Mary Jelvie L.

Evaristo - 2BSA-1
Parts of a Business Letter
The business letter can be divided into various parts and their logical arrangement
is the subject matter of Layout. It is important to select the size of note or paper on
which letter is to be typed or written. It depends upon the quantum of information
that decides the size and type of paper (plain paper or printed letter head). If the
information is limited and brief then we may use small size of note or paper
otherwise we may use medium or foolscap size of note or paper for bigger
information or subject.
These are the following sizes of paper used in business letters:
1) Octavo 5X 8
2) Quarto 8X 10
3) Foolscap 8 X 13
It is important to select paper or sheet on the basis of quantum of information
otherwise the appearance of letter will be unattractive and unappealing. If we have
to write or type two lines, we should prefer smallest size of paper otherwise the
letter would look odd and weird.
The various or different parts of business letters can be discussed in the following
ways:
1) Letter Heading or Senders Name and Address: The first and foremost part of the
letter is the HEADING that contains the name and address of the sender firm. The
name of the firm is usually written or printed in bold capital letters followed by the
nature of business. The address of the sender should be complete and accurate in
all respects, i.e. correct number or serial of building, correct name of road, city or
town, pin code etc. The heading should comprise of telephone number, telex or fax
number, e-mail id, address etc. These details forms the essential part of letter
heading. Sometime business concerns get their letter headings as per their
convenience. Some letter heads contain address written in the Centre whereas
some prefer on the right hand side while some prefer at the bottom.
The ideal specimen of Letter Heading is explained below:
Grams: KINGS Tel: 91-011-2356789
Fax: 91-011-2378653
X.Y.Z COMPANY PVT.LIMITED
(Suppliers of Stationary Products)
A-1 Kirti Nagar, New Delhi 110015
In the absence of printed letter head we can type the letter heading by typewriter to
make letter look attractive.
Specimen of Printed Letter-Head

Tel: 91-011-2783467 Grams: AVON

(1)
K.LAL & CO.
Post Box No. 125
New Delhi- 110025
(2)
T.K.LAL & CO. Fax: 91-011-2567839
Chartered Accountants Tel: 91-011-2589669
2/85 Kidwai Nagar
New Delhi-110058
(3)
Tel: 91-011-2873673
THE STATE BANK OF MAHARASHTRA
Regd. Office: 10, Deshbandu Gupta Road, New Delhi 110035
Ref. No. ___________ Dated _________
(4)
C.S.T No. DLH/B-6/8978 L.S.T No. 2002
RAJ FURNITURES
Mfrs. & Dealers in all types of Furnitures
G-67, Kirti Nagar, New Delhi-110015
Ref. No. _________ Dated __________
(2) Senders Reference Number After the letter heading there is a mention of
reference number to the sender of the letter. It represents the number of file or
folder where the copy of letter sent out has been kept in records. The reference
number can be written/typed/printed in the following ways:
Ref. No. _________
(On left-hand side of upper portion of paper)
Or some Business Organizations make a cage and write as:
The reference number of the sender firm is denoted to easily locate the desired bill
or information from the records. The format of reference number comprises of

initials of firms name, name of department, year and then the serial number of
Despatch or Outward Mail Register. These details are the fundamentals of a
complete reference number. The specimen of reference number is given below:

Ref. No. XYZA/Sales/99/2345

The above reference number is quoted while responding or replying to the letter
written by the sender. It helps or facilitates in locating the desired letter in less time.
2) Date It represents the date when the letter is addressed by the sender. The
date is written below the reference number or is written on the upper right hand
corner of the paper. It depends upon the style or approach followed in letter writing.
The date can be written in any of the fashions or style 15/8/2007 or August 15,
2007 or 15th August 2007. In some western countries the first digit is treated as
month and not day so some times it becomes confusing if the date is written in
figures. The ideal way of writing the date in a business letter is 15th August 2007.
3) Inside Address Inside Address represents the name and address of the person
to whom the letter is written or addressed. It is written after the reference number
and the date in a business letter and should contain the full name and address of
the addressee person or firm, number of building or plot, name of street, road,
name of town and city with its pin code number. There should be no abbreviation
used while addressing name and address of the addressee. The letter should be
addressed in the name of firm and should have prefix Messrs or M/s attached with
the name of the company or firm. The inside address is always written towards the
left hand margin. In case of window cover envelops sufficient space should be left
above and below the inside address. The letter is folded in such manner that the
inside address is visible through the window. The inside address should be written
completely and legibly.
4) Salutation The next part after inside address is salutation. It can be describe as
token of respect shown in business letter to the reader. The customary form of
writing salutation in a business letter is DEAR SIRS when we address company or
firm and DEAR SIR when we address a letter by the persons name or designation.
When it is addressed to lady we prefer to write Madam and when it is addressed to
group of ladies we prefer the salutation by Mesdames. If we address the letter to
honorable dignitary or V.I.P or Highest Authority, then we may write Sir as
salutation to the letter. The salutation should be written on the left hand margin
below the inside address and after leaving two-lines space. The usage of words like
Gentlemen or similar terms should be avoided as they become obsolete in present
context of business world.
5) Subject Heading It is referred to giving short title given to the subject-matter of
a business letter. For example we can have subject heading as Supply of goods

or Placing an order as subject heading if we prefers to supply goods or place an

order to business firm or company. The subject heading is generally written after the
salutation in a business letter. In official letters we can write subject before
salutation. The subject heading is preferred to be written in bold capital letters and
should be underlined so that it is displayed prominently and significantly in a
business letter. It can be denoted by words like Sub, Reg or Re and also be
prefixed to the subject heading but in modern letters prefixes are avoided. The
subject heading should be either written in middle or towards the left hand margin.
The examples of subject headings can be described as:
Dear Sirs,
Sub: Order of Goods
Or
Dear Sirs,
Quotation of Items
The subject headings should well define the contents of a business letter and should
serve purpose for reader.
7) Body of a Letter The body of a letter refers to collection of lines or paragraphs
of information included in a business letter. The body of letter comprises of the
following facts:
(1) Opening sentences The opening sentences consists of few words in the
beginning of a letter and they are of great importance to both sender and receiver
of the letter. The opening sentences are different for different kinds of letters
depending upon the subject-matter of the business letter.
(2) Paragraphs The rest of the information is divided into suitable and convenient
paragraphs and each paragraph should have close link with each other. The
paragraphs should be brief, concise and should be in continuation to the subject
matter.
(3) Closing sentences The business letter is closed with a suitable and fitting
closing sentence and consists of a closing suggestion from senders side about
future course of action. It should be impressive, congenial and friendly so that it
leaves a good impression on the reader. Like opening sentences, they are different
for different types of letters.
8) Subscription or Complimentary Close The ideal business letter should be closed
with suitable complimentary words like Yours Faithfully. The other customary
words used are Yours Truely or Yours Sincerely etc. the words truly or
affectionately are used for personal and friendly letters while Yours Sincerely is
used for demi-official (personal cum official) letters. The subscription or
complimentary close is written at the end of the letter. It can be written either on

right hand corner or on lower left hand corner of the page depending upon the style
used in writing a business letter. The subscription is accompanied with the name of
a company or firm and can be written or addressed as:
Yours faithfully
(For XYZ Co.)
(Space for a signature)
Partner/Proprietor
The business letter should be duly signed by the Authorized Signatory of the
company or firm. The unsigned letter shows the negligence or unprofessional
attitude of the sender and leaves a bad impression on the reader.
9) Other Miscellaneous Information There are other matters that form part of
layout of a business letter and they are as follows:
(a) Enclosures Enclosures are referred to those paper, document, price-list,
catalogues, samples etc that are enclosed or attached with the business letter. The
enclosures should be clearly indicated in the letter as to how many paper or
documents have been enclosed in the letter. The usual or common way of writing
enclosures in a letter is as under stated:
Encl: Five
ENCL: AS ABOVE
ENC: Cheque No. 012789 for Rs. 5000/If we know the exact number of enclosures then we should write down the number
in words or figures or we can use the words As Above. In case of cheque or draft
we should write its particulars and details. Enclosures are written on the left hand
bottom corner of the end of the letter.
(b) Postscript Postscript refers to the left over information to be incorporated in a
letter and can be written at the end of the letter in a blank space available on a
paper or letter head. It should be done by writing words P.S and should be signed
by authorized signatory. It is advisable to avoid writing the postscript in a business
letter.
(c) Mailing Directions If sender prefers to specify any specific direction of posting a
letter like Registered Mail, Registered A.D, Urgent, Confidential or Express,
then it has to be written or typed at the top of the letter heading or in blank space
available on the right hand side after the date. These notations or mailing direction
should bear prominence in a letter and should be written with red ink or with bold
letters.
(d) For Personal Attention If the sender wishes to draw attention of a particular
person or officer then it can be addressed as FOR PERSONAL ATTENTION OF at
the top of the letter or in the blank space available after the date.
(e) Carbon Copy Notations or Endorsements If we prefer to deliver the same letter

to other person or office then we prefer to take out its carbon copies and write the
notations as under:
Copy to
Or
C.C. to
Or
Copy forwarded to
The above notations are written or typed at the end of a letter. It should start from
the left hand margin and may be typed on the original copy of letter or on the
respective carbon copies. These notations or endorsements should be signed by the
authorized signatory.

Essential Types of Office Equipment

The following seven pieces of office equipment are those that every business should
have on hand.

1. Dictation Machines
One piece of equipment that may not seem essential to many people is the
dictation machine. Although speech recognition software continues to evolve, it is
not without pitfalls. Executives who need to draft letters, memos, and reports are
best off dictating the copy and recording it, since speaking is much faster than
writing and can be done while performing other tasks. The type of equipment
chosen depends on the preferences of the dictators, number of users, frequency of
use, and budget. Some dictation equipment uses cassette tapes, while more
modern versions record digitally and even use a phone system for recording.
However the audio is recorded, this file is then processed by another employee, who
transcribes the audio into a written document and saves, emails, or prints it.

2. Printers
Any office that runs even one PC needs a printer to create hard copies of electronic
documents and files. Despite the promises of paperless offices in the future, that
era has not yet arrived. All sorts of business documentation needs to be printed,
whether the business is a product- or service-oriented industry. Examples of
common office documents include invoices, packing slips, flyers, and letters.
Printers can be used not just to generate transfer electronic files to paper but also
to create composite documents containing digital information and scanned images.

3. Scanners
While the fax machine was once considered an indispensable piece of office
equipment, electronic copies of just about any document are now possible with the
help of a scanner. A scanner copies an image of papers that were not created
electronically and converts them into digital images so that they can be stored on a
computer or emailed. Examples of items that might need to be scanned include
photographs, pages from print publications, cash register receipts, drawings, and
forms that have been filled out by hand. Even a letter that was created in a
computer software program might have been received in hard copy and so would
need to be scanned into a storage system if the digital file was not available. Before
the invention of the scanner, the best that could be done with miscellaneous
materials was to photocopy and file them, a practice which is still followed today in
some places.

4. Copiers
It is difficult to imagine, but there was once a time not too long ago when the only
way to make a copy of a document was to replicate it by hand, either by typing it
again or actually rewriting it. Offices used to employ special clerks called scribes or

scriveners to perform this task. Even though the printing press was popularized in
the West as early as the 15th century by Johannes Gutenberg, such presses were
not always practicable for everyday office use. Some offices did purchase small
printing presses when their business required multiple copies of documents; other
firms simply outsourced these tasks to a larger printing press. Eventually, a variety
of copying options came into practice, such as letter copying presses, copy pads
and books, and roller copiers. Later developments included carbon paper,
mimeographs, and the Ditto machine.
Eventually, xerography technology ("dry writing") was perfected and led to the
development of the copiers with which modern consumers are familiar. The first
photocopiers produced black and white images, and these are still useful for many
basic copying purposes. The choice of whether or not a color copier is needed is up
to the office manager or business owner and depends on the types of documents
that are copied regularly. Some businesses keep only a black and white copier on
hand and send color copies out to an offsite print shop, but color technology is
becoming more and more affordable, particularly with the introduction of
combination copier/printer/scanner units.

5. Laminating Machines
Laminating machines are generally underutilized in most offices. When someone
has gone to the trouble to print or copy a document, that document can be
preserved by heat-sealing two thin layers of clear plastic over each side. A piece of
paper is inserted into a laminating sheet, which is generally is twice the size of a
standard document but then folded in half. Enough of a margin remains on all sides
of the document so that the plastic melts to itself and creates a permanent seal.
The document and plastic are inserted into a special laminating sleeve that enables
the document to pass through the machine smoothly and keeps the melted plastic
from getting stuck between the hot rollers.
Laminators can be used to

Create signage
Produce ID badges
Preserve photos
Create long-lasting business cards
Reinforce pages in a flip chart or spiral-bound booklet

Once an office obtains a laminator, the personnel may come up with many more
creative uses for this equipment.

5. Label Makers
Like a laminating machine, a label maker might seem more like an extra than a
needed piece of office equipment, but if this is the case, then it may be that one
simply does not realize the scope of what can be done with such a handy gadget.

The following list is just a handful of the many wonderful ways in which a business
office can be better organized by using a label maker:

To create file folder labels

To label three-ring binders
To assign mail cubbies
To make "out of order" signage
To leave brief instructions on breakroom appliances, such as "Please clean
after each use" on a microwave or "Please remove items each Friday" on a
refrigerator
To stick an important number on a phone extension
To identify computer hardware
To create name tags
To label cords and wires ("monitor to power," "tower to monitor," "router to
modem," and so forth)

Office personnel still tend to perpetuate the habit of printing out full sheets of paper
for certain purposes; most of these tasks can easily be done with a label maker
instead. While there is some cost involved in replacing the tape cartridges used in
label makers, the amount of paper saved is worth it.

7. Shredders
In a world where identity theft runs rampant, one of the most important pieces of
equipment for any office to own is, ironically, the one that destroys all of the
documents that the employees work so hard to produce. Tearing papers into bits by
hand is not only time-consuming and tiring but is not always as effective as it needs
to be. Paper shredders cut a sheet of paper into so many pieces that it is extremely
difficult or even impossible to put them back together and recover the lost
information. A shredder is a necessity in any business where confidentiality is a
legal requirement, such as law, medicine, and education. Of course, any office that
has employees keeps documentation on human resources, and much of this
information is confidential as well.
Shredders range from inexpensive units that fit over a wastebasket to large, heavyduty machines that can destroy several pages at once; every office supply buyer
needs to consider the needs of the office and take them into account when making
a decision on which type of shredder to buy. The more rugged shredders can handle
stapled papers and can also shred plastic credit cards and other such cards with
identifying information on them.