Business Report Writing Handouts PDF

**BUSINESS REPORT WRITING HANDOUTS** **CHAPTER 1** **Importance of Business Writing Skills** It is a sad fact of life that not everyone can write good and effective business letters. However, the good news is that anyone can learn the tricks and trades of business letter writing as long as the ea...

**BUSINESS REPORT WRITING HANDOUTS** **CHAPTER 1** **Importance of Business Writing Skills** It is a sad fact of life that not everyone can write good and effective business letters. However, the good news is that anyone can learn the tricks and trades of business letter writing as long as the eagerness and interest to learn and improve are present as motivational forces. In the world of professionals, one of the inevitable tasks that individuals perform is business letter writing. Be it in the realm of business, education, commerce, industry, public management or private sector, the writing of business letters plays a major role in the communication process among agencies and among individuals within those agencies. When you need a job, you write an application letter. When you want to inquire, you use a letter of inquiry. If you are not satisfied with a product or a service, you write a letter of complaint. When you need a capital, you utilize a letter of credit, and so on and so forth. When you have developed the skills in writing, thus making yourself well-versed with the intricacies of business letter writing, you are unconsciously making a competitive edge over others, making yourself now an asset as you lead your life to the corporate world. It is for this reason that as early as Grade IV or First-Year High School, students should be taught the basics of business letter writing so that when they enter the world of work, they have already been accustomed to them. They can actually start with the basic things about letters such as the format, margin, spacing and main parts, and as they progress, they can study the more complicated aspects of business letter writing. Besides, while still in school, although they are not fully aware of it, students are already doing business letters in the form of excuse letters for their absences. Although it seems to be the easiest business letter, what students usually produce are letters of poor quality, content and format wise. How many times have we encountered excuse letters written in yellow paper, with no proper heading and inside address, and with poor structure and content? The number is indefinite. Hence, there is a must for students to be trained on this aspect as early as possible. **Nature of Business Letters** A letter is a written message sent to an individual or a group of people (Greene and Ripley, 1998). It may either be a business letter or a social letter. A business letter which is the main focus of this book is used to transact official business; hence, its tone and style should be formal and business like while a social letter is a friendly letter intended to convey personal messages to people close to the writer. **Aims of Business Letters** Essentially speaking, all business letters are classified as sales letters because no matter what the purpose is, you still sell something to the reader. This can be a service or an idea. Hence, selling here as implied by the word business does not only involve monetary considerations but also other factors such as explanations, friendship, goodwill, apologies, acceptance, refusal, suggestion, comments, complaint, invitation, proposal and others. More than this, they serve as a part of the company\'s permanent records, written documents, and written contracts. **Effective Business Letters** A business letter is not effective if it is impersonal, long-winded and difficult to understand; when the writer utilizes overused, trite phrases and expressions and an over-formal approach; when one or more of the following elements considered essential for standard business letters are missing: heading, date, inside address, salutation with proper punctuation (a colon :), body (text), complimentary closing with proper punctuation (a comma,), and signature; and finally, when the layout of the letters, that is, their visual appeal and balance does not follow the standard one. **Typewritten Letters vs. Handwritten Letters** Generally speaking, all business letters should be typewritten or encoded because they are easier to read and they give the letter an official and formal look. However, there are some companies and institutions which prefer handwritten letters specifically application letters because they can reveal an aspect of the personality of the writer. **Format** Format refers to the indentation, margins, spacing, typeface, headings, page numbering, and division of letter sections. It contributes to the readability and general appearance of the letter which attract the reader to pay attention to it. It also influences reader\'s perception of the message. There are actually four known formats for business letter writing. These are semi-block, full-block, modified block and NOMA simplified letter style. However, there are formats which are often used in sales letters for they attract the attention of the prospective customers. These are indented and hanging styles. Because a business letter is an effective way to communicate a message, its format should not be a combination of any of the styles. In other words, the letter should be any of the following to allow readers to quickly grasp information: **1. Full-block Style** Using this style, all parts of the entire letter are left justified. This is considered the most popular and easiest of all the styles because the encoder or the typist is no longer concerned with indentions, thus saving time and effort; however, this style shows an imbalanced letter. The left side seems so full while the right part becomes barren. **2. Modified Block Style** In this type, the body of the letter is left justified and single-spaced. However, the date and complimentary close begin near the center going to the right margin. This gives a balanced look to the letter. **3. Semi-Block Style** It is much like the modified block style except that each paragraph is indented instead of left justified. It is the most balanced of all styles. It is much like the modified block style except that each paragraph is indented instead of left justified. It is the most balanced of all styles. **4. Simplified Letter Style** This style popularized by the National Office Management Association (NOMA) omits the salutation and the complimentary close; however, it has a subject line written in capital letters. All lines are flushed at the left margin. But when there is a listing in the body, this is indented five spaces from the left margin except when the items are numbered or lettered. In the Philippines, this is seldom used. However, its use is encouraged. **Differences among the First Three Letter Styles** Based from their descriptions, the first three letter styles differ in the following aspects: 1\. Position of the date, complimentary close and signature 2\. Paragraph indentations **NOTE:** Illustrations of the different letter styles can be found on the next pages.   **Writing Materials to Be Used** Since our letters speak of ourselves, care should be employed in all its aspects beginning with the kind of paper to be used up to how the letter is folded. Our letter reflects our professionalism; hence, we have to see to it that our paper conforms to the standards set by the society. Business letters are always written on 8" x 11" stationery or bond paper. The paper must be white, clean, unruffled, unfolded and of sufficient weight and thickness. Its surface must not be glossy to avoid running or blurring ink. It should also be free from fingerprints and other marks. As a rule, the writing material should not show cheapness or extravagance. **Font Styles** For encoded letters, the widely accepted font is Times New Roman, size 12. However, other fonts such as Arial and sizes such as 13 or 14 may be used depending upon the kind of reader/s you have and the length of the body. Since the ink must be sufficient to have a good result, be sure that it is of good quality. The letter should be free from erasures or marks of correction fluid. **Envelopes** The standard size of the envelope to match the short bond paper is approximately 4\" x 91/2.\" It has two regular parts: the outside address and the return address. The outside address and the return address both contain the name, title, position, agency and the address of the addressee and the sender, respectively. The outside address which is identical with the inside address is in the middle of the envelope, beginning approximately halfway down while the return address is in the upper left-hand corner. On the other hand, the special mailing instruction is placed below the stamps. If a business envelope with a window is used, the letter is folded in such a way that the inside address appears through the window. A window envelope has an open space or a space covered with a transparent paper, through which the address on the letter enclosed is visible. This is usually used for bills and statements of accounts. There are instances when an attention line is written on the envelope for routing purposes. In this case it should be placed near the lower left corner. **Folding a Standard Letter** A business letter is folded twice into horizontal thirds and placed into an envelope. This makes the letter easy to unfold after opening the envelope. The following diagram shows how a letter is normally folded. If a window envelope is used, the address of the letter should be faced out by having the second fold in the same location but opposite direction. The letter will then be folded in a Z shape. **Punctuation Styles** Punctuation style refers to the absence or presence of punctuation marks at the end of the lines of the conventional heading, inside address, salutation, and complimentary closing. Almost all business letters we encounter every day have punctuation marks at the end of the lines of the salutation (colon) and complimentary closing (comma). This could either be mixed punctuation style or close punctuation style depending upon the absence or presence of punctuations marks at the end of the lines of the heading and inside address. If they are present, it is close while if they do not bear them, it is mixed. On the other hand, if there are no punctuation marks at the end of those lines mentioned, it is called open punctuation style. However, the most widely accepted style is the mixed or standard style. **CHAPTER 2** A complete and effective business letter contains all the following essential parts: heading, inside address, salutation, body, complimentary closing, and signature. All these parts follow their respective positions in the letter with respect to other parts. Using the semi-block style, the parts are illustrated on the next page. **Margin and Spacing** The left margin is 1.5 inches while the right margin is 1 inch. This is so to give space for the fastener or the binding on the left side. The top margin is pegged at 1 inch; however, it can be adjusted to achieve balance. The bottom margin is 1 inch. Double spacing is observed between parts of the letter. If the body of the letter is short, it can be double-spaced, too. **Main Parts of a Business Letter** **A. Heading** The heading of the letter tells the source of the letter and the date it was written. It also furnishes the addressee of the contact information of the letter sender especially if the letter merits a response. **Two Kinds of Heading** **1. Conventional Heading** When letter senders are not connected with any agency or their letters have nothing to do with their agency, they should make use of this kind of heading. This heading contains the residential address of the writer. It makes use of two, three or four lines, usually three lines. For semi-block style, it is located at the right side. It begins near the center of the paper or a little to the right of the vertical center of the page contrary to the notion that the end lines should follow the right margin. However, if the style is modified or full block, it is flushed at the left margin of the letter. **2. Modern Heading** Composed of the letterhead and the dateline, this kind of heading is used when letters have bearing with agencies concerned. The letterhead usually contains the name of the company, the address, telephone number/s, fax number, company logo, company motto, names of officials, materials and services offered, advertising message and others depending upon the preference of the company. Companies usually have their own styles when it comes to letterheads; hence, there are varied letterheads. This is also true in their positions; some are placed on the side margin and bottom margin while most are found on the top margin. Aside from giving at a glance important information regarding the company, letterheads also attract attention through their mark of formality and prestige. **B. Inside Address** This part contains pertinent information regarding the addressee. This includes the name, title, position, agency and the business address of the agency. It also serves as an aid in case the envelope be damaged and the outside address becomes unreadable. Three to four lines are normally used. Regardless of the style of the letter, it should be left justified. It should be typed the way it will appear on the envelope. If an 8\" x 11\" paper is folded in thirds to fit in a standard 9\" business window envelope, the inside address can appear through the window. Nevertheless, it follows the following pattern: Top of Form Bottom of Form Dr. Salvacion T. Matalang - Title and Name Assistant Dean for Administration - Position College of Arts and Sciences - Victory University - Agency San Miguel, Bulacan **-** Address of the Agency However, when a line is too long, its continuation may be moved to the next line with three to five indentions from the left. Dr. Joel Joseph L. Egipto Dean, College of Liberal Arts and Public Administration Northern Colleges of Tuguegarao Tuguegarao City, Cagayan **C. Salutation** This part is traditionally known to be the greeting of the letter. It is similar to saying hi, hello or good morning. It starts with a capital letter and ends with a colon if the punctuation style used is mixed or close punctuation styles. Most Formal Salutations: Sir Madam Formal Salutations: My dear Sir My dear Madam Less Formal: Dear Sir Dear Madam My dear Mr. Ancheta My dear Mrs. Tumaliuan Dear Dr. Tamacay Friendly or Intimate Salutations: My dear Grace Dear Grace The choice of the salutation depends upon the relationship of the letter sender to the addressee. If they are that close, the intimate salutations punctuated by a comma can be used. The salutation "Sir" should be reserved for official and military letters. It can also be used to address somebody who is holding much higher position than writer. When using Messieurs (Messrs.), Misses or Mesdames (Mmes.) in the salutation, first names must not be included. If the letter is addressed to an agency having almost the same number of males and females, "Ladies and Gentlemen" can be used. However, if most of the members are males, "Gentlemen" should be used. Likewise, if most of the members are females, "Mesdames" or "Ladies" should be used. If the addressee's gender or organization or the addressee himself is not known, use a nonsexist salutation, such as "To whom it may concern", "Dear Manager", "Dear Director", and "dear Personnel Director". Since this is really extremely impersonal, this should be avoided in writing. Salutations like To Our Customers, Dear Customers, To our valued Customers, To the Members are only good for formal or standard letters and letters of announcements to a group of people. The choice of salutation depends on three factors: the relationship between the writer and the addressee, their age gap, as well as professional gap. **D. Body** This is the most important part of the letter for it carries the message or the main text of the sender to the addressee. Because of its importance, it should be made clear, concise, complete and concrete. Its contents should be easily understood by the reader. Double spacing or single spacing can be used for lines within the paragraphs. If the body is short, double spacing can be used; while if the body is long, single spacing can be employed. Sentences in all paragraphs should be complete. Participial endings such as what are illustrated below should not be used. Hoping for your consideration. Anticipating for your approval. Expecting for your favourable response. If there are long quotations, they should be set-off from the rest of message by indenting them five to ten spaces from both left and right margins with internal single spacing and top and bottom double spacing. They can also be italicized for an effect. If there are enumerated items, they should be indented. Double spacing between items can also be observed. However, if an item is long and needs another line, it should not be double spaced. Tables and other graphic and visual aids should be centered on the page. **Expressing Numbers in Written Sentences** 1\. Only numbers one to ten are written in words. The rest are written in numbers. Ex. May I inform you that you already have incurred seven absences. 2\. Sums of money are generally written in numbers. However, if they are less than one peso, the word "cents" ends them. Ex. The price of ₱259.99 is minimal. Give her a change of 50 cents. 3\. Clock time is written in numbers when they follow a.m. or p.m. When it refers to whole number, the colon and the zeros should not be written anymore. When there is the word "o'clock," words or numbers can be used. Ex. The program will start at 7:30p.m. / 7p.m. The activity will start at 7 o'clock/seven o'clock. 4\. Telephone numbers are always written in numbers. When an area code precedes it, it is placed inside parentheses. Ex. You can contact me at tel. No. (078) 846-3742. 5\. When numbers relate to similar items in a category within the same reference, they should be expressed similarly in numbers or in words. However, if the numbers are unrelated, one can be written in words and the other one in numbers. Ex. The table shows that there are 4 teachers, 10 farmers, and 7 nurses. I was able to apply 20 agencies within a span of three weeks. 6\. When numbers modify a noun, you may either rewrite the sentences or express one in figures and the other one in words. Remember to use a word for the number that may be expressed in the fewest word. Ex. Please buy me 250 7-inch galvanized NOTE: Do not forget to place a hyphen between the number and the unit of measurement when they modify a noun. 7\. Ages are usually expressed in words unless the age is written beside the name or is expressed in exact years and months. Ex. Dr. Susana Uduando, 32, is the present Personnel Officer of the University of Manchester. Johanna came to the United States from Germany in 2011, when she was twenty-eight years old. 8\. Simple fractions are always written in words while complex fractions may be written either as a number or in numbers and words. Ex. One-half of the student population agree that there should be a tuition fee increase this year. The report was written by Miss Oana within 2 and 1/2 hours. 9\. Percentages are in numbers followed by the word "percent" which can be treated as one word or two words. Its sign is used on business forms and statistical analysis of data researches. Ex. The data show a 55% increase in enrolment. The institutional passing rate is 22 percent lower than the national passing rate. 10\. A zero is always placed before the decimal point in numbers less than 1. Ex. The study was tested at 0.05 level of significance. **E. Complimentary Close** Other books refer to this as complimentary closing, complimentary ending or plain closure. This is similar to saying goodbye. Since its partner is the salutation, it should jibe with it in terms of tone, either most formal, formal, less formal or friendly. It begins at the same horizontal point as the heading. It ends with a comma when the style used is either mix or close punctuation styles. It always begins with a capital letter. Respectfully yours and Yours respectfully are used only to address politicians occupying key positions in the government and when letters are highly formal. **F. Signature** Refers to the handwritten as well the typewritten signatures of the sender. Hence, in most cases, it occupies two lines. However, it sometimes includes the position of the sender, the agency and contact number when these are not specified in the heading. In this case, the lines become three or four. LERMA B. EGIPTO Planning and Information Officer Cagayan National University This part of the letter is used to authenticate the statements in the body; that these came from the volition of the sender, thus taking responsibility of all these, hence, the signature. The encoded or typewritten name of the sender can either be written in capital letters or a combination of upper and lower cases while the handwritten signature can be written in blue or black ink, preferably black. When the real signatory is out leaving a letter unsigned and the letter needs an immediate attention, the writer or any person next in rank can affix his/her signature on top of the printed name after placing "for:" before the name. In some cases, one can write "By direction" in the first line implying that a superior is authorizing the person to sign on his/her behalf.  By direction: **BB. GIRL GRACE ANN G. PEREZ** **CHAPTER 3** **Optional Parts of a Business Letter** These parts are called optional because they are only used when the need arises. They are also called miscellaneous, specialized or additional parts. Their use is not compulsory and only depends on the need. **A. Attention Line** This is used by writers when the letter is addressed to a company in general. This device is use for the purpose of directing the letter to the attention of a specific person or group within the company that can take care of handling the message. It is written two spaces below or above the salutation. The word "Attention" can be written in full or in abbreviation, "Attn." It ideally ends with a colon. The position of the recipient can be written beside the name after a comma or below the name. **B. Subject Line** This line contains the main topic of the letter. It can be a key word or a brief phrase. It helps the reader to know the message of the letter in a glance. It is written below the inside address or below the salutation. The word "Subject" or the abbreviation "Re" for regarding can be used to signal its presence. However, "Re" is now becoming obsolete; hence, the word "Subject" is preferable. If the letters of the word "subject" has been capitalized, the topic should be a combination of upper and lower cases, and vice versa. **Example:** **C. Continuation Line** This line is used when there is a need for other sheets for the continuation of the letter. When using this part, the writer should see to it that a part of the body is written on the new sheet and that the first page does not bear any page number. The quality, color, weight, texture and size of the additional sheet should be similar with the first sheet: however, the second or succeeding sheets should not bear letterheads. This line should be written six lines below the top edge. If only the complimentary close and signature will be written on the continuation sheet, the writer is advised to place these parts on the first sheet. **D. Identification Initials** As the word suggests, this part identifies the dictator of the letter and the typist or the encoder. It can be written in many ways. For example, if the dictator is Joel Joseph L. Egipto and the encoder or the typist is Grace R. Ayonayon, it can be written these ways: JJE gra JJE/gra JJE:gra JJE/Grace Joel Egipto:GRA Joel Egipto Gra This part is written below the signature and flushed on the left margin regardless of the letter style used is utilized for administrative or reference purposes in case there is a need to know who typed or encoded the letter and the source of the body. If the writer write the letter himself, this part can be omitted. In cases when there is a need to indicate the office where the letter came from, this can be placed before the initials of the dictator and the encoder. OPD:JJE:gra **E. Enclosures** Also called attachments, this line indicates the enclosed or attached documents to the letter. Written below the identification initials, it is used to safeguard the accompanying sheets of the letter. This can be written in the following ways: **Enclosure: Original Transcript of Records** **Encl.: Original Transcript of Records** **Enclosures: Biodata** **Original Transcript of Records** **Encls.: Biodata** **Original Transcript of Records** **F. Reference Notation** This part facilitates the handling of the correspondence for it indicates the previous letters, orders, invoices, policy numbers and document control number, serial or model numbers, credit card or account number that have direct bearing with the present letter. This is good especially if volume of correspondences is involved. This line follows either the same position with the subject line, top of the letter below the letterhead or at the right of the page on a line with the last line of the inside address. It can also be placed four lines below the date and the same line as the first line of the inside address. **Examples:** **Please refer to \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_** **In reply, please refer to \_\_\_\_\_\_\_\_\_** **G. Carbon or Photocopy Notation** Written below the identification initials or enclosures, this line is also called as courtesy copy. It shows the other recipients of the letter other than the addressee. Indicated in all the copies, the names and positions of the other recipients are ideally stated here. However, either the names or the positions can suffice. The abbreviations "cc" (carbon copy), "ccf" (carbon copr furnished) or "ccn" (carbon Copy notation) are used when carbon paper is used for the other duplicates. However, when a photocopier is used, it is either "pcf" (photocopy furnished) or "pcn" (photocopy notation). The phrase "Copy to" or "Copies to" can also be used. **H. Postscript** This part is written below the last written line of the letter. It begins with abbreviations, "P.S." and it usually consists of only one short statement. This is used in the following instances: 1\. When the writer forgot an important item in the body 2\. When the writer wants to emphasize a point in the body However, except for sales letters, the use of this should be avoided for it implies disorganization the part of the writer. It shows that the writer wrote the letter without any plan at all. **I. Mailing Notation** This refers to the mode of delivery of the letter either registered mail, via-air-mail or others; hence, it refers to special mailing instructions. It also indicates the nature of the letter or on-arrival notations whether confidential, personal or not.