All kinds of information and figures, whether
past or present, are available in the office. The information furnished by the
office serves as the basis for forecast, planning and control.
2. Channel of communication: Office is the channel through which
communications, especially written communications, move from top to bottom
and in the reverse order as well. An organization would fail, in spite of the
best organizational talent, if objectives, policies, orders and results are not
communicated in either direction.
3. Aids in coordination: The process of coordination is almost impossible
without the presence of office. Office furnishes the machinery for coordination.
Coordination is possible due to the links that the office provides for various
activities of the organization. Office provides the necessary information and
knowledge for coordination.
4. Aids in managerial controls: Control can be described as the measurement
and correction of the performance of subordinates in order to make sure that
enterprise objectives and the plans made to achieve them are accomplished.
Control is thus a necessary function of management. Controlling required (i)
establishment of standards, (ii) measurement of performance against these
standard; and (iii) correction of deviations from standards and plans. We
cannot fulfill the requirements of control without the help of office. Necessary
data, information and plans are prepared and presented on paper. All this is
necessarily a clerical operation.
5. Importance to workers: Effective human relations require effective organization.
Preparation of wage and salary sheets and their payment are the responsibilities
of the office. Office is also responsible for operating employee benefit schemes,
e.g., the pension and the provident fund schemes. In the absence of a good
office, the organization may face disgruntled workers.
6. Importance to shareholders and creditors: Office serves as the link among
the shareholders. Issue of share certificates, share transfer, issue of dividend
warrants, issue of notice of company meetings and answering different inquiries



6 GREEN – Office Practice and Accounting 9

of shareholders is work of the office. Similarly office links the creditors with the
organisation and has to act as servicing department for them.
7. Importance in relation to customers: The importance of office in relation to
customers is great. Office acts as the channel that links the business organization
with its customers. Their inquiries, orders and complaints are taken care of by
the office through direct personal contact. Besides, newspaper medium is also
used by the office to inform the customers about products and their uses.
8. Importance in relation to government and general public: Today a business
organization is recognized as a social institution. It is required to satisfy
government regulations. The office acts as the link between different government
departments and the organization. Office is also the link between the general
public and the organization. Office is responsible for creating a proper type of
image for the organization in the minds of people. It is responsible for building
up a healthy social image. An organization cannot be anti-social and this idea
has to be conveyed to the outsiders.
Types/ Kinds of office

The followings are common types of office in practice:
i. Government offices: Government offices are those offices which are established,
owned, managed and operated by government. The main objective of the
government office is to provide services to general public and to maintain
peace and security. A government hospital is established with a view to provide
necessary health service at possible minimum cost to people; a government
school provides education at nominal cost and various services are rendered free
of cost. In this way, government offices are service motived. As far as possible,
government offices provide service to the people of every corner of the country.
Ministries, Departments, District Offices, Local Offices are the examples of
government offices. Government offices are established to fulfill the following
objectives:
• To provide basic services to people.
• To ensure the presence of the government.
• To provide employment opportunity for the people.
• To collect the government revenue (tax and non-tax both).
• To maintain good governance.
• To protect nation from internal and external security threats.
• To maintain the law and order.
• To maintain diplomatic relation with foreign countries.
• To develop the infrastructure for development of the country.
ii. Business offices: All the profit motive offices come under this category. Not only
private sector but also government can establish business office. Government and



GREEN – Office Practice and Accounting 9 7

private offices can also establish business offices jointly. So business office can be
categorized as follows:
a. Government business offices: These are the offices established by government
either with full or partial investment. But the majority share and management are
held by the government in regard to partial ownership. Generally, if more than
51% share of investment is held by government in any organization, it is called
government office. Government makes investment in priority sectors, especially
in productive field where individual investment is insufficient. Another objective
of government financing in business is to protect general public from the
monopoly. Nepal Telecom is one of the examples of government business office.
b. Private business offices: When any organization is established by an individual
or group of individuals through business to earn profit, it is known as private
business office. Wealth and profit maximization is the ultimate goal of these
offices rather than rendering service. Sole Trading Concern, Partnership firm,
Joint Stock Company etc. are private offices.
iii. Service motive offices: The offices which are established with the objective of
rendering services rather than earning profit are called service motive offices.
These offices provide services free of cost to the needy people. Nepal CRS
Company, Lions Club, Red Cross Society, Nepal Scout, etc. are the examples of
service motive offices. Common features of such offices are:
• Established with the objectives of rendering services.
• A management committee is formed for management of such offices.
• Donations and income from property (lease rent, interest on bank deposits
etc.) are the prime source of income of these offices.
• These offices have separate legal entity.

Organization of office
A business enterprise can attain its objectives only when it takes systematic steps
in this direction. Business activity, in other words must be well coordinated and
conscious to achieve maximum output at minimum expense of resources. Cooperation
of individual efforts and their use for achieving defined objectives is possible only
through 'Organization'. In dynamic sense, organization is a process of welding
together a framework of positions which can be used as a management tool for the
most effective pursuit of the goals of an enterprise.

Organization covers the whole field of relationship of various factors present in
a given effort. Basically, economic activity involves the use of various factors of
production like land, labour, capital and enterprise. These factors are unproductive
and purposeless unless they are combined effectively.
In other sense, as Koontz and O' Donnell say, "Essentially it is the creation and
maintenance of an intentional structure of role." Therefore, in a narrower sense,
organization denotes the structure of duties and activities necessary for the conduct
of a business without which a business cannot achieve its common objective. The


8 GREEN – Office Practice and Accounting 9

organization structure must have the following characteristics imbibed in it:
i. It must reflect objectives and plans.
ii. It must be bounded with trained people.
The process of organization has to be applied to every department of the enterprise,
including the office.

Steps in organization

A logical method must be applied to the process of organization. In order to do this,
following steps in organization must be taken:

1. Establishment of enterprises objectives.
2. Formulation of derivative objects, policies and plans.
3. Determination of activities necessary to accomplish these goals, policies and
plans.
4. Enumeration and classification of these activities.

5. Grouping these activities in the light of human and material resources available
and the best way of using them.

6. Delegating to the head of each group the authority necessary to perform the
activities.

7. Typing these groupings together horizontally and vertically, through authority
relationships and information systems

Office Personnel

Meaning and definition
Office personnel are all the employees working in an office. This includes employees
working at top level (Strategic level), middle level (Tactical level) and bottom level
(Operating level). Office personnel which is also known as human resource, plays a
key role for the successful operation of business. Every organization is established
having some definite objectives. To fulfill the objectives, various activities are carried
out. Staff having different skill, knowledge, experience and qualification are required
to meet the goal and objectives set in organizations.

Private as well as government office appoints office personnel as per the nature and
demand of job. In Nepal, government office employees are known as civil servants.
These civil servants are classified into different levels like Secretary, Joint Secretary,
Under Secretary, Section Officer, Nayabsubba, Kharidar, Mukhiya, Peon, etc. The jobs
to be performed by these employees are clearly defined. Private offices have their
own rules, regulations and procedures to regulate the personnel system which may
vary according to nature, scope and volume of the office.





GREEN – Office Practice and Accounting 9 9

“The office personnel refers to all the employees of the office comprising the
chief, sectional chiefs and assistants who jointly work for the attainment of the
organizational goals."- Beach


So, we can conclude that the office personnel are those manpower having required
skill, knowledge, experience and qualification to achieve the organizational goal.
Office chief, sectional chiefs and subordinates are common form of office personnel
who work at different levels for the sake of the organization.

Types of office personnel

The Office Manager /Chief
The office manager is a person who does planning, organizing, staffing, directing and
controlling of the various office activities performed to accomplish the objectives of
a business enterprise. He or she is the officer-in-charge under whose guidance the
office personnel performs the various office duties. The office manager is vested with
authority and he or she is also responsible for all that is done at the office.
In recent times, the job of office manager has become much more challenging and
dynamic because of the changing pattern of society as a whole. The modern office
is not what it used to be in the good old days when the office personnel used to
sit in the room filled with heaps of paper and files and worked till late evening.
The changing pattern of the office is such that most of the paper or clerical work
is performed with the help of sophisticated machines like the computers and/or
word- processors. The methods of letter-writing, mail-handling, filing, indexing, etc.,
have changed considerably and the communication systems have been modernized.
Many new systems have been developed, like the management information system,
systems analysis, data processing, etc. Time has become the most valuable factor for
all sorts of business and efficiency is required to handle the modern situation. Most
of the manual devices have been replaced by machines. Hence, the main job of the
modern office manager is confined to planning the resources and organizing them
in an efficient manner so that with great speed information is obtained or analyzed
or passed on to others. The success of modern office manager lies in meeting the
challenges by developing fast and sound systems of management information,
reducing the amount of unnecessary paperwork, developing the form of information,
handling automated offices, motivating the clerical staff properly and finding out the
new methods of working in order to cope up with the fast pace of progress.

Functions of an office manger
The functions to be performed by an office manager largely depend upon the size and
volume of business which is required to be undertaken and the system of information
adopted by the enterprise. Basically, the office manager is required to handle all
aspects of office work right from planning the office accommodation and layout,



10 GREEN – Office Practice and Accounting 9

providing congenial working conditions including the machines and equipment
down to recruitment, placement and training of office personnel, motivating
them to work and controlling the work. On one hand, he should be responsive to
the higher management of the enterprise, on the other hand, he has to take work
from his subordinates and use tact for getting the same done. It has really become a
challenging job in the modern days and only tactful and competent persons can hold
this assignment. Though there is no watertight compartment in which we may keep
the functions of the office manager because of the fast changing pattern of business
needs, yet common and important functions are summarized below:

a. Perform managerial job
The primary functions of management, e.g., organizing, directing, controlling, etc.,
have to be performed by the office manager. In planning, the office manager has to
decide in advance what is to be done and how the work is to be done. As per the
policy frame work of top management, the office manager has to prepare plans,
programs, budget, etc. In organizing, the office manager has to divide and distribute
the entire office work amongst persons, allocate the jobs, delegate authority and fix
responsibility. For this purpose, a suitable number of sections or departments may be
created in the office, like cash, accounts, typing and duplicating, filing and indexing
sections and so on. Specialized persons may be entrusted appropriate jobs and the
manager may ask them to report progress from time to time. In directing, the office
manager has to motivate office personnel to do the right type of work for the office
by way of appreciating their work, giving them incentives or punishing them for
their mistakes. For the purpose of controlling, the office manager has to assess their
performance from time to time by fixing the standards and evaluating the actual work.
All these are management functions which are performed by the office manager.

b. Office location, accommodation and layout
The office manager has to select the site for the office by taking into account the
various factors, decide on the office premises and the layout so that the office work
may be performed efficiently without wastage of time and man-hours. Making the
changes effective in the organizational set-up of office is also a part of the job of the
office manager.
c. Providing working environment

The office manager has to ensure that proper and adequate physical conditions
are provided at the place of work. This may include colouring of walls, furnishing,
lighting arrangements, maintaining suitable temperature by way of coolers or air
conditioners and ventilators, arrangement of sanitation and cleanliness, provision for
toilets, water-coolers, canteen, providing safety and security in the office and taking
measures for reducing internal and external noise. All human beings are governed
by their whims and desires. As such, they can only work efficiently under good
atmospheric conditions.




GREEN – Office Practice and Accounting 9 11

d. Arranging modern machines and equipment
In order to cope with the fast increasing needs of information in business, the office
manager has to make arrangement for the requisite machines and equipment and
train the staff to work on them so that the work is performed accurately, quickly and
protected from frauds.

e. Arranging forms, stationery and other supplies
The office work cannot be performed without printed forms or other stationery items
like paper, pins, pencils, pens, etc. All these are arranged beforehand and issued to
staff for use. For properly controlling these items, the office manager has to assess
the requirements and arrange for their centralized purchase, storage and controlling
consumption.
f. Handling personnel matters

For the members of staff working under the office manager, he or she has to keep up-
to-date records about their leave, salaries and other matters. The payrolls are prepared
and salaries are distributed to the staff. All these matters are to be efficiently organized
by the office manager. Proper and timely training of staff needs to be arranged.
g. Developing office procedures and methods

For efficient working and rendering efficient services, the office manager has to
develop new methods and short-cut procedures and apply them in the day-to-day
working. For this purpose, time and motion studies may be conducted or valuable
suggestions may be invited from the staff and these may be implemented in the best
interest of all. It is the duty of the office manager to ensure that all the office services
are rendered efficiently.
h. Coordination
In a big office, the office manager has also to coordinate the efforts or works of
different sections in such a way that there is no duplication or wastage and the office
expenditure remains well within limit. For this purpose, he may arrange meetings,
progress reports or worksheets, etc.

i. Maintaining good human relations
One of the functions of the office manager is to maintain good relations between
workers, superiors, subordinates and the outside public. When cordial relations are
maintained, each and every person cooperates and works happily towards achieving
the goals.
Thus, the office manager has to ensure that the office operations are carried out
smoothly and efficiently under his/her stewardship.

Branch/Section Officer
A branch officer is in charge of the overall management of the affairs of a branch office.
He is the chief or in-charge of a particular branch or department of an organization.


12 GREEN – Office Practice and Accounting 9

The senior management of a business uses a branch officer as its branch representative
and keep connection with a branch office.
The branch officers coordinate and manage affairs in the branch office and implement
decisions made by the head office. Their duties vary with their different positions. He
is accountable and responsible for establishing the strategic direction for the branch
in concurrence with the branch goals. In government office of Nepal, branch officer
belongs to the rank of third class gazette officer and known as Shakha Adhikrit (zfvf
clws[t). But in business, department head or sectional chief is considered as a branch
officer and he is accountable and responsible for establishing the strategic direction
for the branch in concurrence with the branch goals.
Functions of Branch Officer

The main functions of branch (section) officer are as follows:
• To maintain communication between the branch and management by preparing
daily, weekly, and month-end reports regarding operations and productivity.
• To formulate recommendations and provide feedback to management regarding
operational policies and procedures.
• To play a liaison role between chief and lower level staff.
• To implement decisions in branch and operating level made by the head office.
• To follow the order and instruction given by office chief.
• To report the performance, problem and achievement of his section, etc.
• To assist in evaluating staff’s work performance by helping to prepare and deliver
annual reviews and performing coaching sessions.
• To assist in managing the security and safety of the branch, by analyzing security
and safety policies and procedures.
Office Assistant

Office assistants refer to those employees in office who perform the day to day
operating nature job and duties like typing, filing, taking inventory, keeping records
and sorting checks. They may also prepare documents, process mail and answer
telephones.
Functions and duties of office assistants

An office assistant has to perform various works which are repetitive in nature. The
common functions that should be performed by office assistant are as follows:
a. Planning the daily work: Office assistants are not specialist, so they have to
perform numbers of jobs daily. If a plan is prepared to perform these jobs, better
result is achieved on one hand and there will be reduction in work load on the
other hand. That’s why office assistant should prepare a daily plan for the job to
be performed as well as they should help to prepare daily job plan for the office
chief.


GREEN – Office Practice and Accounting 9 13

b. Drafting and typing letters: Much of the communication that takes place in an
organization is in writing. Thus drafting and typing of letter is major responsibility
of office assistant. The office assistant is responsible for drafting of the ordinary
letters, reply letters, greetings, congratulations, condolence letter etc. Letters
consist ordinary to most confidential matters which should be dealt secretly. The
office assistant should handle these all. Use of computer saves the time and cost
so office assistant should have the skill of computer typing.
c. Filing: Filing is a part of record management that refers to systematic and scientific
collection, arrangement and retention of past records that are needed for future
reference. The main purpose of filing is to provide security to important records.
The duty of office assistant is to maintain the filing system properly, systematically
and safely.
d. Making and handling telephone calls: Telephone is commonly available means
of communication in office in these modern days. Telephone calls should be
handled properly for the good public relation. At first, a short introduction of him/
her along with the organization should be given while handling the telephone
calls. Polite and courteous language, correct information, prompt response is very
essential and important part of handling of telephone. Unnecessary calls should
be avoided tactfully. Important calls should be responded on time and reported to
concerned person/ authority.
e. Note taking and transcribing: One of the major duties of office assistant is to
take the note of the important points as dictated by the chief. A brief note should
be prepared while taking instruction. Later it should be changed into long-hand
script. This act is known as note taking and transcribing which is very important
in office. This helps to make letters or documents, deal with visitors and other
important official activities without frequent asking with chief.
f. Handling visitors: Handling visitors is the process of receiving, greeting, inquiring
and providing information to the visitors. They are the guests of an office. The
office assistant should welcome the visitors, pay attention, listen and guide them
to the concerned section or department. S/he should be polite, courteous and
tactful while handling visitors.
g. Making arrangements and schedule for the chief: Office chief has to bear lots of
official responsibilities that makes him busy. Formulation of plans and policies,
visiting different places, taking various decisions, dealing with parties, attending
meeting are the frequent occurring jobs that office chief should handle. It is the
duty of an office assistant to manage the necessary things like documents, letters,
reservation of hotel or lodge, tickets, passport, visa, etc. Besides these office
assistant should also remind the chief from time to time regarding these things.
h. Using of machines: Now a days use of different types of machineries and devices
is increasing day by day in offices. Machines increase the efficiency, save the time,
increase the quality of the product or job in the office. Machines that are essential
in any office are computers, calculators, photocopy, fax, etc. It is the duty of an
office assistant to know how to use them properly. Right use of machine increases
the goodwill of the office.



14 GREEN – Office Practice and Accounting 9

Qualities of office assistant

Office assistant refers to those employees in office who perform the day to day
operating nature job which are repetitive in nature. An office assistant should have
different types of physical and mental qualities. The qualities that an office assistant
should have for better job performance are as follow:
1. Personal appearance: Personal appearance refers to the physical outlook which
is one of the most important qualities of an office assistant. Attractive personality
is essential for the first impression to the visitors. Attractive appearance does not
mean wearing expensive dresses, and ornaments, it is maintaining dress ups
matching with personality and maintaining good physical health which adds
value to personal appearance.
2. Proper health: Healthy mind exists in healthy body so it is necessary for a person
to maintain good physical health to have good mental health. Only a healthy
person can perform the job better. So, office assistant must be physically and
mentally healthy. For maintaining proper health, office assistant needs to fulfill
some physical activities like timely bathing, regular brushing of teeth, putting on
clean dress, cutting hairs and nails short, etc. In case of any sickness, he should
go to hospital, take medicine and rest as suggested by doctor to maintain good
health.
3. Neatness and cleaness: Office assistant should wear neat and tidy dress and
take regular bath to maintain smart personality. Besides this, he should maintain
neatness and tidiness by cutting nails and hair, brushing teeth regularly,wearing
well ironed dress, etc. Visitors always want to deal with clean and tidy employees.
Neat and clean peson can impress other persons easily which is essential for office
assistant.
4. Regularity in duty: Every person should fulfill the duty assigned to him. The
office assistant should be regular and punctual in attending the office duties.
Absenteeism and unnecessary leave should be avoided or minimized. He should
come to office in time and leave the office after office hours.
5. Patience: Patience is concerned with self-control. An office assistant should be able
to control the temper, emotion and nervousness. Different types of people visit
office, some of them may show awkward behavior which may create unexpected
problems. In such situation office assistant should try to take the situation in
control patiently.

Qualification of office assistant
Qualification is the combination of skill, ability and knowledge which equips a person
to perform the assigned job efficiently. The qualification can be academic qualification,
experience, knowledge, skill, training, etc. The following qualifications are required
to be a successful office assistant:

i. Academic qualification: Minimum academic qualification is foremost for any
kind of job. An assistant must possess minimum educational qualification which

GREEN – Office Practice and Accounting 9 15

is required for a given job. Job description defines the minimum qualification
needed for the job. Unqualified person can not handle his jobs properly. In
government offices of Nepal, a Kharidar should have SEE, Nayab Subba should
have Intermediate level degree and Bachelor level degree for section officer.
Private offices also have the rule for minimum qualification required as per the job
specification.

ii. Experience: Experience is an important qualification to perform any kind of job. It is
the process of gaining additional knowledge and ability through constant practice
on a particular job. It makes the person perfect in his job. So, an experienced office
assistant can perform his/her jobs in better way.

iii. Knowledge of rules and regulations: Every office has own rules and regulations
which completely or partially may differ with others. An assistant should have
knowledge of rules and regulations of the office. He should also be familiar
with the current laws and legal formation of the country. Knowledge of rule and
regulation helps office assistant to avoid mistakes and errors.

iv. Training: Academic qualification can be linked with practical knowledge through
training. Training is an act of making the person capable of doing the work in
a systematic manner. It sharpens caliber of staff and develops confidence for
performing the assigned job more efficiently. So training is essential to be a
qualified office assistant. Trained office assistant in related job adds value to the
job.

v. Knowledge of local and foreign language: It is an extra qualification of office
assistant. Knowledge of local and foreign language helps to deal with the respective
problem in better way. It is not possible to know all the languages but if local and a
common foreign language is known, it will be assess for office assistant and office
both.

vi. Knowledge of accounting: Accounting is concerned with recording financial
transactions of office. An office assistant should have knowledge of accounting.
Sometimes, he should keep the record of petty expenses incurred in the office. So,
he should have the knowledge of financial rules and regulations as well as the
principles of accounting.

vii. Knowledge of office system and procedure: Office procedures are clearly defined
practices that everyone who works in an office follows. It sets the standard for
how a staff works together in the office. It is often a set of rules or polices guiding
the operations of an office. An assistant should be familiar with the office system
and way of performing jobs. Knowledge of office system and procedure helps
office assistant to handle the day to day office activities properly.





16 GREEN – Office Practice and Accounting 9

EXERCISE


Give short answers to the following questions.
1. What is an office? Mention its basic functions.
2. Define office. Mention its importance.

3. Mention administrative functions of office.
4. Who is a section officer? Write his functions.
5. Who is a personal assistant? What works does s/he perform?
6. Who is office assistant? Mention any four qualifications required to be a good
office assistant.

Give long answers to the following questions.

1. Who is office chief? Explain the functions of the office chief.
2. What is organization of office? Explain.

3. Who is office assistant? Explain any eight qualifications of office assistant.
4. Explain any six functions and duties of office assistant.
5. Explain the types of office.







































GREEN – Office Practice and Accounting 9 17

UNIT
2 Office Resources
































Learning objectives:


After the completion of this unit, students will be able
to understand:
• meaning and definition of office resources.

• necessity and importance of office resources.
• types of office resources.


























18 Office Practice and Accounting 9

2 Office Resources












Meaning and introduction

Every organization is established with specific objectives and goal. To achieve the
objectives and goal, it has to perform various activities and different types of resources
are needed to perform the activities. The resources needed for these purpose in the
office are known as ‘Office Resources’. In absence of the resources office can not run
and the office becomes useless. Manpower, money, materials, machines, means of
transportation, means of communication, etc. are the important office resources.
Manpower plays a key role among all other resources because in absence of competent
manpower, the other resources cannot perform well. The success of any office depends
on proper and efficient utilization of available office resources.


''Office resources refer to all those means including manpower, which support
in the operation of office procedures.'' S.P. Arora.


So, we can say that all supporting things including manpower, used in office to
carry out the day to day activities to achieve long-term organizational goal are office
resources.

Necessity and importance of office resources

Office resources are most essential for any office to conduct daily jobs to prepare
strategies. The success of any office depends on proper and efficient utilization of
office resources. Its importance is described as follows:
i. Helps to perform daily work smoothly: Office resources are essential to
perform the day to day official jobs smoothly and regularly. In absence of it
regular activities are disturbed and work cannot be performed in time.
ii. Helps to avoid delay: Due to the unavailability of office resources the official
works can not be performed within schedule and given standard. So it is
necessary to manage necessary office resources to perform the job in the right
time.
iii. Helps to increase goodwill: Good management of office resources ascertains
better service which helps to satisfy employees, customers and other concerned
parties. In fact, satisfied customers, employees and other concerned parties
create positive impression in the society, which helps to increase the goodwill
of the organization.

Office Practice and Accounting 9 19

iv. Helps to increase reliability: Office resources are used to bring perfection in
the job of office, for example, telephone can be used to get the confirmation of
the order that has been sent via mail. In this way, different other resources also
help to increase the reliability in the job.
v. Helps to increase productivity: Use of office resources in office reduces the
work load on one hand and brings accuracy and comfort on the other hand.
Due to these all, productivity of manpower as well as of office increases.
vi. Helps to increase efficiency: Efficiency refers to the capacity of producing
better result using limited resources. By using the office resources manpower
can multiply their capacity and can give their best as office resources help to
increase working speed, reduce boredom and fatigue of official jobs.
vii. Helps to increase income: Efficient human and physical resources help in
producing qualitative goods and services at lower cost. Qualitative goods and
services satisfy needs and wants of the customers, which helps to increase sales
volume and maximize profit.
viii. Helps to achieve goal: Each organization is established with specific objective
and goal. Better plans and strategies are needed to achieve such goal. Office
resources are utilized to support such plans and strategies which help to meet
the ultimate goal of the organization.
Types of office resources

Organization may require different types of office resources as per their nature of
transactions and activities. Office resources can commonly be grouped into five
categories, which are as follows:
1. Human resources (manpower)
2. Communication
3. Materials and office supplies
4. Finance (Sources of incomes)
5. Transportation
1. Human resources

Human resources are vital for achieving the organizational goal. Human resource
does not refer to mere collection of people; all people possess energy and physical
strength. Human resource refers to the people having required competencies for the
job to be performed. Better people achieve better result. It is considered as the key
resource among all because all other resources are managed and mobilized by human
resource. The effectiveness of the organization largely depends on the performance of
the people working in the office.

Human resources of an organization include all the employees engaged in various
jobs at different levels. They are ready, willing and able to contribute their skill and
knowledge for the organization. Human resource can be categorized into different
groups but it is better to classify them into two types which are:
a. Technical Human Resource b. Administrative Human Resource


20 Office Practice and Accounting 9

a. Technical human resource: Manpower who have specific technical knowledge
and appointed for performing technical jobs are known as technical human
resource. They are accountants, lawyers, doctors, engineers, computer operators,
chartered accountants, etc. They are further classified as skilled manpower,
semi-skilled manpower and unskilled manpower. Technical manpower are
specialist in their field.
b. Administrative human resource: Manpower who do not require specific
technical knowledge in particular field are known as administrative human
resource. Administrative manpower carry out the duties of record management
and other clerical works. Administrative manpower are further classified as –
office chief, section officer and office assistant. Administrative manpower are
generalist so they perform managerial and administrative tasks like preparation
of plan and policy, management of resources, co-ordination of such resources,
controlling them and decision making.
2. Communication

The word communication is derived from the Latin word ‘ communis’ which means
common. It is the process in which two or more people, persons and parties exchange
information and share meaning. It is the process of passing information either by
speaking or writing or using symbol.
It is sharing of ideas, knowledge, feelings and perceptions. Within the workplace,
communication takes place for a number of direct and indirect reasons.
Primarily, it is necessary for passing information between people studying or working
in the same organization and between one organization and other.
A proper communication takes place when a receiver receives a message in the same
sense the sender intends to communicate. There must be the proper communication
system in an organization in order to receive as well as disseminate the information.
A manager collects information from internal and external sources and on the basis of
it, he makes various plans, policies, and strategies for the organization.

‘Communication is the transfer of information and understanding among
people.’- Keith Davis



‘Communication is the transmission of information and understanding
through the use of common symbols.’- Gibson


Above meanings and definitions of communication direct our attention to three
important issues:

i. Communication involves transmission and reception of message.
ii. Communication involves at least two parties: sender and receiver.


Office Practice and Accounting 9 21

iii. Communication is a process in which a sender and receiver share similar
meaning of message.
Effective communication is important for managers in organizations to perform
their basic functions of planning, organizing, leading and controlling. The process of
communication makes it possible for managers to carry out their task responsibilities.
Thus, communication process is the foundation upon which managerial functions
depend.

Types of communication
Communication can be classified on the following basis:

1. On the basis of means used: Communication is divided into two groups on the
basis of means used:
a. Written communication: Written communication is the exchange of
information through written words. It is the very popular, formal and
widely used communication. It is very much important and common in
business communication because it ensures accuracy and plays a proof
of evidence in near future. It includes a letter, circular, manual, bulletin,
office memo, etc.
b. Oral communication: Oral communication is the exchange of information,
ideas, facts or opinions through spoken words either face-to-face or
through telephone or some other mechanical device. The main benefit of
oral communication is that it allows two way communications and can
generate immediate feedback. Oral communication is excellent for speedy
interchange of ideas.

2. On the basis of relationship: Communication is divided into two groups on
the basis of relationship:
a. Formal communication: It refers to the communication that follows the
official chain of command. It is the proper channel of communication
determined by management for flow of objectives, plans, policies,
programs, feedback, suggestions and grievances in systematic way. The
formal communication is managed and controlled by the management of
an organization.

b. Informal communication: It is the organizational communication that
is not defined by the organization’s hierarchy. Thus, it may flow in any
direction without following any organizational structure. Informal
communication can take place between any levels in the organization.
3. On the basis of direction: Communication is divided into two groups on the
basis of direction:
a. Upward communication: It is the communication which flows from the
lower level to the higher level i.e. from the sub-ordinates to the superiors
in the organization. Generally in this type of communication the problems



22 Office Practice and Accounting 9

faced while doing the work, reports, suggestions, grievances, feedbacks,
etc. are communicated by the subordinates to their superiors. Suggestion
boxes, participatory decision making, grievance procedure are examples
of upward communication.
b. Downward communication: It is the flow of information through the
organization structure level by level, i.e. from higher level to lower
level. Downward communication is important to maintain the regular
operation of business. This communication is used to pass various types
of information within the organization like plans, policies, instructions
and suggestions to their subordinates.
c. Horizontal communication: It is the exchange of information horizontally
between personnel in one division and personnel of equal, lower or
superior status in another division. The horizontal communication
may be both formal as well as informal. It is very useful for achieving
coordination and solving problems.

Means of communication

For the effective transfer of information organization must choose the appropriate
means of communication depending on the information i.e. going to be transferred
and the audience receiving it. The effective communication takes place if the receiver
understands the message in the same meaning that is sent by the sender. For accurate
and effective communication organizations use different means of communication.
Some of the common and popular means of communication are discussed below:
1. Telephone: Telephone is commonly available means of communication in
office in these modern days. It is the device used to communicate messages
or information verbally through the wire or wireless connection. It is easy and
effective means of communication and popular in every office.
2. Teleprinter or teletypewriter: Under this system the teleprinters are placed
at two ends. A tele printer consists of two parts or machines. One machine is
the electronic typewriter with the standard keyboard which is used to print
message, and the other part automatically prints the incoming messages.
A message typed on the transmitting end gets printed automatically on the
receiving end. Various branches of an organization can be linked with the help
of teleprinters for inter-communication.
3. Telex: Under the telex services, the teleprinters are hired to the subscribers
who are allotted with a code number (like a telephone number) and linked to
the nearest exchange. When a message is to be transmitted a signaling button
is pressed to call the exchange. The operator then types out the desired telex
code number. On receiving confirmation on the exchange that the teleprinter at
the receiving end is free, the message is typed. The receiver then types out the
acknowledgment which is received on the same machine at the transmitting
end. However, there can be automatic telex services in which the clearance
from the exchange is not needed. On the automatic transmitter, the message

Office Practice and Accounting 9 23

to be sent is punched the tape using a keyboard perforate and following the
standard teleprinter code. The tape is then fitted into the transmitter and
connected with the telex line. By switching on, the punched tape message is
printed automatically on the receiving end. In this way, work can be done very
quickly. Now-a-days use of telex is very low due to the development of other
advanced technologies.
4. Telegram: A telegram is a message sent by a telegraph, which is also called a
wire. Telegram is also a means of communication used in country side where
there is no availability of telephone. Wireless devices are used to deliver the
message with system of dialing number like telephone for connectivity. Once
the devices get connected, the message to be sent is read in one end and that
is written in another end by the operator. And such written messages are
transferred to the concerned person or office.
5. Fax: Fax is one of the popular mediums of communication which allows the
transmission of documents containing both text and graphics over ordinary
telephone lines. It is a mechanical process in which written information is
sent and received. For this system two devices for transmitting and receiving
messages are needed. Such two devices are linked through telephone connection
and written message is transmitted. It is very fast and popular technology,
widely used in offices for quick exchange of written information.
6. Letter: Communicating through letter is the oldest medium of communication
used in offices. It is still prevalent in offices in context of Nepal. The messages
or information to be delivered are written in sheet of paper and sent through
messenger, post office or other means of delivery.
7. E-mail: Email, short for "electronic mail," is one of the most widely used features
of the Internet, along with the web. It allows to send and receive messages to
and from anyone with an email address, anywhere in the world. It is a message
that may contain text, files, images, or other attachments sent through a network
to a specified individual or group of individuals.
8. Internet: Internet is a global computer network providing a variety of information
and communication facilities, consisting of interconnected networks using
standardized communication protocols. It is global network of information
transmitted to billions of computers and devices. These networks are operated
from various entities, such as education, government and businesses that
follow specific protocols. It is taken as the latest, fastest, convenient, reliable and
cheapest means of electronic communication. The website acts as a connection
between the computer and satellite by which the information and the messages
are received and sent throughout the world. So, Internet is a global wide area
network that connects computer systems across the world. It includes several
high-bandwidth data lines that comprise the Internet "backbone."








24 Office Practice and Accounting 9

Barriers to effective communication

Not all communications are effective. In many cases, communication fails to produce
the desired result and response. It is because of one or more barriers. Therefore, an
understanding of the factors that distort and reduce the effectiveness of communication
is essential for communicators.
The barriers to communications are those which make communication ineffective i.e.
not suitable for understanding. There may be changes in form, the style, the meaning,
the order and even in the time of delivery because of the barriers. The outcome is
distortion and delay.
The barriers to communications may be classified as under:
• Physical barriers: Related to the transmitter and environment.
• Socio-psychological barrier: Related to humans-the emotional and relational
problems of the sender and the receiver.
• Language and media barrier: Related to the formulation and expression of
message and its feedback.
3. Materials and office supplies

Materials and office supplies are needed by every type of office, whether big or small.
For smooth and effective operation of day to day work, availability of material is very
essential. Materials or supplies of different kinds needed by the office are writing
papers, carbon papers, photocopy papers, pads, inks, pencils gum, staplers, file covers,
stamps clippers, etc. They provide comfort and ease to the staff for the performance
of official works. Materials and supplies are available in different qualities, shapes
and sizes and under different brand names. Organization should establish the proper
system to ensure the regular supply of material in right quantity. It is necessary that
material should be managed in adequate quantity every time. Overstocking and
under stocking both are harmful for the organization.
There are many possibilities of waste in handling of office material. It is essential that
utmost care should be taken for the control of these materials. Generally the following
procedures are considered for effective handling of the office materials:
i. Selection of materials in terms of quantity and quality.
ii. Purchasing procedure and possible supplier.
iii. Storing of materials.
iv. Issuing materials and their quantity to various persons, units or departments.
v. Quantity used in office in a particular time.
Types of materials

There are two types of materials used in organizations on the basis of durability.
i. Durable materials: Those materials which last for more than one year are
known as durable materials. In comparison to non-durable, these materials are
costly and organizations pay more attention and follow quite formal process
to purchase them. They are not treated as expenses because they are known as

Office Practice and Accounting 9 25

assets and figure in balance sheet instead of profit and loss account. Machinery
and equipment, furniture, building, vehicle, etc. are the example of durable
materials. They are also termed as fixed assets.
ii. Non-durable materials: Materials which are consumed in office within one
year are known as non-durable materials. These materials are purchased and
used by the organization frequently following less formal purchase procedure.
These are considered as expenses and figure in debit side of Profit and Loss
Account. They are treated as expenses to the organization. Writing papers,
carbons papers, photocopy papers, pads, inks, pencils, gum, staplers, file
covers, stamps, clippers, etc. are some examples of non-durable office materials.
4. Finance or source of income
Every organization needs money for its regular operation of the activities. The first
source of money in the organization is sum of the assets invested which is known as
capital. But it is not possible for the organization to use or invest capital whenever
money is needed. A regular source of income should be identified to give life
to the organization. The source of income is necessary for each and every type of
organization to meet operating as well as capital nature expenditure. Finance is the
source of income which is necessary to pay salary, house rent, water and electricity bill,
stationery, communication charge, wages, purchase of materials and other necessities
in the organization. The main sources of income for manufacturing and trading
organizations are sales of the products, and for service rendering organizations are
fees/ amount charged from the customers. Besides these, capital, profit earned, loans,
interest from investments are also sources of business offices. Similarly source of
income of government office are tax revenues, non-tax revenues, donations, budget
from head offices,m etc. Thus sources of income may differ as per the nature of the
office. Proper arrangement of finance helps to face any obstacle in future.

5. Transportation

In general terms, transportation means to carry people or goods from one place to
another place. Transportation of goods is necessary because all goods are not used
in place of production. The goods produced in one country or one place has to be
carried to different countries or different places. Transport is very important means to
expand market and seek new opportunities of new markets. Due to transport facility
there is mass production of goods, timely delivery, customer satisfaction, large
number of transaction, etc. It also helps in distribution of goods in right place in right
time. Distribution increases time utility of goods. It minimizes price fluctuation, and
provides better services to the customer at lower prices.
6. Means of transportation

There are different ways and means of transportation. They are:
i. Road transport: The movement of things and people from one place to another
via roads is called road transport. Road transport is the most common and oldest



26 Office Practice and Accounting 9

type of transport. This is cheaper, flexible and convenient mode of transportation.
Motorcycles, cars, buses, trucks, tractors, lorry, etc. are the means of road transport.
Road transport helps for quicker and door-to-door services. Convenience,
economical, flexibility are the advantages of road transport whereas less safety,
irregularity, not suitable for long distance are the demerits of it.
ii. Railway transport: The movement of things and people from one place to another
by trains is called railway transport. It is another mode of land transport. It is
mostly used for loading goods, human beings and animals. It helps in transporting
heavy goods of industry. It is also used for loading heavy vehicle, big factory
machine, coal, food grain, etc. It is also used for long distance. Economy, reliability,
regularity, speed and suitable to carry bulk amount are merits but less flexibility,
large investment and monopoly are the demerits of railway transport.
iii. Water transport: The movement of things and people from one place to another
through water is called water transport. It is very unique compared to road and
railway. Water transport can be operated inland (river, lake, canal, etc.) and sea,
ocean, etc. Small boats, steamers, etc. are used in inland while large ships are
used in sea and ocean. Inland water transport is mostly used for entertainment
and minor uses while sea and ocean transport are used for loading heavy
equipment and professional use. It helps in international trade. Suitable for
heavy cargoes, economy, safety, global use are merits but low speed, uncertainty
and not suitable for perishable goods are its demerits.
iv. Air transport: The movement of passengers and cargo by aircraft such as aeroplanes,
helicopters, jet planes, etc is called air transport. It is one of the important modes
of transport. It can be done by aeroplane, helicopter, jet planes, etc. Nowadays, air
transportation has become the primary means of common-carrier traveling. It is the
quickest mode of transport. High speed, suitable for perishable goods, regularity
and reliability, best in emergency, safety are its strong points and high cost, limited
capacity, less flexibility are weakness of air transport.
EXERCISE
Give very short answer to the following questions.
1. Write the name of four office resources and explain any one.
2. What are the two types of communication?
3. Name any two means of communication.
4. Write any three durable materials.
5. What does administrative manpower mean?
6. What is meant by barriers to communication?
Give short answer to the following questions.
1. What are office resources? Write its four necessities.
2. Explain the office resources in short.
3. Define communication. Explain any four means of communication
4. What is communication? Explain the types of communication.

Office Practice and Accounting 9 27

UNIT
3 Correspondence























Learning objectives:

After the completion of this unit, students will be able
to understand:
• meaning of office correspondence.
• importance and objectives of correspondence.
• objectives of correspondence.

• qualities of a good letter.
• structure of a letter.
• types of letter.
• considerations of a good letter.
• handling of mails.
• meaning of notice, circular and mandatory order.























28 Office Practice and Accounting 9

3 Correspondence


















Introduction

Much of the communication that takes place in an organization is in writing. Thus
handling correspondence is an important activity of the office. Correspondence
can be defined as communicating in writing on subjects of mutual interest either
within the organization or with an outsider. It includes written communication
such as letters, applications, circulars, quotations, orders, complaints, etc. The main
objective of correspondence is to convey the ideas, thoughts or information without
personal contact. The advantages of communicating in writing is a means to disperse
information within the organization and to carry on communication with the people
outside the organization. Correspondence within the organization lends definiteness
to corporate policies and practices, promotes understanding between members and
departments of the organization. Correspondence with outsiders promotes image
of the organization, clarifies its policies, keeps its legal entity intact and keeps its
operations going.

Now a days, electronic medium correspondence i.e. e-mail, a new revolution in the
field of correspondence has been developed. E-mail is very popular and treated in the
same way as the paper correspondences are treated. E-mail can be used for informal
communications in place of telephone calls or to transmit formal correspondence. Use
of e-mail has been increasing day by day because this is faster, cheaper and advanced
nature. In spite of these advantages of electronic medium, paper correspondence has
always been the best, trustworthy and powerful medium of communication.

Importance and objective of correspondence

The importance and objectives of correspondence in all types of office is as follows:
Easy and economical medium: Correspondence is a written form of communication,
which is very easy to apply and use. It is economical for all types of offices. Simple
rules and formats are followed for internal and external communication which is easy
and economical.
Maintain public relation: Public relation is very important part for any type of
office in this competitive era. Correspondence is a strong means of communication

Office Practice and Accounting 9 29

which helps to develop and maintain good relationship with customers, suppliers,
government, and stockholders.
Goodwill of the organization: Correspondence helps to increase goodwill of the
business because effective letter writing creates positive impression on the readers. So,
it helps to develop positive attitude and impression about the activities and products,
which ultimately helps to increase the goodwill and reputation of business.
Present as proof: As correspondence is performed in written form, it can be preserved
and presented as proof to settle the disputes and misunderstanding if arises.
Source of information: Correspondence acts as a huge source of information for
internal and external user. Plans, policies can be made and right decisions can be
taken on the basis of correspondence.

Essentials of a good letter

Letters are written for business convenience and, as such, they should be impressive
and purposeful.

However, to define the essentials of a letter in the limits of language is very difficult,
if not impossible. In the English language the necessary characteristics of an ideal
letter are called the Eight Characteristics of commercial letters or the Eight C’s of
commercial correspondence. The essential characteristics are given below:

1. Neatness and correctness

Correctness is the first quality of a letter. What to talk of a letter written by people,
people hate even a good message if it is written in a dirty and ugly manner. Whatever
details and statements are written in letter must be correct and true. Honesty is the
very first essential requirement of any business. By a false statement we may succeed
in taping a customer, but dishonesty never pays twice. The essence of truth in a flower
of business is the basic requirement of attracting the bee of a customer permanently.
Correctness here also means there should be no error of spelling or grammar.

An error in the setting of words can land the writer in great trouble and sometimes it
may leave an adverse effect also.


2. Conciseness
Conciseness is an inseparable quality of a letter. No unnecessary fact should be
mentioned in a letter. This can make the letter unnecessarily lengthy. However,
necessary facts or clarity should not be sacrificed for the sake of brevity.
3. Simple and comprehensive

The letter should be written in a simple language so that the addressee can understand
its meaning. The letter should not be made complicated by using unnecessary difficult
words. The addressee should not be forced to consult a dictionary for understanding


30 Office Practice and Accounting 9

the meaning of the letter. However, it should not be so simple as to appear unattractive
and unimpressive. Simpleness and simplicity have a special type of magical attraction
which is far more impressive than forced makeup.


4. Courtesy
A letter is a written conversation. Therefore, it should be modest, well worded and
courteous as far as possible. Even a bitter matter should be described in beautiful
words. No word should hurt the feelings of the reader. Sweet words have such a
magical power that the customer is spellbound by them.


5. Clarity
The language of the letter should be very clear as well as self-explanatory. For clarity,
it is necessary that the writer himself should have clear thinking and should represent
his thoughts in a well-written manner.


6. Correctness
The letter should be solid and concrete in itself. Person with a wavering policy often
remains unsuccessful. Therefore a letter should have the reflection of impressive and
strong personality. The letter must have the capacity to impress the addressee directly.
Therefore, only those words should be used which can leave an impressive image on
the mind of the addressee.

7. Consideration

The inclusion of this quality in an ideal letter proves very useful. The purpose of the
letter should provide profit and satisfaction to the reader. The satisfied customers are
the actual asset of a businessman. You will always have to earn profit from them, but
do not let your interests be reflected in the letter. On the contrary, the reader should
so feel as if the letter had come for his own benefit.


8. Completeness
A letter should be complete in all aspects. Each of the aspects which are necessary for
the dealing concerned with the letter should be stated in it. Incomplete letters create
the problem of unnecessary correspondence in the future. Completeness also means
the letter should be written according to the draft.


Necessary parts (Structure) of a letter

Just as good health depends on beautiful, healthy, well planned and well developed
body parts, similarly an ideal letter also is one which is complete in all ways. The
necessary parts of a letter are as follows:




Office Practice and Accounting 9 31

1. Heading
The name of the sender firm, its address, the nature of business and date are
mentioned on the top portion of a letter. Actually, the purpose of the heading is to tell
the reader about the sender and when and why the letter has been written. Because
of the existence of the address, the receiver has the convenience of sending the reply
at the same address.

In this regard there are no hard and fast rules about what is to be written where.
You are free to make the changes according to your will in order to make the letter
attractive. Even then, certain general rule must be followed:
i. The name of the undertaking in the center in bold type.
ii. Below that, the nature of business in small letters.
iii. Telephone number, code number (if any) on the left hand.
iv. Address on the right hand.



BSA School
Sallaghari-5 Bhaktapur
Post box no.

Tel.
Fax no.
E-mail:

Ref.: Date: ____________
2. Name and address of the addressee: Though the address of the addressee can
be written on the left side at the end of the letter also, yet the tradition to write
it between the heading and the salutation on the left side is the best. In this, the
name of the person receiving the letter, the firm, the society or the organization
and their address is given. Full postal addresses are given because the same
address is printed on the envelope.
Before the name of the addressee some complementary words should be used.
Normally Shree or Mr. is used for males. If the letter is being written to group
of people or a commercial organization beginning with the name of a particular
person, M/s is used in place of Shree or Mr.
For example:
Mr. Dhungana
SAMB,
Sallaghari, Bhaktapur.







32 Office Practice and Accounting 9

3. Salutation: The addressee should be addressed with an honorable salutation.
The word used for salutation should be sweet, tender and proper. In Nepal,
letters written in the ancient style is always used to be started with highly
respectable salutations. But now that style has been abandoned, and now in the
light of western commercial customs it has taken a totally new shape. Now the
following words are used as salutation:
Sir, Dear Sir, Sirs… or Gentlemen
Madam… or Ms
But this is not the final word. According to need, some other original and proper
words are also advised for use.
4. Body or matter of the letter: This is the most important part of a letter. The
main message from the sender to the addressee is hidden in it. Therefore, the
subject matter of the letter should be written very carefully and in an impressive
manner. The job of writing a letter is both difficult and pleasant.
The message communicated through the letter should be divided in paragraphs
on the basis of the variety of the subject matter and each paragraph should be
allotted according to its comparative importance.
5. Subscription/ Complementary closing: This last sentence is written after the
completion of the subject matter of the letter, on the right side, in alignment of
the date, and the words used in it are according to the salutation. Normally,
‘Yours’ is mostly used. Apart from this, there can be ‘Yours faithfully’, or ‘Yours
truly’.
6. Signature: At the end of the subscription, there is a signature of the officer
sending the letter and the stamp if the commercial concern. Signatures are
always made with a pen. Signatures made with a pencil or stamp is prohibited.
For example:
Yours faithfully
---------------------
Signature
(Uma Pokhrel)
Section Officer
7. Enclosures: If some other necessary papers are being enclosed with the letter, the
person typing it should mark the number of such papers, so that the addressee
would know how many papers are enclosed with the letter.
It is sufficient to indicate the number of enclosures. There is no need to give
details. However, if an important document like cheque or a postal order is
being enclosed, it will be useful to give its details, like:
Encl: Cheque No. 9999
8. Postscript (P.S.): After finishing the letter, the writer recollects some other
information, the inclusion of which is necessary in this letter. The message can
be written in the lower portion of the letter after writing P.S. on the left side. But


Office Practice and Accounting 9 33

the signature of the original writer is essential after that, otherwise it will be
meaningless. The same officer who has signed the original letter must sign the
message belonging to the P.S. also.

Types of letter on the basis of objectives

On the basis of objectives, letters can be classified into following four groups.
a. Government Letter
b. Business Letter
c. Letter of Application
d. Personal Letter

a. Government letter

Letter which is written by one government office to another government, non-
government office and or a person for official matters is known as government letter.
The central level offices of government write letters to their branch offices giving
orders, instructions and information. On the other hand, the branch offices report
to their central level offices about their progress and achievement through letter.
The government letters have different purposes, styles, structures or formats as per
the time and situation. The examples of government letters are circulars, notices,
reminders, memoranda, etc. Illustration of such letter is given below.
Government of Nepal

Ministry of Education
Ref.: 1234/72 Kathmandu
Post Box no.:....... Date: 2072/9/2

Subject: Regarding the grading system in SEE exam.



Office of the Controller of Examination
Sanothimi, Bhaktapur,
As per the decision taken in 2072/08/29 by the government to publish the result
of SEE examination on grading system instead of marking system effective from
this academic sassion, it is requested to do accordingly.

……………………..

(...................)
Section officer






34 Office Practice and Accounting 9

b. Business letter
Business organizations communicate externally for several purposes with several
agencies or stakeholder groups through letters. The letter written by business
organizations to other business organizations, other offices or individuals relating
to business matters is known as business letter. Organizations may write a letter
about business policy, inquiry and quality of goods, terms and conditions of credit,
complaints of goods etc. Some of the common letters used in business are discussed
and illustrated below:

1. Letter of enquiry 2. Letter of quotation
3. Letter of order 4. Letter regarding complaints and claims

1. Letter of enquiry

Before purchasing goods, extensive checking should be done so that the goods can be
purchased on the basis of best quality, least cost. The letters written for the purpose of
knowing about the quality, quantity and price of the goods and the conditions of the
business are known as equity letters.
The inquiry letter is the foundation of business relations. These letters are sent to
various suppliers to find out the details of goods a supplier can supply. Hence, these
should be written with special care. Their beginning and end should be impressive.

Example:
ABC Book House
Tikapur, Kailali
Ref. : 776335 Date:.....................

Post Box. No.:............. Tikapur, Kailali
Sub: Enquiry.
M/s. Dipendra Uprety,
Green Books, Kathmandu
Sir,

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

...............................
(Binesh Kumar Chaudhary)
Manager




Office Practice and Accounting 9 35

2. Letters of quotation

After receiving the letter from a willing party the seller writes a letter to the possible
purchaser replying to his query. This letter is called the reply of inquiry or the
quotation letter. The subject matter can be changed in the quotation letter according
to the inquiry. Since a quotation letter is written in reply to an inquiry, therefore,
while writing it, first of all the receipt of the letter should be acknowledged with
thanks. Then very humbly a reply in all aspects about the information demanded
should be framed. The reply should be prompt and the information sent should be
true. In business, ambiguous, untruthful and indefinite statements are not proper.
The quotation letter includes the price list, availability of goods, and the terms and
conditions of business. If possible, samples should also be dispatched.



Green Books
Anamnagar, Kathmandu
Ref. : 776335 Date:.....................
Post Box. No.:.............



M/s. Rajesh Shrestha,

ABC Book, Damak, Jhapa
Sub: Quotation.
Sirs,

We are grateful to you for your letter dated Ashoj 12, and thank you for the
interest shown by you in our commercial concern. We feel ourselves very
fortunate for having attracted your keen interest.
The samples and the price lists of the goods under your inquiry are being
dispatched separately by a registered parcel. Kindly acknowledge the receipt.
We are sure the goods will be according to your market requirements and the
terms of business will prove favorable, and you will give an opportunity to serve
you by placing the order for the goods.
It will not be out of place to mention here that it is our policy to sell on cash only
but we assure you that our prices are far less and more appropriate than those
of the other suppliers of this city.

We are waiting for your order.

Yours faithfully,
(Ajay Kumar Shrestha)




36 Office Practice and Accounting 9

3. Letters of order

If the purchaser approves the quoted prices, the quality of goods and the terms and
conditions of the business, he sends the purchase order. In order to get any other
information as many letters as needed can be written, but it is not a good practice to
waste time in unnecessary correspondence.
The purchaser should send the order describing the quality of goods clearly (which
he must have known form the index). The quantity of goods, their quality and other
details should be mentioned clearly in the order.

XYZ Book House
Bharatpur, Chitwan
Ref. : 776335 Date:.....................
Post Box. No.:............. Bharatpur, Chitwan



M/s. Dipendra Uprety,
Green Books, Kathmandu



Sub: Order.
Sir,

We are in receipt of the list of your latest publications. Thanks for that. We shall be
greatful to you if you could kindly send the publications given below according
to the number of their copies as stated herein at the earliest.
Kindly send the books mentioned below, well packed and promptly because
there is demand in the market owing to the colleges having reopened.



S.N Title Authors Quantity
i. Green Mathematics Mr. Medani Kadel 200 copies
ii. Green Success Mr. Umang Khatiwada 200 copies
iii. Green Account Mr. Pramod Parajuli 200 copies



Yours faithfully,
...............................

Manager






Office Practice and Accounting 9 37

4. Letters regarding complaints and claims

On receiving the goods, the purchaser tallies them with the list of goods descried in
his order letter. If the goods are not according to the order or if there is any problem
in respect of the quality, quantity or price, the purchaser writes to the seller making
a complaint in this regard. The seller considers these complaints sympathetically.
Therefore, every complaint of a customer must be removed.

If packing is found faulty while getting the goods released from the specified place, the
delivery should be taken under the supervision of the in charge. In an open delivery
a certificate is received from the stationmaster to the effect as to which goods have
been received and in what quantity. If damage is caused by disorderly delivery or by
the irresponsible handling by the transportation employees, they can be responsible
for it.
If the packing of the goods is safe the purchaser tallies the goods with those in the
original order letter, and if there is any kind of discrepancy he writes a complaint to
the seller in this connection.

XYZ Book House

Bharatpur, Chitwan
Ref. : 776335 Date:.....................
Post Box. No.:............. Bharatpur, Chitwan



M/s. Dipendra Uprety,
Green Books, Kathmandu
Sub: Complaint

Sir,
We have received today the goods dispatched by you, but while tallying the goods
with the order letter it has been found as if the goods were sent without giving
any attention to the order letter. The main discrepancies are given below:

1. Green Mathmatics - 10 pcs have not been sent at all.
2. Greeen Success - 20 pcs have been sent instead of 5.
You are requested to pay immediate attention to the matter mentioned above.
Yours,

...................................
Manager






38 Office Practice and Accounting 9

c. Letter of application

A letter written by a candidate for the vacant post in the organization or for seeking
job by an individual getting a certain job is known as letter of application.

Letter of application is important for organization and individual both. Organizations
hire, transfer, promote and terminate employees. Individuals apply for jobs, attend
interviews, accept or decline offers and change jobs. It is desirable that these
transactions take place with efficiency and courtesy.
Now a days application letters are written in two ways:
i. Application with a resume
ii. Application without a resume

i. Application with a resume

Here is a sample application letter with a resume.


Date: 25 Shrawan, 2073

To,
The HR Manager,

Pashupati Cheese,
Illam, Nepal
Subject: Applying for the post of Marketing Trainee.

Dear sir,
In response to your advertisement in The Illam Khabar dated 18 Shrawan 2073
I offer myself as a candidate for the post of Marketing Trainee in your well
known organization. The enclosed bio-data gives you details about my academic
achievements, work experiences and interest in extra –curricular activities.
I am sure I would be able to make a significant contribution to expanding your
organization. I would be greatful if you give me an opportunity to be interviewed.
Yours faithfully

Lokesh Pradhan
Encl: Resume












Office Practice and Accounting 9 39

Resume



LOKESH PRADHAN
Local Address Permanent address

Mulpani-7, Kathmandu Suryodaya 10, Kajeni
Cell:984126XXXX. 027-540xxxx

E-mail:[email protected]
OBJECTIVE
To serve in the position of Marketing Trainee utilizing skills of clerical,
administrative and secretarial service.
EDUCATION

Bachelors in Business Administration (BBA) – 3.86 CGPA.
PROFESSIONAL EXPERIENCES
Marketing Assistant - Ayam Home Appliances

Marketing Representative- Mulpani Sahakari
COMPUTER SKILLS
Word, Excel, PowerPoint, E-mail, Internet

Skilled in Nepali typing
LANGUAGE

Nepali-Good in speaking/reading/writing
English-Good in speaking/reading/writing
Hindi- Good in speaking/reading
Newari-Good in speaking



REF:

1. Sangita Pradhan (9841XXXX), President, Ayam Home Appliances.
2. Salon Sharma (9851XXXX), Chairman, Mulpani Sahakari.












40 Office Practice and Accounting 9

ii. Application without resume
Here is a sample application letter without a resume.






Date: 25 Shrawan, 2073
To,
HR Manager,
Pashupati Cheese Pvt. Ltd,
Sunsari, Nepal.
Dear sir,
In response to your advertisement published in The Kantipur Daily, dated 18
Shrawan 2073, I wish to apply for the post of sales executive.
I did my graduation and post graduation with specialization in marketing. I
passed MBS degree from Tribhuwan University, Kathmandu. I obtained a descent
first class and 4th rank with 78% marks in the examination of T.U. During my
study I also did two projects in marketing:

i. Consumer preferences on dairy products
ii. Impact of advertisement in consumers.


I did BBA with specialization in marketing from Sainik Awashiya Mahabidhyalaya
Sallaghari, Bhaktapur. I passed the examination in 2013 securing 3.86 CGPA in an
aggregate. During the four year period of studies in this college, I played football
matches at inter-college level and won ‘man of the match’ awards twice including
in final match.
I am 24 years of age and unmarried. I have a good physique and health. My
hobbies are travelling, reading and listening to music. I can read and speak
Nepali, English, Maithili and Newari.
I have enclosed copies of testimonials along with this application.

I look forward to an opportunity to be with you for an interview.
Yours faithfully
Min Bahadur Gurung












Office Practice and Accounting 9 41

d. Personal letter

Personal letter is that letter which is written by a person to another person. It may be
informal and formal both.



House no. - 28
Sunmai-4, Jhapa

25 Falgun 2073
Dear Uncle,
After a long time, I am feeling very happy to write you this letter. We all are
enjoying good time here. Hope you and aunty are also keeping well. My final
exam is scheduled from Chaitra 7 to Chaitra 20. So I’m planning to visit you during
new year. I will arrive there on 29 Chaitra and will probably stay for one week. I
will also visit different places during my stay there.
I’m so much excited to meet Arya. I hope she has started to go to Montessori class.

Please do write and let me know if you will be able to arrange time for me. I am
looking forward to seeing you.

Convey my Namaste to Aunty and lots of love to Arya.
With love,
Kirtee




Types of letter on the basis of use and priority

The following six types of letters can be included on the basis of importance or priority
according to ‘Administrative Job Clearance Act, 2026’:
a. Ordinary letters: Letters which are written for less important and regular types
of subject matters are known as ordinary letters. These letters comprise less
important subjects and need not be kept for future reference. Regular notices,
invitation and greeting cards etc. are the good examples of such letters. Action
for such letter should be taken within 3 to 7 days because relevancy of such
letters is very short.
b. Urgent letters: The letters written for urgent matter are, of course, urgent
letters. The word "Urgent" is marked on envelop to show its importance and
urgency. The urgent letters should be taken into action within 5 days if the
receiver himself can process, otherwise, they should be presented to the senior
level within 2 days.
c. Most urgent letters: The most urgent are such letters on which action should
be taken into within 3 days if the receiver himself processes for clearance.


42 Office Practice and Accounting 9

Otherwise it should be presented to executive level for clearance on the
same day. The word "Most Urgent" is marked on envelop as it contains very
emergency matters which require prompt action.
d. Immediate letters: The letters marked with the word "Immediate Letter" and
that require the immediate action are called immediate letters. They should
be cleared off as fast as possible. They should be presented to executive level
on the same day. If it is not possible to present on the same day it should be
presented in the first hour of next office day.
e. Secret letters: As the name suggests the letters which contain confidential
matters are known as "Secret" letters. These letters are marked with the word
"Secret" on their envelope. Such letters have to be processed by the concerned
authority in strict confidence and the content of these letters must not be
disclosed for a certain period of time. The concerned authority himself should
take action or give direction to officer level to take action on subject of the letter.
f. Very confidential letters: The letters and their subject matters which never
should be brought into public knowledge are very confidential letters. These
letters contain top secret matters. Thus these letters are sealed in envelop
and marked as ‘Very Confidential’ or "Top Secret". Such letters should be
immediately presented to concerned authorities.

Handling of mail

Every organization receives and sends out some written communication like letters,
circulars, notices through messenger, post office, fax etc. This is known as mail. Mail
can be classified as incoming and outgoing. When a mail is received by an office it is
incoming and when mail is sent by office it is outgoing. Offices follow a systematic
and scientific way to record such incoming and outgoing mail. The process of such
record is known as handling of mail.

Entry and Dispatch of mails


Entry of mail (Darta/btf{)

When correspondences are received in office, its details are recorded in a separate
book or register and the process of recording mails in such book is known as entry
of mail (Darta). Entry register contains date, serial no., name and address of the
correspondents, brief particular of the letters and so on. The objectives of making
the entry is to avoid the chances of losing documents, letters and keep the up to date
records of every document received in the office. The common procedure of entry and
distribution of mail is
i. Receiving of mail,
ii. Opening and scrutinizing of mail,
iii. Date stamping,


Office Practice and Accounting 9 43

iv. Recording of mail, and
v. Distribution of mail to respective person/ unit/ department.
The format used to make the record of incoming mails (Darta) may differ from office
to office but common type of entry book is given below:


Date:....................
Incoming Letter
S. N. Date of Entry Sender Subject Receiver Remarks
Ref. No. Date









• On the top of the page date is written.
• First column is used to record the entry number of incoming mail.
• Second column is used to receive date of the letter.
• Third column is used for reference number and date of the letter.
• Fourth column is used for writing the name of sender.
• The subject of the letter is written in the fifth column.
• Name of the receiver with signature is written in the sixth column.
• Additional information, if any, is written in the last column.


Dispatch of mail (Chalani/rnfgL)
Outgoing mails act as representative of business, and great care should be given to
each outgoing letter. Before sending letters and documents from office to outsiders,
first they should be recorded. The outgoing letters are entered in a separate book or
dispatch register to keep the proper and perfect record. After the registration of the
mail, a reference number is given to the letter to make reference to the receiver for the
future correspondence. The common procedure of dispatch of mail is:

i. Collection of outgoing mails,
ii. Recording of outgoing mails,
iii. Inserting the letters into respective envelops,
iv. Sealing and stamping of mails, and
v. Posting/ sending the mails.
The format used to make the record of outgoing mail (Chalani) may differ from office
to office but common type of entry book is given below:






44 Office Practice and Accounting 9

Date:...........................

Outgoing Letter Name of Sending Post Book No./
S.No. Subject Remarks
Date Receiver Section Peon Book No.







Record of dispatch mail is maintained in the general dispatch book as follows:
• First column is used to write dispatch number of outgoing letter.
• Second column is used to write the date and name of the receiver.
• Third column is used for writing the subject of the letter.
• Name of section sending the letter is written in fourth column.
• Fifth column is used for writing the post book number or peon book number.
• Additional information, if any, is written in the last column.
Notice
A notice is a part of the official letter. It is used to give different types of information.
Notices are issued to give the information of past, present or future activities in a
written, oral and symbolic form. They are also published in newspapers very often
for public. Sometimes notices are pasted in the shape of posters and handbills on the
walls, notice boards or public places.
Kinds of Notice

There are several kinds of notices. The following are the kinds of notices on the basis
of objective and importance:

i. Social notice: If a notice is issued or published by a society or social office for
social work, social issues or welfare of the society, it is known as social notice.
The notice may be related to any subject like culture, religion, cleaning, health
etc. An example of social notice is given below:
NOTICE
Date:.........................

"Gahiri Gaun Yuwa Samuha" has decided to conduct a blood donation
programme on the following date and time. So, it is notified to all the
members and interested individuals to take part in the programme. Your
small effort help to make the society better.
Date: 2072-08-29
Time: 10 am onwards
Venue: Adarsha Ni Ma Bi Building, Kajeni.
President
Gahiri Gaun Yuwa Samuha

Office Practice and Accounting 9 45

ii. Geographical notice: A notice issued by government or any organization
specially for an area is geographical notice. It can be issued on any type of
subject matter. An example of this notice is given below:

Notice to the people of Bhaktapur
Bhaktapur Darwar Square is listed in the world heritage list of UNESCO
and recognized as the property of the world. So, the people are requested
to make their place clean, calm and maintain the historical value.
Ministry of Tourism,
Government of Nepal



iii. Physical notice: The notice issued by government, hospital, health or sports
club on health, physics and sport to inform the people is physical notice. An
example of such notice is given below:
Notice to the Concerned Clubs

‘A’ division league football match is going to be organized from 9 Ashadh
to 10 Mansir. All the ‘A’ division clubs and concerned are informed to
register their teams by 15 Jestha.

President
All Nepal Football Association


iv. Educational notice: It is the notice which is issued by any educational institution
giving the information about the educational and academic activities. Generally
educational notices are issued by Ministry of Education, campuses, schools and
other educational institutions. An example of such notice is given below:
Notice to the staff and students

All the students and the staff of this school are notified that the campus
will remain closed for ten days effective from 25 Poush for winter vacation.
The classes resume from 6th Magh.

Principal,
Peace Land Academy


v. Business notice: The notice which is issued by the business organizations to
their customer, debtors, creditors, or other organizations to give information
about the business activities is known as business notice. Such notice is issued
to give information about the special offer, discount, new product, shifting of






46 Office Practice and Accounting 9