2015BUSINESS COMMUNICATION QUESTION BANK AFC-02 ICAP Question Bank P Business communication in any form or by any means. No part of this publication may be reproduced. or under the terms agreed with the appropriate reprographics rights organisation. scanning or otherwise. electronic. photocopying. without the prior permission in writing of The Institute of Chartered Accountants of Pakistan. but neither The Institute of Chartered Accountants of Pakistan nor its directors or employees shall be under any liability whatsoever for any inaccurate or misleading information this work could contain. January 2015 All rights reserved. You must not circulate this book in any other binding or cover and you must impose the same condition on any acquirer. Notice The Institute of Chartered Accountants of Pakistan has made every effort to ensure that at the time of writing the contents of this study text are accurate. © Emile Woolf International ii The Institute of Chartered Accountants of Pakistan . stored in a retrieval system. recording.Second edition published by The Institute of Chartered Accountants of Pakistan Chartered Accountants Avenue Clifton Karachi-75600 Email:
[email protected] © The Institute of Chartered Accountants of Pakistan.org. or as expressly permitted by law. or transmitted. mechanical. Assessment of Fundamental Competencies Business communication C Contents Page Questions Chapter 1 The communication process 1 2 Business communications 10 3 Seven Cs of effective communication 23 4 Listening skills 28 5 Written business messages 31 6 Letters and circulars 44 7 Business reports 50 8 Communication via the internet 51 1 The communication process 54 2 Business communications 56 3 Seven Cs of effective communication 59 4 Listening skills 60 5 Written business messages 61 6 Letters and circulars 65 7 Business reports 81 8 Communication via the internet 86 Answers Chapter . Business communication © Emile Woolf International iv The Institute of Chartered Accountants of Pakistan . safety valve. humour. same language C Nonverbal. bad news. explanation. easy message. relevance. positive close B Safety valve. sender credibility B Same aims. relevance. alternative suggestion. same language Indirect approach of communication is adopted in framing of business messages for: A Bad news B Persuasive messages C When audience is not receptive D A. explanation. same belief.Assessment of Fundamental Competencies Business Communication Q Questions CHAPTER 1 – THE COMMUNICATION PROCESS Q1 Q2 Q3 Five factors which in your opinion contribute towards improved receptivity of the message by the recipient of communication are: A Same aims. same belief. explanation. alternative suggestion. positive close C Safety valve. relevance. relevance. alternative suggestion. bad news. same language D Same aims. same belief. positive close © Emile Woolf International 1 The Institute of Chartered Accountants of Pakistan . safety valve. easy message. easy message. alternative suggestion. bad news. B and C What are the steps that are generally followed in writing of indirect communications in business? A Explanation. easy message. positive close D Bad news. (vi) D (i). Medium. Message. (iii) The interviewee is excessively critical of other participants. Message. B and C TV panel interviews conducted with prominent personalities in various fields show that these individuals often lack good communication skills. A (i). (vi) The interviewee lacks confidence. Medium. B (ii). Encoding. (vi). (ii). Feedback B Sender. (iii). (iv). Feed forward D Sender. You are keen to measure the success of the presentation and would like to know the extent to which the trainees have absorbed and benefited from the lecture. C (i). (iv) The interviewee engages in aggressive nonverbal posturing. Encoding. Encoding. (v). (v). you have just completed a 3 hour Training Session on the subject of International Trade Financing for a group of twenty Management Trainees of Phoenix Bank Limited. Q6 (i) The interviewee tends to be over-talkative and attempts to dominate the discussions. Message. Encoding. (v) The interviewee is not attentive when the moderator or other members of the panel are speaking. Message. Channel. Context. (iii). Feedback C Sender. Medium. (iv). Receiver. (vi) Essential components of the Communication Process are: A Sender. Feedback © Emile Woolf International 2 The Institute of Chartered Accountants of Pakistan . (ii) The interviewee frequently interrupts the moderator or the other members of the panel. What are four different methods by which you can obtain feedback from the trainees? Q5 A Ask them to write a summary of the salient points made in the lecture B Ask them to give their opinion on the effectiveness of the lecture C Ask them to give examples of the application of the knowledge they acquired D A. Identify four of the most common traits which are indicative of their unsatisfactory communication skills. Receiver. Receiver. Receiver.Business communication Q4 As a Professional Trainer. C Information on Notice Boards is often ignored by the employees. D All of the above Which are not Universals of Interpersonal Communication? A Source-receiver B Encoding-Decoding C Compliance and performance D Perception Interpersonal communication can be between/among: A Two people B One to many C Many to one D All of the above Inevitability of Communication refers to: A Importance of communication B Need of communication C Unavoidability of communication D All of the above Communication involves a Process of Adjustment refers to: A Adjusting speed of speaking B Adjusting as per the situation C Adjusting with the differences among the people involved D All of the above © Emile Woolf International 3 The Institute of Chartered Accountants of Pakistan . graffiti and objectionable remarks may be written on the Notice Boards. B At times.Question Q7 Q8 Q9 Q10 Q11 Drawbacks of communication of information through the Notice Board include: A Notice Boards are often treated with neglect and become untidy and irrelevant with the passage of time. Business communication Q12 Feedback is a critical component of the communication process as it enables the sender to determine whether the message has been received or understood. Managers are often reluctant to provide Feedback to their subordinates. it is observed that it is often ignored in certain situations. Written Communication is more appropriate when: Q15 A The risk of distortions have bigger consequences B Proof of communications is required C Technical details need to be communicated D All of the above Information overload is: A When information provided is more than requirements B When information is very useful for the purpose C When information is full of technical details D All of the above © Emile Woolf International 4 The Institute of Chartered Accountants of Pakistan . Ask if it is an appropriate time or if the subordinate would prefer to select another time and place. B Offer a straightforward and simple feedback as it is effective in most of the cases. because of: Q13 Q14 A Fear for the other person’s reaction B Lack of communication skills in managers C No interest in juniors D All of the above First step in making Feedback acceptable to subordinates in difficult situations is: A Use a soft entry. Although feedback is of considerable importance in the communication process. C Seek permission to provide the feedback. Written Communications and Oral Communications serve different purposes in different business situations and the appropriateness of any one of them would depend on the circumstances creating the need for communication. D Advise the subordinate that the change in behaviour would have a positive impact and outcome. Do not give the feedback immediately – give the person an opportunity to be prepared for the potentially unfavourable feedback. Question Q16 Q17 Q18 Q19 Q20 Horizontal Communication can be defined as communication: A Between two directors B Between two managers C Between two officers D All of the above Filtering of Information is: A Sender’s deliberate suppression or manipulation of information B Concealment of information by the sender C Unethical D All of the above In Selective Perception: A Sub-conscious mind subjectively ‘decides’ what to accept B Stimuli considered irrelevant are ignored and rejected C Ethics are compromised D All of the above Semantic Noise is: A Because of excessive use of jargon and complex words B Because of psychological problems C Because of physiological problems D All of the above What is meant by the term “Noise” in communication? A Disturbance which interferes with the transmission and understanding of a message B Reduces the effectiveness or causes confusion or affects the clarity of the message being transmitted C Comes in from environment D All of the above © Emile Woolf International 5 The Institute of Chartered Accountants of Pakistan . social and educational backgrounds D All of the above Mark the correct statement(s) about nonverbal and verbal communication A Nonverbal communication takes place even in the absence of verbal communication B Nonverbal communication is usually considered to be more important and reliable if there is a contradiction between nonverbal communication and verbal communication C Nonverbal communication is a more effective way of showing emotions and attitudes than verbal communication D All of the above © Emile Woolf International 6 The Institute of Chartered Accountants of Pakistan . social and educational backgrounds D All of the above Semantic noise is: A Interference from the external environment during the conveyance of the message B The differences in the manner in which the receiver processes and interprets the message C Interference in the delivery of message due to differences in language. social and educational backgrounds D All of the above Psychological noise is: A Interference from the external environment during the conveyance of the message B The differences in the manner in which the receiver processes and interprets the message C Interference in the delivery of message due to differences in language.Business communication Q21 Q22 Q23 Q24 Physical noise is: A Interference from the external environment during the conveyance of the message B The differences in the manner in which the receiver processes and interprets the message C Interference in the delivery of message due to differences in language. Question Q25 Q26 Q27 Q28 Identify the medium most suitable for quick. A Email Message B Face-to-face Conversation C Fax D Letter Irreversibility of Communication is: A What has once been said or communicated cannot be called back B Adverse impact of the message can subsequently be somewhat mitigated C Imposing obligation on the sender to exercise care D All of the above Which statement is most appropriate for Inevitability of Communication is: A It refers to the fact that individuals cannot remain isolated without communicating B Adverse impact of the message can subsequently be somewhat mitigated C Imposing obligation on the sender to exercise care D All of the above Mark the most appropriate state for Content and Relationship Dimensions of Communication A Adverse impact of the message can subsequently be somewhat mitigated B Relationship dimension exists between the parties in terms of family ties. status and nature of association which should be kept in perspective for understanding of the implications of the message C Imposing obligation on the sender to exercise care D All of the above © Emile Woolf International 7 The Institute of Chartered Accountants of Pakistan . inexpensive. and reliable communication. effective. volume. moaning. and yelling D All of the above Vertical communication can be defined as: A Managers communicate downwards when issuing instructions and briefing their teams. voice variations and differences in stress on words C Vocalizations made in. crying. B Employees would communicate upwards when reporting back to their managers with updates and results on work performed. whispering. innovating new ideas or problem solving C Bypassing blockages in the usual vertical reporting line such as when a line manager is on holiday. B Horizontal communication may be formal or informal C Horizontal communication cannot be avoided D All of the above Diagonal communication refers to: A The simultaneous combination of vertical and horizontal communication B Cross-team communication when co-ordinating projects. C Vertical communication is typically more formal as it recognises the different levels within the hierarchy. belching.Business communication Q29 Q30 Q31 Q32 The term Paralanguage refers to: A Non-verbal communication B Speed. D All of the above Horizontal communication is: A Horizontal communication occurs between peer groups and people of similar standing. tone. yawning. or when technical input is required outside the usual sphere of expertise D All of the above © Emile Woolf International 8 The Institute of Chartered Accountants of Pakistan . Question Q33 In recent years the world has become arguably irreversibly reliant on ICT for conducting both personal and business activities. What are the significant developments in ICT that have driven this reliance? A Increased bandwidth – the amount of information that can be communicated at any one time continues to grow rapidly. B Sophistication and versatility of technologies. C A and B D None of the above` © Emile Woolf International 9 The Institute of Chartered Accountants of Pakistan . Clear. B Operational niche market. Relevant. A Strategic : Ordering the monthly paper supplies. Authoritative D A. Authentic. Accurate B Accurate. Pindi and Peshawar within five years. Timely C Accessible. Accessible. Accessible. Choose the correct option from the following sentences relating level and impact. User friendly. D Operational : Opening up a separate operations unit in Lahore. Accurate. Information is valuable when A Relevant. B and C E None of above © Emile Woolf International 10 The Institute of Chartered Accountants of Pakistan . Authentic. : Opening a new outlet in the suburbs to capture the C Tactical : Setting up additional units to increase capacity by the end of the second quarter.Business communication CHAPTER 2– BUSINESS COMMUNICATIONS Q1 Q2 Q3 Q4 The effectiveness of an organization largely depends on A Number of stakeholders involved B Effective communication by manager and employees C Defining goals of communication D Large number of users of information While framing communication with the various stakeholders attention must be given to: A The relationship of the stakeholders and the content of the message B The relevant interest of the stakeholder C Correct grammar and good vocabulary D Clarity conciseness and complete information Usually there are three levels within the organization at which messages are communicated. prior to that he wanted to write them a letter. The company shipped the item within the timelines. prior to that he wanted to write them a letter. However within two days of installation the DVD player and the speakers malfunctioned and caused a short circuit in his room. Ali was very livid and decided to sue the company. Who should Ali be addressing to in order to make his communication more effective? A Managing Director of the shipping company B Managing director of the manufacturer C The Head of the online site where he booked the order D Customer Relations / Head of the manufacturing © Emile Woolf International 11 The Institute of Chartered Accountants of Pakistan . order and emphasize the right points D Cater the message according to the audience and use appropriate style Ali bought a new Entertainment set online. Choose the correct objectives from the following A Inform the company of the fault and the damage B Appreciate the timely delivery of the set C Threaten them of suing if not replaced or reimbursed D Request for the replacement and persuade them of the claim Ali bought a new Entertainment set online. However within two days of installation the DVD player and the speakers malfunctioned and caused a short circuit in his room. Ali was very livid and decided to sue the company. While planning a business message what should be the key considerations? Choose as many as applicable. The company shipped the item within the timelines.Question Q5 Q6 Q7 Q8 Which one of the following example shows usage of Internal Source of information? A HR and payroll departments of company B Internet C Communication received from supplier regarding new products D Accounts and financial Statements for the year. A Purpose of the communication should be clear B Anticipate the answer of the audience while planning C Focus on content. prior to that he wanted to write them a letter. The company shipped the item within the timelines. the receipt number and the response of the local call centre when complained in chronological order C Accurate account of the damage caused by the short circuit D Request for replacement after making a case of the damage Ali bought a new Entertainment set online. Ali was very livid and decided to sue the company. Ali was very livid and decided to sue the company. What style should he use? A Write in an angry tone using caps lock to emphasize the message B Use colourful language to get the point across C Emphasise appropriately using a polite tone for requesting the replacement D Show tact and be open to feedback While choosing the appropriate media and channel for communication what factor is not important to be considered? A Urgency and time available B Need of audit trail C Cost of interaction D Personal preference of the sender Which of the following does not contribute to effective listening skills? A Keep an open mind free from biasness B Be able to identify main idea. The company shipped the item within the timelines. What considerations should Ali make while structuring the message? A Detailed account of how much he wanted the set and how disappointed he is with the company B Include all the relevant details like the order number. However within two days of installation the DVD player and the speakers malfunctioned and caused a short circuit in his room. prior to that he wanted to write them a letter. C Avoid distortion and noise D Focus completely on taking notes © Emile Woolf International 12 The Institute of Chartered Accountants of Pakistan . However within two days of installation the DVD player and the speakers malfunctioned and caused a short circuit in his room. supporting issues and the key issues.Business communication Q9 Q10 Q11 Q12 Ali bought a new Entertainment set online. Question Q13 Q14 Q15 Q16 The mode of communication of Meeting is A Formal B Informal C Dependent on the purpose and audience of the meeting D Dependent on organization culture A successful committee is one where A All members have appropriate skills and experience B Chairman is an effective leader C The scope of the committee is well defined and communicated to all members D Written communication is fast and effective E All of the above A good way to increase workforce commitment is A Monthly Mondays meeting with the HOD regarding project progress B Subcommittees within the department to divide the work C Team briefings to discuss problems and project updates in a friendly environment D All of the above Which one of the following is not an advantage of oral communication? A Timeliness B Flexibility C lack of audit trail D instant feedback © Emile Woolf International 13 The Institute of Chartered Accountants of Pakistan . Business communication Q17 Q18 Q19 Rahman has just joined the organization as the MD. Choose the appropriate action which will ensure the same. usually towards the end of the office hours thus very few people notice it. the manual of staff was last updated three years ago. C Memos to be sent via email and only to confirm the oral communication once decision is made. B Open door policy for the HODs with diagonal communication allowed. Rahman wants to create open communication and increase interaction of workforce to create a friendly environment. A Installing loudspeakers and announcements made through them while people work. D All of the above E Only a and c © Emile Woolf International 14 The Institute of Chartered Accountants of Pakistan . D Reduce the paper work by allowing social media updates and informal communication to be considered as formal. In this situation Rahman wants to turn around the communication. D Monthly Newsletter for the organization which will include the achievements of the staff as well as update of the activities of organization. The office relies heavily on paper work with the forms available for even requesting stationary. In the same example. slow and incomplete. A Introduce an online system with forms and requisitions. The organization uses the memos instead of telephone calls within the departments. with the latter being perceived as ineffective. most of the employees remain unaware of the achievements of the other departments and other stations. The first step is towards faster credible formal communication. In the same example Rahman wants to reduce paperwork. C Make online dashboard and do away with the Notice Board. The news gets through faster from the grapevine than the formal communication. effective and complete information be circulated to all employees through email and on the notice board before the second half. A Monday meetings with the department heads and the departments regarding the new tasks for the week and the update of last. B Only keep written communication for external communications to prepare for audit trail. He is not satisfied with the communication channels used within the organization. C Strictly make the HR manager follow the timelines to ensure fast. B Making the notice board viewing mandatory. Choose the appropriate action which will ensure faster communication of the HR and make it more credible. E Develop guidelines for communication in Manual. If there is any announcement to be made it is posted on the Notice board. Which of the following is not an example of visual communication? A Using Whiteboard in the presentation B Showing a movie during a training session C Visualising the sender’s reaction while communicating D Using flip charts slides to emphasise a point Non-verbal communication can be used to convey a message from or about the person giving them. Choose which action would have prevented the failure. A Lateral communication pattern to be followed B Vertical communication pattern to be followed C Lateral communication with emphasis on e-communication systems for internal use D Both Lateral and vertical communication with internal communication done through e –systems Visual Communication can achieve greater impact in shorter time. A Ali requesting feedback from Sara regarding the task B Ali sending sample report for Sara to understand C Sara asking Ali to clear up her confusion D Both Sara and Ali should have communicated regarding the task after initial email. Rahman wants to update the staff manual regarding the mechanism of communication of the organization.Question Q20 Q21 Q22 Q23 In the same example. Choose the appropriate action which will ensure the same. © Emile Woolf International 15 The Institute of Chartered Accountants of Pakistan . She failed to submit the report even after two days. Which of the following is not an example of visual communication? A Smiling at the client while entering B Yawning during the presentation C Yelling loudly at the manager for the wrong information D Slamming down the phone after disagreement Ali asked Sara for a report on project feasibility for the new product. Business communication Q24 Q25 Q26 Q27 Following are the examples of distortion EXCEPT: A Sender has failed to make the message clear enough B The mail server goes out of order C Due to being technical and complex the receiver does not understand the message D The message is ignored because the receiver does not believe it and thinks that the sender “must have got it wrong”. Effective communication can resolve any conflict. Which one of the following is the correct illustration? A Conflict: Two departments head on head to win the most productive department of the organisation B Argument: Manager supply chain and supplier disagree on the price quote with the manager finally bringing it down C Competition: Solving the matter about which product will be launched first after a long discussion in the meeting. which one of the following is not the correct illustration A Bringing both the parties face to face to talk out the problem B Reprimanding the officer for not cooperating with the new manager C Changing the department of the employee after repeated warnings to diffuse disagreements within the department D Pretend the conflict never happened and deny its impact When delivering negative messages following consideration (s) need to be made A Good news first and end at positive statement B Avoid repeating the bad news C Offer an explanation D Present the bad news in a very vague manner E Present an alternative © Emile Woolf International 16 The Institute of Chartered Accountants of Pakistan . D Conflict: The supply chain felt the new procurement policy by the administration will derail their purchases setting them back on the targets. The Board confirmed nine proposals submitted by the management. 10. Q30 A Conciseness B Clarity C Concreteness D Correctness Following sentence converted into positives statement. mark the ‘C’ that has been missed in this conversion: The Board rejected three of the twelve proposals submitted by the management. A Conciseness B Clarity C Concreteness D Correctness © Emile Woolf International 17 The Institute of Chartered Accountants of Pakistan .Question Q28 Q29 It is a well acknowledged fact that all forms of External and Internal Written Business Communications have an inherently formal and impersonal style which does not necessarily reflect the personal characteristics/traits of the individuals responsible for the communication.000. We would be able to give discount on big orders. What are reasons for that? A Upholding of Authority and Impartiality B Corporate Image and Effectiveness C Business Regulations and Appropriate Record-keeping D All of the above Following sentence converted into positives statement. mark the ‘C’ that has been missed in this conversion: We shall not give discount on orders worth less than Rs. We will begin the printing work after revisions. mark the ‘C’ that has been missed in this conversion: Employees’ tea breaks should not be longer than 15 minutes. Q32 A Conciseness B Clarity C Concreteness D Correctness Following sentence converted into positives statement. as we always keep our promise. A Conciseness B Clarity C Concreteness D Correctness © Emile Woolf International 18 The Institute of Chartered Accountants of Pakistan . we promise. Employees can take 15 minutes tea breaks on all working days. Q33 A Conciseness B Clarity C Concreteness D Correctness Following sentence converted into positives statement. mark the ‘C’ that has been missed in this conversion: We would not be able to complete the order before the end of the month. mark the ‘C’ that has been missed in this conversion: We cannot begin the printing work until all the revisions are reviewed. Your order will be executed as soon as possible.Business communication Q31 Following sentence converted into positives statement. What defines Grapevine networks? A Mostly among workers. What are the different ingredients of good communication skills that employers seek and expect from the prospective applicants for managerial positions? Q36 Q37 A Organize ideas and information in a coherent and complete form B Express and present ideas and information in a logical and persuasive manner C Effective listening to understand what people are really telling them D All of the above Managerial communication demands great skills and understanding of the audience. Q35 A Conciseness B Courtesy C Concreteness D Correctness An empirical research study of a sample of approximately five hundred diversified business organizations showed that communication skills were lacking in a large number of candidates who had applied for managerial positions. mark the ‘C’ that has been missed in this conversion: We do not provide insurance cover for a period of less than six months. but it is also prevalent among managers B Flows in all directions in the organization. The minimum period for which we provide insurance cover is six months and you have to pay for it. spatially and hierarchically C People-oriented rather than work-oriented D All of the above © Emile Woolf International 19 The Institute of Chartered Accountants of Pakistan . Respecting the audience requires: A Communicate effectively with individuals of different backgrounds B Use communication technology effectively and efficiently C Communicate in a presentable and ethical manner D All of the above As an informal communication network.Question Q34 Following sentence converted into positives statement. Grapevine exists in all big organizations and transmits information through unofficial channels. What is not true for Grapevine networks? Q39 Q40 Q41 Q42 A Gets stronger when official communication channels are weak B social and personal interaction of the employees exists C Only oral communication D Communication is very fast Nonverbal communication does not include: A Individual’s appearance B Contradiction with verbal message C Attitudes D Universal cultural dimensions Purpose(s) of Upward Communication is/are: A Provides feedback to the managers B Updates managers about the progress of assignments C Informs managers about subordinates’ feelings and morale D All of the above Characteristics of Formal Communication patterns in a large-size business organisation are: A The communication flows within the prescribed channels of chain of command B The speed of formal communication is generally slow C The messages are considered as true and authentic versions of official policies D All of the above All are true for Formal Communication EXCEPT: A Distortion problems in the process of formal communication are maximum B The process of formal communication is expensive and time-consuming C The process of formal communication has restrictive implications D Information of confidential nature should not be divulged to everyone © Emile Woolf International 20 The Institute of Chartered Accountants of Pakistan .Business communication Q38 As an informal communication network. Grapevine exists in all big organizations and transmits information through unofficial channels. Question Q43 The prime purpose of Visual Presentation Aids such as pictures. charts. What considerations should be kept in perspective to achieve optimum benefits of Visual Presentation Aids? Q44 A Visual Aids should be used to highlight and give greater credibility to key points B Visual Aids must be clearly visible to the entire audience C Visual Aids should be displayed only at the relevant points in the speech D All of the above The prime purpose of Visual Presentation Aids such as pictures. charts. drawings. is to communicate with greater clarity and to increase the level of understanding among the audience. etc. All are true for visual aids EXCEPT: Q45 A Should contain information which can be easily comprehended by the audience B Clip Arts from well-known sources should be avoided as it shows lack of original professional knowledge of the subject C After offering the explanation. the speaker should immediately turn face towards the audience and continue to speak D Visual presentations aids can be used in limited cases The functions of an effective system of internal communication network include all EXCEPT: Q46 A Disseminates information B Encourages team effort amongst employees C Directs communication to concerned individuals D Selects appropriate channels of informal communication Who are the stakeholders in a business? A The Government and its agencies B Trading partners C Directors. employees and trade unions D All of the above © Emile Woolf International 21 The Institute of Chartered Accountants of Pakistan . managers. drawings. is to communicate with greater clarity and to increase the level of understanding among the audience. etc. Authoritative. Timely. Easy to use C A and B D None of the above © Emile Woolf International 22 The Institute of Chartered Accountants of Pakistan . Complete. User-targeted B Relevant. Cost-beneficial.Business communication Q47 Q48 Q49 Q50 Strategic level information is: A useful to the most senior employees and assists long-term decision making B useful to the middle level of management and considers short-term issues C relevant to production staff in day-to-day activities D All of the above Tactical level information is: A useful to the most senior employees and assists long-term decision making B useful to the middle level of management and considers short-term issues C relevant to production staff in day-to-day activities D All of the above Operational level information is: A useful to the most senior employees and assists long-term decision making B useful to the middle level of management and considers short-term issues C relevant to production staff in day-to-day activities D All of the above Key qualities of useful business communication include: A Accurate. Conciseness is very important for effective business communication. consideration should be given to: A The relationship of the recipients and the content of the message B Make sure all the information is included C Five W’s checklist. It can be achieved by: A Avoiding verbosity B Using bullet points C Cutting down on the information keeping it to bare minimum D Including only relevant information without forging the other 7Cs © Emile Woolf International 23 The Institute of Chartered Accountants of Pakistan . choose all that apply: A Provides all the information necessary B Anticipates the recipient’s responses and reduces the subsequent communication C Persuasive style D Addresses all the questions previously raised or pre-empt the questions of the sender.Question CHAPTER 3 – SEVEN CS OF EFFECTIVE COMMUNICATION Q1 Q2 Q3 Q4 The effectiveness of communication can be understood from the A Seven Principles of Communication B Seven C’s of effective communication C Understanding principles of completeness and clarity D Appreciating the need of the sender and the recipient In order to ensure completeness in the message. who what where why when D Summarizing maximum information into minimum words A complete message will include the following features. Business communication Q5 Q6 Q7 Q8 Which one of the following is not a characteristic of a concise message? A Avoids Unnecessary repetition B Curt and to the point C Avoids Passive voice D Avoids long introduction and highlights the main message Consideration in business communication is depicted by A Putting needs of audience before own B Considering the feelings and background of audience C Focusing on You attitude D Putting the needs of audience while ensuring completeness of message Ali was asked to write a letter of regret to the customer for the refund. The customer wrote a letter threatening to sue for bad customer service. A Did not apologise for the fault of the purchase B Accused the customer of defrauding C The You attitude was condescending D All of the above In the same example what could Ali have done to make it more effective communication? 1 Acknowledge the disappointment of the customer 2 Clarify the reason for the fault and extent of the damage 3 Appreciate the trust and the loyalty of the customer 4 Regret the refund citing policy matters 5 Inform of the incentive of alternate discount 6 Inform of new products of the similar range © Emile Woolf International 24 The Institute of Chartered Accountants of Pakistan . The customer had taken the appliance on instalments and is still required to pay the remaining amount. He sent letter emphasising how the customer had tried to defraud the company and yet the company is giving him the discount offer. The refund was regretted as the damage to the appliance was found to be from low voltage and not the internal fault as quoted by the customer. Choose what Ali did wrong in the letter. However the company has a policy where the customer will be able to get a discount of 25% till the completion of the instalments on every purchase. 3 Concreteness in a business communication means A Including definite details B Including specific. 7 B 1. 2. 4. imaginative details C Including general. 6. 2. 3. vivid. 3.Question 7 Q9 Q10 Q11 Q12 Ask him to take it to the maintainer of building rather than asking them for discount A 1. 5. vivid. 6. explicit details Which of the following is not the advantage of concreteness in business communication? A Distortion is avoided B Message is not misinterpreted C Shows professionalism and increases reputation of the sender and the receiver D Message is more persuasive and compelling Clarity in the business communication requires the message to be A Goal oriented B Short and simple C Containing only one idea D Coherence in ideas to enhance the meaning of the message Clarity in a message can often be confused with A Concreteness B Conciseness C Having a single purpose D Facts and figures © Emile Woolf International 25 The Institute of Chartered Accountants of Pakistan . 4 C All of the above D 2. 4. 5. authentic details D Including specific. clear. vivid. Courteous messages demonstrate the following attributes: A Respectful B Sincere and tactful C Unbiased D Politeness in sender’s attitude. A The trend of violence in children is increasing rapidly because of unsupervised television and social media usage. C The trend of violence in children is increasing rapidly due to unsupervised television and social media usage. punctual and language errors. punctual errors and appropriate language C No grammatical. What could have gone wrong? A Zain was unable to give proper facts and figures to support his idea B The boss did not want to go through the whole five pages C The idea was lost in the pile of too much information D There was no clarity in his communication. he had just jotted down his thought process. He explained the crux of solution in a five page note and submitted it. Read the following sentence: The trend of violence in children because of the unsupervised television and social media usage is increasing rapidly. B The trend of violence is increasing rapidly due to unsupervised television and social media usage in children. however he was told that it seems to be too magnanimous and no one could picture the solution. He decided to share it with his boss.Business communication Q13 Q14 Q15 Q16 Zain had a brainwave regarding a persistent problem at work while sitting in the cafeteria. respecting and considerate to the recipient’s personality. Choose the statement which depicts the message clearly. Correctness in business communication implies that the message contains. A No factual errors B No grammatical. is complete and well timed D In accordance with truth © Emile Woolf International 26 The Institute of Chartered Accountants of Pakistan . D Children are getting more violent due to unsupervised television and social media usage. curt B Complete. For a message to be effective it needs to be: A Complete. emphatic D Complete. D Almost everyone allowed the security guard to go through their belongings. error free. polite. considerate. clear.Question Q17 Q18 Choose the correct illustration of “All of almost everyone allows for the security guard to go through their belongings”. authentic. truthful. accurate. clear. definite. considerate. B Almost everyone allowed the security guard to go through their belonging. clear. A Everyone allowed the security guard to go through their belongings. comprehensive C Relevant. gracious . short . clear.concrete. C All allowed the security guard to go through their belongings. general. correct. brief. concise . polite . considerate © Emile Woolf International 27 The Institute of Chartered Accountants of Pakistan . ” What is meant by the term effective listening skills? A Effective Listening is the process of actively decoding and interpreting verbal messages B Mentally prepared to listen C Resisting distractions D All of the above © Emile Woolf International 28 The Institute of Chartered Accountants of Pakistan . A considerable number of persons are “inefficient listeners. the use of language and voice D All of the above Poor listening is often a major cause of oral miscommunication.Business communication CHAPTER 4 – LISTENING SKILLS Q1 Q2 Q3 Q4 Hearing is: A Biomechanical process of perceiving a sound with the ear B Responding to the sounds heard C Requires attention D All of the above Listening can be defined as: A Ability to accurately receive messages B Interpret the message C Providing feedback to the speaker D All of the above Which one best describes the difference between the two: A Hearing and listening are same B hearing is first step towards Listening C Consideration of how is communication delivered. interrupts only to clarify C Listens for central themes D All of the above Good Listener will do all except: A Works hard and exhibits alertness B Remains open-minded C Listens between the lines and weighs the evidence D Taking notes Traits of Poor Listener include all EXCEPT: A Avoids listening if subject is not of interest B Tends to be inattentive.Question Q5 Q6 Q7 Q8 Q9 Poor listening is often a major cause of oral miscommunication. you must do: A Mentally preparation.” To be a good listener. listening carefully and not prejudging. looking for nonverbal clues B Listening to understand. A considerable number of persons are “inefficient listeners. concentrating on the context D All of the above Traits of Good Listener are: A Identifies areas of interest B Judges content and delivery errors C A and B D None of the above Good Listener will: A Fight to avoid distractions. resisting distractions. holding your fire C Listening with an open mind. D Shows false attention © Emile Woolf International 29 The Institute of Chartered Accountants of Pakistan . strives hard and concentrates B Does not judge until comprehension is complete. if delivery is poor C Never enters into arguments with the speaker. A Focus on supporting the speakers and stay attentive to their feelings B Like to build a full picture. collect and consolidate all relevant information C Focus on achieving their goals as quickly and efficiently as possible D All of the above © Emile Woolf International 30 The Institute of Chartered Accountants of Pakistan . A Focus on supporting the speaker and stay attentive to their feelings B Like to build a full picture. collect and consolidate all relevant information C Focus on achieving their goals as quickly and efficiently as possible D All of the above Which statement best defines Information-oriented listeners. A Focus on supporting the speaker and stay attentive to their feelings B Like to build a full picture.Business communication Q10 Q11 Q12 Q13 Q14 Trait of Poor Listener will: A Be distracted easily B Resists listening to material which requires great concentration C Not react to emotional words D Be distracted by slow speakers Emphatic Listening can be defined as: A Understanding the speaker’s emotions. collect and consolidate all relevant information C Focus on achieving their goals as quickly and efficiently as possible D All of the above Which statement best defines Result-oriented listeners. feelings. needs and wants B Listening to help speaker articulate the pent-up emotions which obscure the speaker’s thinking process C A and B D All of the above Which statement best defines People-focused listeners. Feedback may not prove to be effective. However. if it is: A Vague and too general B Given after a considerable lapse of time C Not given in a constructive manner D All of the above © Emile Woolf International 31 The Institute of Chartered Accountants of Pakistan . However. B To illustrate the gravity of the bad news. C If unfavorable message is not of much significance to the recipient. in certain situations it is considered advisable to avoid the use of buffers while conveying negative or unfavourable messages and come directly to the point of the message. in fact. in certain situations it is considered advisable to avoid the use of buffers while conveying negative or unfavourable messages and come directly to the point of the message. B If the reader refuses to see reason and accepts the bad news and there is likelihood that the buffer may be interpreted as weakness. feedback poses serious problems in the communication process.Question CHAPTER 5 – WRITTEN BUSINESS MESSAGES Q1 The use of buffers is recommended to soften the adverse impact of bad news messages. In spite of its vital importance. D All of the above The use of buffers is recommended to soften the adverse impact of bad news messages. When is direct approach considered to be more appropriate and effective option for conveying bad news messages? Q2 A Communicating negative messages to busy senior executives who have to take prompt decisions. C Used only for outsider D All of the above Feedback is considered to be a critical component of the communication process as it enables the sender to determine whether the message was. received and understood by the receiver as intended by the sender. All the statements are true for direct approach EXCEPT: Q3 A If the recipient has a tendency to skim the text and there are chances that the important message may be missed. Style used B Analyze the audience. Identify the purpose. Organize the message. Avoid emphasizing the Refusal. Select the ideas. Present an Alternative or Compromise. End with a Positive Statement B Use a Buffer. Select the ideas. received and understood by the receiver as intended by the sender. Style used.” Select the correct steps sequence in communicating a negative message? A Offer an Explanation. Offer an Explanation. Style used “A well-planned negative message conveys the negative information clearly while retaining as much goodwill as possible. Style used C Identify the purpose. Present an Alternative or Compromise. Present an Alternative or Compromise. Organize the message. Offer an Explanation. Avoid emphasizing the Refusal. A Identify the purpose. Organize the message D Identify the purpose. Present an Alternative or Compromise. Analyze the audience. Support the ideas with data. Support the ideas with data. Select the ideas. feedback poses serious problems in the communication process. Offer an Explanation. Analyze the audience. Support the ideas with data. End with a Positive Statement © Emile Woolf International 32 The Institute of Chartered Accountants of Pakistan . Analyze the audience. Avoid emphasizing the Refusal. Support the ideas with data. End with a Positive Statement C Use a Buffer. Organize the message. in fact. In spite of its vital importance. Feedback effectively depends on all EXCEPT if: Q5 Q6 A Given to score marks or place the sender in an embarrassing or defensive position B Not relevant to the main message of the sender and raises altogether new issues C It is positive D Intended to humiliate the sender Choose the correct sequence of important steps involved in the planning of written messages. Select the ideas. End with a Positive Statement D Use a Buffer. Use a Buffer. Avoid emphasizing the Refusal.Business communication Q4 Feedback is considered to be a critical component of the communication process as it enables the sender to determine whether the message was. The customers have to discern from these messages which products or services best satisfy their needs and are also most costeffective. Identify the target market. a receiver’s activities include all EXCEPT: A The receiver gets the message B The receiver interprets the message C The receiver plans the feedback D The receiver reacts and sends feedback to the sender Marketing Experts know that prospective customers receive numerous visual and audio sales promotion messages. Select the most suitable media D Identify the target market. Select the most suitable media. Empathise with the needs. Select the most suitable media B Identify the target market. Identify the steps which a skilled marketing expert should keep in mind in the planning and communication of an effective and well-targeted promotion message. Empathise with the needs. Select the most suitable media C Create a convincing message. Create a convincing message. a sender’s activities include all EXCEPT: A The sender has an idea B The sender uses verbal channel C The sender transforms the idea into a message D The sender transmits the message after selecting a communication channel In the process of communication. Empathise with the needs. Create a convincing message What is the implied meaning conveyed in each of the following situations: A director tells his secretary “Don’t be late for the Investment Committee meeting tomorrow!” A Reminding secretary about meeting B Secretary is not punctual C Telling meeting is very important D All of the above © Emile Woolf International 33 The Institute of Chartered Accountants of Pakistan . Q10 A Empathise with the needs. Create a convincing message.Question Q7 Q8 Q9 In the process of communication. Identify the target market. and makes all the participants wait. “I’m working on an urgent assignment and have to meet a strict deadline.” A I am very busy B You and your work is not important C A and B D None of the above © Emile Woolf International 34 The Institute of Chartered Accountants of Pakistan . after the scheduled time. Q14 A Lacks communication skills B Not interested in the job C A and B D None of the above What is the implied meaning conveyed in each of the following situations: A subordinate calls his senior manager and asks. Q13 A I am very busy B I don’t care C A and B D None of the above What is the implied meaning conveyed in each of the following situations: A job applicant submits a CV containing numerous spelling and presentation errors.Business communication Q11 What is the implied meaning conveyed in each of the following situations: A Group Leader while conducting an internal meeting occupies a position other than at the head of the conference table. “May I come to discuss the sales report?” The senior manager responds. Q12 A Informality B Equality C Friendliness D All of the above What is the implied meaning conveyed in each of the following situations: A CEO invariably comes late to the staff meetings. Appreciation. Appreciation. Understanding. groups. D All of the above Horizontal Communication in a large organisation may be hindered because of: A Feeling that the other manager is encroaching upon my area of authority or expertise (jealousy). C Management itself does not have the information or solutions to the problems. D Fears that they will undermine their authority by sharing information. What are the salient features of a carefully-prepared “Bad News” letter? Q16 Q17 Q18 A Agreement. C Conflict between individuals. Assurance. Compliment. Appreciation. Cooperation C Buffer Statement. or functions. © Emile Woolf International 35 The Institute of Chartered Accountants of Pakistan . B Managers may resist the expert authority of functional managers. B The subordinates believe that the managers will not take their problems seriously.Question Q15 A letter conveying Bad News requires considerable tact and discretion on the part of the writer as it must uphold the good image of the organisation conveying the bad news. Compliment. Cooperation D Buffer Statement. C The subordinates fear the consequences of communication. Compliment. Benefit. retain continued goodwill of the receiver and also state something that is not very pleasant from the receiver’s standpoint. Cooperation C Buffer Statement. Assurance. D All of the above Impediments in the Downward Flow of Communication in a large organisation include all EXCEPT: A Managers have no time to communicate with juniors. Assurance. Cooperation Impediments in the Upward Flow of Communication in a large organisation are: A There is genuinely no opportunity for upward communication. Compliment. B Management assumes that employees will not be interested in the larger issues of the business. Motivate to take action C Get attention. A I and II B II and III C III and IV D I. Build interest. Motivate to take action D Get attention. Increase desire. Build interest. A Get attention. To request an employer to give a salary raise which one considers one really deserves. III and IV © Emile Woolf International 36 The Institute of Chartered Accountants of Pakistan . III. To sell a new product or service to a prospective customer or client. To make a request to a philanthropist to give a donation for a worthy cause. Get attention. Motivate to take action. EXCEPT: A Use emotional and logical appeals in a balanced manner B Reinforce the Proposal by providing additional evidence of the benefits C Anticipate no objections from the reader D These require lot of marketing skills Identify the situation in which the style of writing Persuasive Business Messages may be adopted to achieve positive response: I. To write to the Administrator.Business communication Q19 Q20 Q21 Identify the correct sequence of steps which should be followed in the preparation of a Persuasive Business Message to attract. Increase desire. Build interest. create and sustain the reader’s interest in the message and elicit a favourable response for taking action on the basis of the writer’s proposal/request. Motivate to take action B Build interest. Increase desire. Roads and Works to repair the internal roads in your industrial area which are presently in a dilapidated condition. II. II. Increase desire All are true for persuasive messages. IV. B The sender of the message expresses thanks for receiving something from the recipient of the message. Oral presentation can be made effective with A Eye contact with the audience and body language used to emphasise any particular point(s) B Excessive body movements should be avoided as it would distract the audience. C The sender shows an understanding of the recipient’s problems and concerns and expresses empathy. All the considerations are important EXCEPT A The language of the oral presentation should be specifically adapted. © Emile Woolf International 37 The Institute of Chartered Accountants of Pakistan . B Presentation must include Graphics.Question Q22 Q23 Q24 Q25 You have to make an Oral Presentation to a knowledgeable audience which would be followed by a question and answer session. C An alert attitude should be retained to reply to the questions from the audience D All of the above Which one is not the advantage of Oral Communications? A Speed B Personal Involvement of both Speaker and the Listener C Instantaneous Feedback D Nonverbal Clues Different types of Buffers are generally used in Business Communications while conveying ‘bad news’ messages. C Should be organised in a logical sequence. D Should be based on proper use of grammar and pronunciation. choose the correct explanation for: Agreement buffer A It shows that there is a common ground for understanding on any particular point. D The sender shows that the response in the message is conveyed after an equitable and objective examination of the issues. D The sender shows that the response in the message is conveyed after an equitable and objective examination of the issues. B The sender of the message expresses thanks for receiving something from the recipient of the message. choose the correct explanation for: Understanding buffer Q28 A It shows that there is a common ground for understanding on any particular point. Different types of Buffers are generally used in Business Communications while conveying ‘bad news’ messages. D The sender shows that the response in the message is conveyed after an equitable and objective examination of the issues. C The sender shows an understanding of the recipient’s problems and concerns and expresses empathy. B The sender of the message expresses thanks for receiving something from the recipient of the message. choose the correct explanation for: Appreciation buffer Q27 A It shows that there is a common ground for understanding on any particular point.Business communication Q26 Different types of Buffers are generally used in Business Communications while conveying ‘bad news’ messages. D The sender shows that the response in the message is conveyed after an equitable and objective examination of the issues. B The sender of the message expresses thanks for receiving something from the recipient of the message. C The sender shows an understanding of the recipient’s problems and concerns and expresses empathy. © Emile Woolf International 38 The Institute of Chartered Accountants of Pakistan . Different types of Buffers are generally used in Business Communications while conveying ‘bad news’ messages. C The sender shows an understanding of the recipient’s problems and concerns and expresses empathy. choose the correct explanation for: Fairness buffer A It shows that there is a common ground for understanding on any particular point. Question Q29 Different types of Buffers are generally used in Business Communications while conveying ‘bad news’ messages. B Sent after some type of initial communication. C Sent to let others know that they have received a communication. B Sent after some type of initial communication. D Accompanies something such as a package or report. Briefly describe the circumstances in which an acknowledgement letter is commonly used. A Sent in response to a claim or complaint and includes the final outcome B Sent after some type of initial communication C Sent to let others know that they have received a communication D Accompanies something such as a package or report Briefly describe the circumstances in which a follow-up letter is commonly used. Briefly describe the circumstances in which an adjustment letter is commonly used. C The sender shows an understanding of the recipient’s problems and concerns and expresses empathy. D Accompanies something such as a package or report. A Sent in response to a claim or complaint and includes the final outcome. B The sender of the message expresses thanks for receiving something from the recipient of the message. A Sent in response to a claim or complaint and includes the final outcome. C Sent to let others know that they have received a communication. choose the correct explanation for: Cooperation buffer Q30 Q31 Q32 A The sender conveys to the receiver willingness to extend support and be of help in any possibility in the future. D The sender shows that the response in the message is conveyed after an equitable and objective examination of the issues. © Emile Woolf International 39 The Institute of Chartered Accountants of Pakistan . B To record or remind about events and observations. D To provide an account on a particular matter in the form of an official document. D Accompanies something such as a package or report. C Sent to let others know that they have received a communication. D Accompanies something such as a package or report.Business communication Q33 Q34 Q35 Q36 Q37 Briefly describe the circumstances in which a cover letter is commonly used. © Emile Woolf International 40 The Institute of Chartered Accountants of Pakistan . B To record or remind about events and observations. Briefly describe the circumstances in which a report is commonly used. Briefly describe the circumstances in which a memorandum is commonly used. C To summarize record of the proceedings at a meeting. D Accompanies something such as a package or report. C Sent to let others know that they have received a communication. A To share the same information with a large audience. B To record or remind about events and observations. A To share the same information with a large audience. B Sent after some type of initial communication. C To summarize record of the proceedings at a meeting. A To share the same information with a large audience. A Sent in response to a claim or complaint and includes the final outcome B Sent after some type of initial communication C Sent to let others know that they have received a communication D Accompanies something such as a package or report Briefly describe the circumstances in which circular letter is commonly used. Briefly describe the circumstances in which minutes are commonly used. A To share the same information with a large audience. (i) Our company has a strict policy not to accept orders for amounts of less than Rs 2.Question Q38 Q39 Q40 Q41 Briefly describe the circumstances in which a reference letter is commonly used. It is widely acknowledged by communication experts that positive messages elicit more favourable responses vis-à-vis messages which carry negative undertones. (ii) The inter-city Express Bus Service will not wait for more than 15 minutes at any stop. A Sent by a previous employer or other referee. B To record or remind about events and observations. (i) The Board rejected three of the twelve proposals submitted by the management.5 million. It is widely acknowledged by communication experts that positive messages elicit more favourable responses vis-à-vis messages which carry negative undertones. (ii) We shall not give discount on orders worth less than Rs. 10. (ii) The employees’ lunch break should not be longer than 45 minutes. A Asking a question or eliciting information from the recipient. (iv) Employees’ tea breaks should not be longer than 15 minutes. You are required to transform the messages given below into positive messages to remove any negative connotations by the recipients. C To summarize record of the proceedings at a meeting. B To record or remind about events and observations. (iii) We would not be able to complete the order before the end of the month.000. D To provide an account on a particular matter in the form of an official document. You are required to transform the messages given below into positive messages to remove any negative perceptions by the recipients. D To provide an account on a particular matter in the form of an official document. © Emile Woolf International 41 The Institute of Chartered Accountants of Pakistan . (vi) We do not provide insurance cover for a period of less than six months. C To summarize record of the proceedings at a meeting. Briefly describe the circumstances in which an inquiry letter is commonly used. (v) We cannot begin the printing work until all the revisions are reviewed. © Emile Woolf International 42 The Institute of Chartered Accountants of Pakistan . We would require 2 days to complete the job. Briefly explain the implied meaning conveyed in each of the following situations. (i) The problem with the Spinning Department is its inability to control the high rate of energy wastage. 2014. we would have no other alternative but to tell our legal advisors to initiate legal proceedings against you. 250.Business communication Q42 Q43 (iv) We do not offer discount to customers who want credit facilities. (v) Do not apply for the position of Security Officer if your height is less than 185 centimetres. after the scheduled time. (iv) A job applicant submits a CV containing numerous spelling and presentation errors. (i) A director tells his secretary “Don’t be late for the Investment Committee meeting tomorrow!” (ii) A Group Leader while conducting an internal meeting occupies a position other than at the head of the conference table. your reserved space in the next issue of our magazine ‘Fashion Trends’ will be cancelled and would be sold to another customer. and makes all the participants wait. (iii) A CEO invariably comes late to the staff meetings. (v) A subordinate calls his senior manager and asks. “I’m working on an urgent assignment and have to meet a strict deadline. (v) If you fail to return the completed Advertisement Contract Form along with a cheque for Rs. (iv) Your salesman told a lie and misled me to purchase from your shop. (iii) It is not possible for us to repair and replace the damaged parts of your generator in one day.” Re-phrase the following sentences to remove their negative connotations so that they may elicit more favourable responses from the recipients.000 by September 30. (ii) In the event of your failure to make payment of your overdue account within 7 days. “May I come to discuss the sales report?” The senior manager responds. a dress made of mixed silk and polyester fabric instead of 100 per cent silk cloth as claimed by him. 80 billion to Rs. (iv) Decline in sales from Rs.Question Q44 Re-write the following messages to remove any negative perceptions and elicit a positive and favourable response from the recipients. 500. (ii) We have wasted an amount of Rs. (v) You have been sitting on our order for supply of cement for the past two months. We want the delivery of the consignment now as we cannot wait any longer. (i) You should not use this type of paper in the photocopying machine. 50 million is due to the very poor performance of the previous management and this new management certainly cannot be held responsible for this downslide. (iii) We regret to inform you that we must deny your request for sale of furniture on credit.000 by advertising in that new Health Magazine. List five important considerations which you should keep in perspective while making your Presentation. (b) You have to make an Oral Presentation to a knowledgeable audience which would be followed by a question and answer session. © Emile Woolf International 43 The Institute of Chartered Accountants of Pakistan . SSTCL takes pride in the quality of its prompt. The Company has a fleet of 300 trucks in Pakistan with offices in all the important cities and towns. Assume necessary details to enhance the effectiveness of the selling points in your letter. Write a memo for announcing this policy. Assume that your name is Abdul Hafeez Q3 ABC Company has recently introduced a policy of subsidizing 50% of the tuition fee of employees’ children. you have been directed to write to the Dean stating that it would not be possible to provide internship facility this year. Zenith Property Developers are currently executing several high-rise building projects in Lahore and Islamabad and are major buyers of these products. The Company has highly skilled and competent truck drivers. However. © Emile Woolf International 44 The Institute of Chartered Accountants of Pakistan . Note: You may highlight at least three competitive strengths which give CSML a business edge over its competitors. has requested the President of Jupiter Insurance Company Limited to accept five final year students as interns during the summer holidays. its clientele includes foreign embassies. safe and efficient services for which it charges premium freight rates as compared to other goods transport companies. CSML is keen to establish business relations with Zenith as it would give a substantial boost to their business. Q2 Consolidated Steel Mills Limited (CSML) is in the business of manufacturing and selling steel products such as round and flat bars. Assume that your name is Abdul Samad. As the Public Relations Officer of Jupiter Insurance Company Limited. you are required to write a Letter to CEO of Zenith Property Developers Limited offering to supply steel products for their projects. As Director Marketing of CSML. a prestigious educational institution. girders and wires used for construction purposes. top-tier national and multinational companies.Business communication CHAPTER 6 – LETTERS AND CIRCULARS Q1 The Dean of Concord School of Management Sciences (CSMS). You may offer any reasons for not acceding to the Dean’s request. your letter should be worded in a courteous tone as CSMS not only provides substantial business to your company but also because the Dean wields considerable influence and respect in the business and professional circles. loaders and other support staff on its payroll. Consequently. Q4 Safe and Swift Transport Company Limited (SSTCL) is an affiliate of a worldwide group engaged in the business of door-to-door transportation of goods. besides high net-worth individuals who value the quality of reliable services offered by SSTCL. At this stage. You would like to inform your employees about the merger. write a polite letter to the customer. Draft a Circular Letter containing between 150 . before the announcement is made public.000 for the loss of his TV.” Mr Smith has lodged a claim of Rs 100. They should also be informed of the imminent lay-offs to cut costs and revisions in seniority. offering apologies for the mishap and undertaking to pay compensation for the loss immediately. You may assume any data that you may choose to make the case of the Pakistan Dairy Farmers Association convincing and persuasive. to be addressed to the employees in all cadres informing them of the circumstances which have led to the merger. provides substantial lucrative business to SSTCL on a regular basis. the Consignee has found that 200 computers have been damaged due to mishandling by the loading staff. © Emile Woolf International 45 The Institute of Chartered Accountants of Pakistan . Q6 As CEO of Earnest Pharmaceuticals Limited you have today concluded marathon negotiations for the merger between your Company and Zenith Pharmaceuticals Limited. Mr Smith. you would like to inform the employees of only the significant aspects of the merger. The merger agreement contains a number of detailed clauses. On examination of the packages. 2008 has been damaged and is a total loss. Q7 Reliable Computers Limited has recently imported 1200 computers from Taiwan. The carton containing the television had the following distinctive markings: “Fragile – Handle with Care.200 words.Question Mr Robert Smith. pay packages and perquisites of the retained employees. Islamabad. In your capacity as Director of Operations of SSTCL. through his Consulate. In your capacity as the Chairman of the Pakistan Dairy Farmers Association write a persuasive Letter to the Editor to be published in the dailies “Dawn” and “The Nation” explaining the viewpoint of the dairy farmers and the factors responsible for the increase in the cost of production of milk which has forced the dairy farmers to increase their prices. Q5 The recent surge in prices of fresh milk has created considerable resentment among the public who feel that the dairy farmers are charging exorbitant prices and making excessive profits at the cost of the consumers. The computers have been damaged beyond repairs and have to be considered as a total loss. The consignment packed in 12 pallets was shipped through Eastern Freight Airways. Also state that you will make full investigation in the matter and assure the customer of your continued safe and efficient services in future. Assume that the name of the Chairman is Abdul Rahim Khan. Assume that your name is Shahid Ahmad. The letter should also apprise the employees that important developments would be disclosed as they unfold from time to time. a senior consular in a foreign embassy in Islamabad has lodged a complaint that his valuable 60 inch Plasma TV which was booked from Karachi to Islamabad under Freight Bill No 4896 dated January 28. including freezing of salaries. Your customers belong to the affluent class who prefer to change the décor and style of their residences at regular intervals and purchase furniture of latest contemporary designs and fashions. you are required to write a Circular Letter addressed to the staff explaining the circumstances which have forced the company to adopt stringent austerity measures. The board of directors has decided to strictly curtail all expenditures. Q10 Superb Fans Limited (SFL) are manufacturers of a wide range of electrical fans and have been acknowledged as a key player in the market due to the elegant design. The Claim Letter should contain all pertinent information necessary to make a wellsubstantiated claim for compensation.Business communication As Manager Imports. Since the past two years. Mr Zaman Khan. He has expressed his disappointment and asked you to replace the entire furniture. You are required to prepare a persuasive message to be circulated to the prospective donors seeking their help for this noble cause. a highly reputable and well–managed organization. Assume that your name is Khalil Ahmed. intends to launch a major campaign for raising funds for establishment of a network of five hundred primary and middle-level schools in the northern areas which have witnessed widespread destruction in the recent conflict. You are required to write a letter to the customer to convey your apologies for the inconvenience caused and offer to undertake the polishing and other works at your cost to the entire satisfaction of the customer. The message should incorporate the principles of effective communication for eliciting a favourable and positive response from the donors. you are required to draft a Claim Letter to Eastern Freight Airways describing the problem and making a strong case for compensation. © Emile Woolf International 46 The Institute of Chartered Accountants of Pakistan . The quality of wood used is substandard and the workmanship of polishing of the furniture is poor. Also inform the staff that the SFL would avoid layoff of its employees as they have made invaluable contributions towards the company’s achievements. has complained that the quality of the furniture purchased by him amounting to Rs. durability and reliable performance of its products. Each individual client is important and you would go to any lengths to retain the goodwill of these customers. Q8 The Children Welfare Trust. who is your valued customer. SFL has been affected by decline in domestic demand. reduction in fringe benefits and withdrawal of loan facilities to employees. fall in exports due to global recession and rising prices of its essential raw material inputs. Q9 You are the manager of Elegant Furnishers which manufactures superior quality furniture exclusively for the high-end of the market. Your letter should be worded politely and convey the message that customer satisfaction is very important for you. Most of your customers have close social interactions and adverse comments by even a single customer may result in loss of business from other customers. This has caused a drop in sales revenues and increase in costs resulting in sharp erosion of the company’s profitability. two million is not satisfactory. Assume that your name is Muhammad Sadiq. In your capacity as Chief Executive Officer of SFL. Work on an important export order for Men’s Suits amounting to Rs 25 million is in process. Assume that your name is Zahid Khan and your office is located at Badami Bagh Lahore.Question The Circular Letter should apprise the employees that the hardships would be overcome and the situation would change with the improvement in the economic conditions. The collapse of bridges and the creation of temporary diversions result not only in rapid wear and tear of the vehicles but also cause serious accidents. You may assume any details that may be considered necessary. Q12 You are the Head of Stitching Department of Mod Garments Limited. explaining the gravity of the problem and requesting him for urgent measures for repairs of the inter-city roads.e. the condition of the inter-city roads has deteriorated considerably with the result that the Goods Transporters are faced with the problems of escalating costs due to increase in commuting time. Assume that your name is Zahid Awan. You are required to prepare an Inter-office Memo to the Head of the Human Resources Department requesting for recruitment of 25 temporary workers on an urgent basis. A batch of Ceiling Fans of ‘Cool Air’ model was launched by ZFCL for the first time in the market through a selected group of four main distributors. pedestal and exhaust fans. ZFCL’s products are recognised as being of superior quality and command premium prices in a highly competitive business environment. As a result the problems of goods transporters have increased considerably and they are forced to increase the freight charges. © Emile Woolf International 47 The Institute of Chartered Accountants of Pakistan . Roads and Highways Authority. Note: Q13 Assume that your name is Sohail Ahmed The name of the Head of the Human Resources Department is Mr Zaheer Khan. 30 workers i. 20 per cent of your total workforce have been seriously injured in a recent bus accident. you are required to write a persuasive letter to the Director General. While coming to work. As President of All Pakistan Goods Transport Association. The distributors have received numerous complaints from their customers stating that these fans have defective copper coils and are therefore unable to perform satisfactorily in the summer months. higher fuel consumption and frequent breakdowns caused by the poor condition of the roads. Q11 After the widespread floods in the country. Zenith Fan Company Limited (ZFCL) are manufacturers of different types of ceiling. © Emile Woolf International 48 The Institute of Chartered Accountants of Pakistan . Write a letter to Director Marketing. Assume that the name of your Company is Sterling Paper and Board Mill Limited. As the Chief Executive Officer of the mill you are required to write a letter to the Director. Zenith Property Developers are currently executing several high-rise building projects in Lahore and Islamabad and are major buyers of these products.000 Street Children in both these cities are affected with various diseases. intends to implement two hospital projects for the ‘Street Children’ in Lahore and Karachi. Urgent measures are required to address to this grave problem before the situation deteriorates further. CSML is keen to establish business relations with Zenith as it would give a substantial boost to their business. ZFCL advising him of the problem and requesting for free replacement of the defective fans returned by the customers. The message should incorporate the principles of good communication for eliciting a positive response from the donors. Q15 The Good Hope Children Welfare Organisation. including life-threatening diseases. Environment Protection Board requesting that the factory may be reopened to enable it to resume its manufacturing operations. It is estimated that approximately 200. The company has since taken necessary measures to rectify the problem. You are required to prepare a persuasive message to be circulated to the prospective donors seeking their help for this worthwhile cause. You may make assumptions of any details/information that you may consider relevant to substantiate your case for the re-opening of the mill. who are the most important distributors of ZFCL. Q14 Two months ago. Q16 Consolidated Steel Mills Limited (CSML) is in the business of manufacturing and selling steel products such as round and flat bars. The Environment Protection Board had ordered the closure of your Paper and Board manufacturing plant because it was discharging untreated effluent in the river causing pollution and adversely affecting the agricultural lands in the area and damaging the marine life in the river. Address of NGO is: The Good Hope Children Welfare Organisation 250 Orangi Township Workers Avenue Karachi 45678 Assume you are the Honorary Chairman of The Good Hope Children Welfare Organisation and your name is Fazal Mahmood. You should emphasise that all necessary measures have been taken to resolve the problem. This unit is one of the largest paper and board mill in the country. a reputable and well-managed NGO. (Imagine that you are Muhammad Ahsan). Lahore and you are Khalil Ahmed. girders and wires used for construction purposes.Business communication You are the Director of Electronic Fans. Note: You may highlight at least three competitive strengths which give CSML a business edge over its competitors. Assume necessary details to enhance the effectiveness of the selling points in your letter. you are required to write a Letter to CEO of Zenith Property Developers Limited offering to supply steel products for their projects.43 Main Avenue SITE Karachi 34500 The letter should be addressed to: Chief Executive Officer Zenith Property Developers Limited K-48 Block -5 Gulberg Lahore © Emile Woolf International 49 The Institute of Chartered Accountants of Pakistan .Question As Director Marketing of CSML. Assume that your name is Abdul Hafeez The address of your company is: Consolidated Steel Mills Limited E . has always had a clean record and until recently has been one of the most valuable contributors to the bank. Over the last six months. Chundrigar Road branch. This would not only be beneficial for the employees but also help the company in achieving their training and development goals. You may assume any necessary details. Q3 As a Senior Associate of a firm of professional Management Consultants. put up a proposal to the senior management asking them to introduce a company funded qualification enhancement program for employees who have served a minimum of two years with the company and are grade 3 and above.I. weaving and finishing facilities. Q2 As an employee of the finance department at a leasing company. Please note only the titles of Headings of the Formal Report are required. Ahmed who has been an employee of the bank for the past 7 years. Sultan Ahmed. you have been assigned to lead a team who would undertake a comprehensive study of the unsatisfactory performance of an integrated textile mill with spinning. the Customer Services Manager of the I. You are required to investigate and prepare a short report to be submitted to the Regional Manager. Give ten Headings of important Topics which would be included in your Report. Customer Services. Mr. Identify the Headings of the Parts of your Formal Report to be submitted to the clients.Business communication CHAPTER 7 – BUSINESS REPORTS Q1 You are the Human Resource Manager at one of the leading commercial banks in Karachi. You may assume any necessary details. Q4 You have been assigned the task of preparation of a Comprehensive Report on the status and performance of an important corporate business enterprise. various clients have complained about the rude and unacceptable behaviour of Mr. © Emile Woolf International 50 The Institute of Chartered Accountants of Pakistan . She is using: A A portal B A digital assistant C A palm pilot D iTunes Email stands for: A Easy mail B Electronic mail C Electric mail D None of the above URL stands for: A Universal Resource Locator B Uniform Resource Locator C Uniform Radio Locator D None of the above Who provide us internet? A TCP B ISP C FTP D HTTP © Emile Woolf International 51 The Institute of Chartered Accountants of Pakistan . the computer has to be connected to an: A Internet architecture board B Internet society C Internet service provider D None of the mentioned Allison signs on to her school's website using a password and username.CHAPTER 8 – COMMUNICATION VIA THE INTERNET Q1 Q2 Q3 Q4 Q5 To join the internet. Business communication © Emile Woolf International 52 The Institute of Chartered Accountants of Pakistan . Assessment of Fundamental Competencies Business Communication A Answers © Emile Woolf International 53 The Institute of Chartered Accountants of Pakistan . Message. B and C Q21 A Interference from the external environment during the conveyance of the message Q22 B The differences in the manner in which the receiver processes and interprets the message Q23 C Interference in the delivery of message due to differences in language. B and C Q3 C Safety valve. B and C Q17 D A. (v). Feedback Q7 D A. (iv). Ask if it is an appropriate time or if the subordinate would prefer to select another time and place. social and educational backgrounds © Emile Woolf International 54 The Institute of Chartered Accountants of Pakistan .Business communication CHAPTER 1 . easy message. same belief. Encoding. (vi) Q6 B Sender. B and C Q18 D A. (iii). Q14 D A. Medium. B and C Q15 A When information provided is more than requirements Q16 D A. B and C Q10 C Unavoidability of communication Q11 C Adjusting with the differences among the people involved Q12 A Fear for the other person’s reaction Q13 C Seek permission to provide the feedback. B and C Q19 A Because of excessive use of jargon and complex words Q20 D A. Receiver.THE COMMUNICATION PROCESS Q1 A Same aims. (ii). positive close Q4 D A. B and C Q8 D Perception Q9 D A. B and C Q5 D (i). bad news. alternative suggestion. sender credibility Q2 D A. relevance. explanation. status and nature of association which should be kept in perspective for understanding of the implications of the message Q29 D A. B and C Q31 D A. B and C Q25 B Face-to-face Conversation Q26 D A. B and C Q32 D A. B and C Q27 A It refers to the fact that individuals cannot remain isolated without communicating Q28 B Relationship dimension exists between the parties in terms of family ties. B and C Q30 D A. B and C Q33 C A and B © Emile Woolf International 55 The Institute of Chartered Accountants of Pakistan .Answer Q24 D A. B and C Q5 A HR and payroll departments of company Q6 A. order and emphasize the right points. Q18 A. © Emile Woolf International 56 The Institute of Chartered Accountants of Pakistan .Business communication CHAPTER 2 – BUSINESS COMMUNICATIONS Q1 B Effective communication by manager and employees Q2 A The relationship of the stakeholders and the content of the message Q3 C Tactical: Setting up additional units to increase capacity by the end of the second quarter. B and C Q15 C Team briefings to discuss of problems project updates in a friendly environments Q16 C lack of audit trail Q17 C Strictly make the HR manager follow the timelines to ensure fast effective and complete information be circulated to all employees through email and on the notice board before the second half. D focus on content. Q4 D A. B and Monday meetings with the department heads and the C departments regarding the new tasks for the week and the update of last. cater the message according to the audience appropriate style and using Q7 D Request for the replacement and persuade them of the claim Q8 D Customer Relations head of the manufacturing Q9 D Request for replacement after making a case of the damage Q10 C Emphasise appropriately using a polite tone for requesting the replacement Q11 D Personal preference of the sender Q12 D Focus completely on taking notes Q13 C Dependent on the purpose and audience of the meeting Q14 E A. C and purpose is the communication should be clear. Answer Open door policy for the HODs with diagonal communication allowed, Memos to be sent via email and only to confirm the oral communication once decision is made. Q19 D A, B and C Q20 D Both Lateral and vertical communication with internal communication done through e –systems Q21 C Visualising the senders reaction while communicating Q22 C Yelling loudly at the manager for the wrong information Q23 D Both Sara and Ali should have communicated regarding the task after initial email. Q24 B The mail server goes out of order. Q25 D Conflict: The supply chain felt the new procurement policy by the administration will derail their purchases setting them back on the targets. Q26 D Pretend the conflict never happened and deny its impact Q27 A, B,C and E Good news first and end at positive statement, Avoid repeating the bad news, Offer an explanation Present an alternative Q28 D A, B and C Q29 C Concreteness Q30 C Concreteness Q31 A Conciseness Q32 A Conciseness Q33 B Clarity Q34 B Courtesy Q35 D A, B and C Q36 D A, B and C Q37 D A, B and C © Emile Woolf International 57 The Institute of Chartered Accountants of Pakistan Business communication Q38 C Only oral communication Q39 D Universal cultural dimensions Q40 D A, B and C Q41 D A, B and C Q42 A Distortion problems in process of formal communication are maximum Q43 D A, B and C Q44 D Visual presentations aids can be used in limited cases Q45 D Selects appropriate channels of informal communication Q46 D A, B and C Q47 A Useful to the most senior of employees and assists long-term decision making Q48 B Useful to the middle level of management and considers short-term issues Q49 C Relevant to production staff in day-to-day act Q50 C A and B © Emile Woolf International 58 The Institute of Chartered Accountants of Pakistan Answer CHAPTER 3 – SEVEN CS OF EFFECTIVE COMMUNICATION Q1 B Seven C’s of effective communication Q2 C Five W’s checklist; who what where why when Q3 A,B and D Provides all the information necessary, Anticipates the recipients responses and reduces the subsequent communication, Addresses all the questions previously raises or pre-empt the questions of the sender. Q4 D Include only relevant information without forging the other 7Cs Q5 B Curt and to the point Q6 D Putting the needs of audience while ensuring completeness of message Q7 D A, B and C Q8 B 1, 3, 5, 6, 2 , 4 Q9 D Including specific , vivid ,clear, explicit details Q10 A Distortion is avoided Q11 D Coherence in ideas to enhance the meaning of the message Q12 C To have a single purpose Q13 D There was no clarity in his communication; he had just jotted down his thought process. Q14 D Children are getting more violent due to unsupervised television and social media usage. Q15 D Politeness in sender’s attitude, respecting and considerate to the recipient’s personality. Q16 C No grammatical , punctual, language errors, is complete and well timed Q17 D Almost everyone allowed the security guard to go through their belongings Q18 D Complete , brief, clear, gracious ,concrete, considerate © Emile Woolf International 59 correct, The Institute of Chartered Accountants of Pakistan Business communication CHAPTER 4 – LISTENING SKILLS Q1 A Biomechanical process of perceiving a sound with the ear. the use of language and voice Q4 D A. B and C Q8 D Taking notes Q9 C Never enters into arguments with the speaker Q10 C Not react to emotional words Q11 D A. Q2 D A. B and C Q5 D A. collect and consolidate all relevant information Q14 C Focus on achieving their goals as quickly and efficiently as possible © Emile Woolf International 60 The Institute of Chartered Accountants of Pakistan . B and C Q3 C Consideration of how is communication delivered. B and C Q6 D None of the above Q7 D A. B and C Q12 A Focuses on supporting the speaker and stay attentive to their feelings Q13 B Like to build a full picture. II. Q11 D A. Appreciation. B and C © Emile Woolf International 61 The Institute of Chartered Accountants of Pakistan . Offer an Explanation. Q13 C A and B Q14 C A and B Q15 C Buffer Statement. Assurance. Select the most suitable media Q10 B Secretary is not punctual. Analyse the audience. Empathise with the needs. III and IV Q22 B Presentation must include Graphics Q23 D A. Increase desire. Q17 D A. Present an Alternative or Compromise. Q5 A Identify the purpose. Q21 D I. Organize the message. End with a Positive Statement Q7 B The sender uses verbal channel. build interest. Compliment. Q9 B Identify the target market. Q19 A Get attention. B and C Q18 A Managers have no time to communicate with juniors. Support the ideas with data. Select the ideas. Cooperation Q16 C The subordinates fear the consequences of communication. Style used Q6 B Use a Buffer. B and C Q12 A I am very busy. Avoid emphasizing the Refusal. B and C Q2 C Use only for outsider Q3 D A. B and C Q4 C It is positive. Motivate to take action Q20 C Anticipate no objections from the reader. Q8 C The receiver plans the feedback.Answer CHAPTER 5 – WRITTEN BUSINESS MESSAGES Q1 D A. Create a convincing message. Q39 A Asks a question or elicits information from the recipient Q40 (i) The Board confirmed nine of the twelve proposals submitted by the management.Business communication Q24 C Instantaneous Feedback Q25 A It shows that there is a common ground for understanding on any particular point. (v) We will begin the printing work after we have reviewed all the revisions. (iv) Employees can take 15 minutes tea breaks. Q27 C The sender shows an understanding of the recipient’s problems and concerns and expresses empathy. Q28 D The sender shows that the response in the message is conveyed after an equitable and objective examination of the issues. Q38 A Sent by a previous employer or other referee. Q34 A Used to share the same information with a large audience Q35 B A note. Q30 A Usually sent in response to a claim or complaint and includes the final outcome. Q26 B The sender of the message expresses thanks for receiving something from the recipient of the message. Q36 C A summarized record of the proceedings at a meeting. Q37 D An account given on a particular matter in the form of an official document. © Emile Woolf International 62 The Institute of Chartered Accountants of Pakistan . Q31 B Sent after some type of initial communication. (ii) We would be able to give discount on orders in excess of Rs. Q33 D Accompanies something such as a package or report. (iii) Your order will be executed by the first of the next month. document or other communication that records or reminds about events and observations. Q32 C Sent to let others know that they have received a communication. Q29 A The sender conveys to the receiver willingness to extend support and be of help in any possibility in the future. 10.000. (ii) The employees can avail the lunch break for 45 minutes.” (i) The performance of the Spinning Department can be improved by implementing more efficient energy utilisation measures. 250. 2014 to enable us to retain the space booked by you in the next issue of our magazine ‘Fashion Trends. (v) The senior manager implicitly conveys the message “I am very busy and cannot see you right now. (iv) We offer discount to all those customers who make cash payments. 2. (v) Please send us the completed Advertisement Contract Form along with a cheque for Rs. (ii) The Group Leader intends to demonstrate equality and close affiliation with the group members. (iv) The dress which I had purchased from your shop is made of mixed silk and polyester fabric and not 100 percent silk cloth as stated by your salesman.000 by September 30.Answer Q41 Q42 Q43 (vi) The minimum period for which we provide insurance cover is six months. (iii) The inter-city bus service will wait for 15 minutes at all stops. (i) The remark shows that the secretary is not punctual and is often late. (iii) The CEO seems to demonstrate that he is an extremely busy person whose time is more important and the participants are expected to wait for him. (i) Our company accepts orders of Rs. (iii) We would be able to repair your generator and also replace the damaged parts in 2 days. (ii) We would request you to please make payment within 7 days in order to prevent us from referring the matter to our legal advisors.5 million or more.’ © Emile Woolf International 63 The Institute of Chartered Accountants of Pakistan . (iv) The applicant’s communication skills are deficient or show a lack of genuine interest in the job. I would not have purchased the dress if I had known that it was not made of 100 percent silk cloth. (v) You may apply for the position of security officer if your height is 185 centimetres or more. (iv) Although it is an uphill task. we can serve you on cash basis only. Please respond today and give us a firm date for delivery of our consignment of cement.000 in the new Health Magazine did not yield the desired result. (v) Timely delivery of cement is critical for meeting our target for completion of the construction works. your new management team would accept the challenge and make serious efforts to turn around the affairs of the company. 500. (iii) For the time being.Business communication Q44 (i) This type of paper does not work very well in the photocopying machine. © Emile Woolf International 64 The Institute of Chartered Accountants of Pakistan . let us analyse the experience and apply our insights for future guidance. (ii) Our advertisement expenditure of Rs. Abc Dean Concord School of Management Science Address 1 Address 2 Karachi Dear Sir Internship training Thank you for considering us for internship training for your final year students. We recommend that these students should be sent in May 2014. Eagerly waiting for interns next year. We are shifting our head office from Shahra-e-Faisal to I I Chundrigar road. so that they learn all what is required. This shifting has disturbed our normal routine work to a great extent.Answer CHAPTER 6 – LETTERS AND CIRCULARS Q1 Your ref: CSMS/Nov/21 Our ref: JICL/Dec/39 December 11. Thanking you Yours faithfully Abdul Samad Public Relations Officer © Emile Woolf International 65 The Institute of Chartered Accountants of Pakistan . 2013 Mr. This disturbance has created an environment which is not suitable for learning of these students as you desire. Waiting for your reply. state-of-the-art steel mill with x million tons production every year. We have nationwide dealers network which guarantees deliveries of products just-in-time. Our clients include major builders and developers in the country. 2013 Mr. Yours sincerely Abdul Hafeez Marketing Director © Emile Woolf International 66 The Institute of Chartered Accountants of Pakistan . Kindly let us know when we can meet to discuss further detail. Abc Chief Executive Officer Zenith Property Developers Limited Address 1 Address 2 Karachi Dear Mr. Abc Strategic partnership We congratulate ZPDL on constructing Pakistan’s tallest building in Karachi.Business communication Q2 Our ref: CSML/Dec/39 December 11. This has made all Pakistanis proud. We would like to offer our products for your construction projects to assist you in maintaining and enhancing construction quality. CSML is ISO-9000 certified. We are the largest producer of round and flat bars. girders and wires which are Richter scale 8 tested. Manager Human Resources DATE: February 5. the following should be observed: Company Letterhead/address Date Reference Customer’s name and address Salutation Subject. including acknowledgment that Mr. Q4 Answers may differ with each candidate particularly with respect to circumstances resulting in damage of the TV. However. expression of regrets and action by Company Assurance of better and reliable services in future Coherent presentation Grammar and appropriate vocabulary © Emile Woolf International 67 The Institute of Chartered Accountants of Pakistan . 2008 SUBJECT: Fee subsidy Recognizing the efforts of employees and sharing their aim of educating children. Smith/consulate are valued customers of SSTCL Complimentary close Writer’s designation Text covering the following points: Introductory remarks Statement of compensation. The policy will be subsidizing 50% fee up to Intermediate/A-level. All employees are advised to collect ‘Subsidy Form’ from HR department and submit with details of their children and schools by March 30.Answer Q3 MEMORANDUM TO: All employees FROM: ABC. we are pleased to share your burden of children education for their bright career. 2008. transportation costs. the following should be observed: Letterhead/address of The Pakistan Dairy Farmers Association Designation and Address of the dailies “Dawn” and “The Nation” Date Request to the Editor to publish the Letter Heading of the Letter Salutation Writer’s Name and designation Text covering the following points: Introductory remarks Factors responsible for increase in cost of production of milk: Cost of milking animals. electricity. Coherent presentation and grammar and appropriate vocabulary. labour. © Emile Woolf International further 68 information regarding the merger The Institute of Chartered Accountants of Pakistan .Business communication Q5 Answers would differ with each candidate. Q6 Difficulties encountered by the dairy farmers. (x) Disclosure of arrangement (xi) Appeal to employees to appreciate that the decision was necessary and in the best interests of the Company (xii) Signature of the CEO. Answers will vary. Coverage of the following points to be observed: (i) Name of the Company (ii) Mention of Heading of Circular Letter (iii) Reference Number (iv) Date (v) Name and Designation of the Issuing Person (vi) Subject of the Circular Letter (vii) Mention of Recipients “All Employees” (viii) Logical presentation of circumstances leading to the Merger and information of management decision regarding the Merger (ix) Information regarding impact of the merger on the employees. water and other inputs. However. Any other appropriate reasons may be accepted. fodder. particularly with respect to the selection of appropriate arguments to justify the Association’s position. rent of premises. (viii) Mention of name. particulars of the consignment and ports of dispatch and destination of the consignment. (ii) Pertinent data of Number and Date of Airway Bill. etc.g. (v) Mention of preference of compensation sought by Reliable Computers e. (iii) Description of the problem. replacement of damaged merchandise or monetary compensation for damaged equipment.g. default in commitment to meet the delivery schedule of an important customer. (vi) Presentation of the letter format (vii) Closure of letter by stating confidence that the Airline will respond favourably and fairly to the claim. (A sample letter is given as follows) © Emile Woolf International 69 The Institute of Chartered Accountants of Pakistan . (iv) Explanation of the implications of the problem for Reliable Computers e.Answer Q7 No answer is being suggested. interruptions of operations. loss of business. giving details of the computers damaged their model numbers and cost of the equipment. designation and telephone contact numbers of Manager Imports. However students should cover the following points with correct grammar and using appropriate vocabulary: (i) Name and address of the consignor and the consignee. I.Business communication Ref. Suite No 736 I.000 You would appreciate that we have been availing your services since the past 5 years and have always been impressed by the quality of your customer-caring attitude. Sincerely.15 million within 10 days. This incident of gross negligence by your loading staff is a matter of serious concern and we would certainly consider our future business relationship in the context of your response in meeting our legitimate claim. Khalil Ahmed Manager Imports © Emile Woolf International 70 The Institute of Chartered Accountants of Pakistan . The computers were imported to fulfil an order of one of our most important customer and our inability to supply the equipment within the time limit would cause considerable loss to our customer.000. Miscellaneous Expenses of clearing. Cost of 200 Computers at Rs.: Mr John Ping Director of Operations Eastern Freight Airways Business Arcade. Details of the financial loss caused by the negligence of your staff are given below: 1. 2009 Sample Letter Question 12 ________________ No. Rupees 8.000 50. 40. The surveyors report certifies that the damaged computers cannot be repaired and are a total loss. We would request you to please settle our claim and send us a cheque for Rs 8. Your positive and prompt response would be appreciated.000 8. transportation etc.000 per unit 2. 300 per unit 3. Chundrigar Road Karachi-41000 Subject: Claim for Compensation due to Mishandling of Consignment in transit Dear Mr Ping We have received our Consignment of 1200 computers packed in 12 pallets shipped from Taiwan to Lahore via EFA Airway Bill No 674 dated 23-11-2009 on 26-11-2009 and found that 200 computers have been damaged due to mishandling by your loading staff. Lahore regarding the status of the damaged computers is enclosed.150. Freight paid on 200 computers at Rs. December 1.000 60. This would be a major setback for our reputation and future business relations with our valued customer and we are afraid that they would lodge a claim for our failure to supply the goods within the specified deadline. Letter No 886 dated 26-11-2009 issued by your Manager Cargo. However students should cover the following points with correct grammar and using appropriate vocabulary: (i) Name of the Organization and address (ii) Date (iii) Mention of Name and address of Recipient (iv) Subject of the Circular Letter (heading) (v) Create interest of the reader and appeal for help (vi) State the total amount of requirements of funds (vii) Describe the need.Answer Q8 Answers would vary. scope and benefits of the proposed school network (viii) Complimentary close (ix) Enclose a Reply Form to be filled in by the donors (x) Enclose a brochure to elicit interest of the donors (A sample letter is given as follows) © Emile Woolf International 71 The Institute of Chartered Accountants of Pakistan . Sincerely. and they need it now! Children Welfare Trust.T. and to still live with love and care for fellow human beings is to live with compassion and grace.E. It is a cause worthy of your most generous support as it will bring life-changing benefits to a very large number of children in whose young hearts and minds dwells the destiny of our beloved country. pledges amounting to Rs 350 million have been received from philanthropists and our staff is making vigorous efforts for their collection. We are pleased to mention that our appeal for help has not gone unheeded and are grateful to our donors for their most generous donations of Rs 250 million in the past one month. Your organization can send a tax-exempted contribution using the enclosed form and envelope.I. They need our help. The tragedy caused by the conflict in our northern areas has already struck and has caused immense loss and misery to the inhabitants. No:________________ 14. Karachi-42300 Subject: Appeal for Help for Establishment of Schools for Displaced Children in the Northern Areas Dear Mr Pasha.2009 December Mr Z A Pasha Chief Executive Officer Apex Pharmaceuticals Limited D-25 S. The total cost of the network of schools is estimated at Rs 1. with an impeccable and credible record of past performance in numerous relief efforts intends to implement a project for establishment of 500 primary and secondary schools with boarding and lodging facilities for the displaced children in the northern areas. ABC Chairman © Emile Woolf International 72 The Institute of Chartered Accountants of Pakistan . Kindly help us to help the displaced children by your contribution of Rs 5 million.Business communication Sample Letter Question 13 Ref. The most vulnerable are the children who have lost their parents and homes and are facing a life-long fear of hopelessness and destitution. To live with the awareness that disaster or tragedy could strike at any time. In addition.5 billion. a charitable institution. Yours sincerely. Such issues are rare given the highest levels of quality assurance we employ. customer satisfaction is of the highest priority. Address 1 Address 2 Postcode 17 August 20XX Dear Mr Khan. We are therefore extremely grateful to you for having brought these issues to our attention. Complaint Thank you for taking the time to complain that the furniture you recently bought for Rs.Answer Q9 ELEGANT FURNISHERS Our reference: 12345 Our address 1 Our address 2 Postcode Mr Z Khan. both of which have now been addressed. <Signature> Muhammad Sadiq Manager © Emile Woolf International 73 The Institute of Chartered Accountants of Pakistan . 2m incorporated below-standard wood and polishing. but in this instance your feedback enabled us to identify problems with a new wood supplier and team of polishers. Please accept our sincerest apologies for the inconvenience caused. Furthermore we would like to offer you a 15% discount off your next purchase by way of compensation for the inconvenience caused and can assure you that your continued custom and satisfaction remain our highest priority. We would like to propose undertaking full rectification works including delivery at our own expense. As a leading supplier of high quality premium furniture. However. It is therefore a key element of the plan to avoid redundancies. Austerity measures As you are aware the global economic crisis continues to have an adverse impact on our industry and the results of our company with revenues declining both in the domestic and export markets. Thank you for your continued efforts and dedication in this challenging period. Kind regards. combined with the new package of austerity measures I now share with you gives me confidence that we will be able to sustain the underlying business model over the longterm and recover the situation together without the need for redundancies. we recognize the strength.Business communication Q10 SUPERB FANS LIMITED Our address 1 Our address 2 Our address 3 Postcode PRIVATE & CONFIDENTIAL All Staff Superb Fans Limited 17 August 20XX Dear Colleagues. Key elements of the new austerity measures to be introduced with immediate effect are: Restriction on expenditure Freeze salaries Reduce fringe benefits Withdraw loan facilities To reiterate. Unfortunately the current situation remains unsustainable. despite the downturn in results the underlying SFL brand remains as strong as ever. dedication and talent of the whole workforce and invaluable contribution made towards the company’s achievements. Profitability has been further impacted as the drop in sales has coincided with a period of increased prices in raw materials. This. <Signature> Zahid Awan Chief Executive Officer © Emile Woolf International 74 The Institute of Chartered Accountants of Pakistan . The challenge you face has been huge and unique and one which you have embraced with passion and enthusiasm. As President of the All Pakistan Goods Transport Association I also write to you to highlight the detrimental impact the continued poor condition of the inter-city roads is now having on goods transporters. I reach out to you to request immediate and widespread urgent repairs. <Signature> Zahid Khan President © Emile Woolf International 75 The Institute of Chartered Accountants of Pakistan . Once again thank you for your efforts and I look forward to hearing your comments on how to address these issues. Urgent repairs to inter-city roads Firstly may I take this opportunity to congratulate you on the tremendous work you and your department have performed so far following the widespread floods that have devastated the country. The collapse of bridges and the creation of temporary diversions also result not only in rapid wear and tear of the vehicles but also cause serious accidents. Higher fuel consumption. Yours faithfully. As a result the problems of goods transporters have increased considerably and they are forced to increase the freight charges. Thank you. which of course has a knock-on effect to the economy. The condition of the inter-city roads has deteriorated considerably with the result that haulage companies are faced with escalating costs due to: An increase in commuting time.Answer Q11 ALL PAKISTAN GOODS TRANSPORT ASSOCIATION Our reference: 12345 Our address 1 Badami Bagh Lahore Postcode PRIVATE & CONFIDENTIAL Director General Roads and Highways Authority Address 2 Postcode 17 August 20XX Dear Sir. and Frequent breakdowns caused by the poor condition of the roads. Whilst our priority remains the injured workers and their families we also face the prospect that this problem has arisen in the middle of completing work on a critical men’s suits export order worth Rs 25 million. I look forward to receiving your confirmation. Apologies in advance for this urgent request but unfortunately 30 employees (20% of the entire workforce!) have been seriously injured in a recent bus accident and are unable to work. The employees will be needed for 4 weeks in total starting as soon as possible. Therefore. Thanks in advance. Kind regards Sohail Head of Stitching © Emile Woolf International 76 The Institute of Chartered Accountants of Pakistan . I request your urgent authorisation and help in recruiting 25 temporary workers specifically to fulfil the part-completed export order. Unfortunately there is no spare capacity across the rest of the workforce as they are currently operating at maximum utilisation (including overtime) on equally urgent orders.Business communication Q12 Memorandum Sent: 3 February 20XX 16:42 From: Sohail Ahmed To: Zaheer Khan Subject: Urgent: 25 Temporary workers required (re: bus accident) Hi Zaheer. This has prevented the fans operating satisfactorily in the summer months. given the premium positioning of Zenith products please advise if you will be processing a full recall and replacement in order to protect the brand name going forward. Yours sincerely. Unfortunately we have recently received numerous complaints from customers stating that the Cool Air fans have defective copper coils.Answer Q13 ELECTRONIC FANS Our reference: 12345 Our address 1 Our address 2 Our address 3 Postcode Mr Z A Pasha Marketing Director Zenith Fan Company Limited Address 2 Postcode 17 August 20XX Dear Mr Pasha. Please could you therefore arrange for the immediate delivery of free replacement fans against returns received so far. Furthermore. <Signature> Muhammad Ahsan Director © Emile Woolf International 77 The Institute of Chartered Accountants of Pakistan . As a key distribution partner we take great pride in working with you supplying leading-edge products to our loyal customer base. Defective ‘Cool Air’ ceiling fans – replacements required Firstly. I look forward to hearing from you. Thanks. congratulations on your continued innovation in launching new products such as the ‘Cool Air’ range of ceiling fans. Request to re-open paper and board manufacturing plant Following the closure of the paper and board manufacturing plant two months ago due to effluent discharge we have now completed all the necessary rectification measures and request permission to re-open. I’m delighted to say that the audit report was unmodified. In summary: The river pollution has been cleaned up and marine stock rejuvenated. We have commissioned the building of a new eco-environmental center in the local wetlands estuary. In response to the initial closure a special emergency task force was formed which quickly identified the problem. This enabled a second team to fix the problem. The surrounding farmland has been cleaned up and farmers compensated. <Signature> Khalil Ahmed Chief Executive Officer Enclosures . Thanks. Yours faithfully.XYZ Environmental audit report © Emile Woolf International 78 The Institute of Chartered Accountants of Pakistan .Business communication Q14 Your reference: Our reference: STERLING PAPER AND BOARD MILL LIMITED 12345 12345 Our address 1 Our address 2 Lahore Postcode PRIVATE & CONFIDENTIAL Director Environment Protection Board Address 2 Address 3 Postcode 17 August 20XX Dear Sir. I would also like to emphasise that we have implemented measures that go significantly beyond the points raised in your initial inquiry. I therefore look forward to hearing from you and receiving permission to re-open the plant. Your earliest consideration would be appreciated given the high number of local employees and related business who rely on the successful operation of the manufacturing plant. Please also find attached the independent environmental audit report issued by XYZ auditors who were commissioned to assess whether the rectification work adequately addressed the issues raised in your enquiry. However. <Signature> Fazal Mahmood Honorary Chairman © Emile Woolf International 79 The Institute of Chartered Accountants of Pakistan . The Good Hope Children Welfare Organisation. The impact on wider problems such as crime. Thank you for making a difference. is implementing two hospital projects for the street children in Lahore and Karachi to help tackle the problem head on.Answer Q15 GOOD HOPE CHILDREN WELFARE ORGANISATION Our reference: 12345 250 Orangi Township Workers Avenue Karachi 45678 Addressee name Address 1 Address 2 Address 3 Postcode 17 August 20XX Dear Sir/Madam. will worsen. The success of the project relies on the generosity of kind donors such as yourselves and please be assured that even the smallest of contributions as well as the largest will all make a difference and could have a life-saving impact on the children it benefits. begging. This all whilst society stands by ignoring the most vulnerable of children. many of whom have lost both parents or were abandoned as babies. let alone the threat of disease and medical epidemics to the wider population. a reputable and well-managed NGO. Yours faithfully. Without immediate intervention this grave situation will only continue to deteriorate.000 street children in Lahore and Karachi are affected with various diseases many of which are life-threatening. the growth of ghettos and ‘no-go’ areas. Please donate generously using the enclosed tax-exempting contribution form and envelope. Appeal for donations to the street children hospitals It is with great sadness that I write this letter as the unfortunate reality is that approximately 200. Business communication Q16 Our reference: 12345 CONSOLIDATED STEEL MILLS LIMITED Consolidate Steel Mills Limited E – 43 Main Avenue SITE Karachi 34500 Chief Executive Officer Zenith Property Developers Limited K-48 Block -5 Gulberg Lahore 17 August 20XX Dear Sir/Madam, Supply of steel products to Zenith Firstly may I congratulate you on running such an outstanding business at Zenith. The Zenith brand continues to be recognised in the construction industry for its high quality and timely delivery across the whole spectrum of civil engineering projects. Consolidated Steel Mills Limited is in the business of manufacturing and supplying high quality steel products such as round and flat bars, girders and wires used for construction purposes. Having reviewed your construction portfolio which includes several impressive high-rise building projects in Lahore and Islamabad we would like to become one of your key trusted suppliers. The competitive strengths we can offer in collaborating with Zenith include: Access to highly skilled craftsmen at the component design stage to ensure products are manufactured exactly to Zenith’s specification; All products are fully guaranteed and subject to Japanese-style quality assurance certification; Competitive pricing and volume discounts whilst retaining flexibility and bespoke specification I have pleasure in attaching a collection of testimonials from a number of our key customers as well as a product brochure describing our ‘standard’ range. As mentioned we would develop bespoke Zenith products so the brochure is meant as a reference document for now. I look forward to hearing from you. Yours faithfully, <Signature> Abdul Hafeez Marketing Directors Enclosures: - Testimonials - Product brochure © Emile Woolf International 80 The Institute of Chartered Accountants of Pakistan Answer CHAPTER 7 – BUSINESS REPORTS MEMORANDUM Q1 TO: Mr. XYZ, Regional Manager Customer Services FROM: ABC, Manager Human Resources DATE: February 5, 2008 SUBJECT: Report on customer complaints against Sultan Ahmed INTRODUCTION Reference your request for a report on the recent complaints about the behavioral problems of Mr. Sultan Ahmed, the Customer Services Manager of the I.I. Chundrigar Road Branch. The branch manager is a senior employee of the bank and so far done his job in a very professional manner. His performance has always been very commendable up till now. This report contains all necessary details regarding the issue. FINDINGS A survey of the Branch was conducted and various employees including the Customer Services Manager were interviewed to investigate the causes of the complaints. The activity revealed the following facts: 1. Workload The Manager of the branch is up against tremendous loads of work. Majority of the times he was found involved in many operational activities mainly due to the lack of Human Resource in the said branch. 2. Staff morale Due to lack of training and inadequate reward structure, the staff morale is very low. Majority of the staff in the branch is untrained and unwilling to put effort in the work, thereby increasing the workload on the Manager alone, who has to ultimately meet deadlines and targets. 3. Work environment The work environment in the Branch is not a healthy one. This is also one of the contributory factor towards low staff morale and sluggish approach towards work. Air conditioners are not working, majority of the PCs are out of order, the networking is not proper, and there is no proper seating arrangement for the guests/customers in the branch which creates a mess in the Branch environment. © Emile Woolf International 81 The Institute of Chartered Accountants of Pakistan Business communication 4. Increments Another contributory factor towards disturbed attitude of the Customer Services Manager is his unprocessed annual increments, which have been accumulating for the past two years. There have been no revisions in the perquisites and benefits for two years. 5. Employee turnover For the past six months, the branch has had a high employee turnover. An analysis of the Payroll has revealed that for the last six months, seven employees have resigned and only three employees have been hired against seven vacancies. This has consequently increased the workload on the remaining staff and ultimately the Manager who is accountable and responsible for all the operations. CONCLUSION The above-mentioned facts are clearly indicative of the causes of the disturbed attitude of the Customer Services Manager. He although has had a clean records but circumstances as these do affect the behavior and productivity of employees. The situation calls for immediate action to resolve complaints and reduce employee turnover including the Manager himself. RECOMMENDATIONS Taking into account the above facts of the situation, the following recommendations are immediately implemented as remedial measures to avoid further aggravation of the situation: 1. The workload on the manager should be reduced by redesigning the job descriptions, new hiring and proper training of staff. Furthermore the Operational load should be delegated to the lower staff. 2. The staff should be motivated by providing proper trainings, revising reward schemes and offering incentives, so that they take initiatives and participate in decision-making. 3. The work environment of the branch should be improved; air conditioners should be repaired and replaced if necessary, out of order PCs should be replaced by new ones, networking problems be rectified and proper seating arrangement be made for the guests/customers visiting the branch. 4. The Customer Services manager’s withheld increments should be processed along with the adjustments of arrears. Furthermore perquisites and benefits should be revised according to the new policy. 5. New hiring should be made and the vacant positions be filled with quality and professional staff. New employee retention policies should be implemented to reduce employee turnover. © Emile Woolf International 82 The Institute of Chartered Accountants of Pakistan workshops. As per changes in global business environment. I would like to present a proposal for Qualification Enhancement Program. This will also enhance their skills in communication. The above problems be immediately catered with measures like. information and communication technologies. CIMA or any other qualification of two years program. Manager Finance July 31. and will be going for field trips to visit highly advanced and sophisticated work environments. decision-making. During the program. improvements in work environments and reward policies and processing of pending increments along with respective arrears. untrained and de-motivated staff together with uncomfortable working conditions. RESEARCH STUDY A research study conducted by Employer’s Federation of Pakistan shows that companies employing qualified people always do better than companies with less number of professionals. MBA. and stress handling. seminars. employee retention policies should also be given prime importance. trainees will be attending evening classes. The program will be conducted by some of the well-known and renowned professors and professionals in the country. The program will develop mainly accounting and finance skills in employees. as they make fewer mistakes and use their professional skills to make decisions. trainings. 2008 Proposal for company funded qualification enhancement program I have been serving in the Finance Department for over ten years and received three times the employee of the year award and promoted every time in the promotion committee meeting. unprocessed increments and inadequate compensation policies are the causes behind the disturbed attitude of the Customer Services Manager who is under tremendous loads of work and responsibilities at his end. © Emile Woolf International 83 The Institute of Chartered Accountants of Pakistan . Professionals are better. hiring. The scheme will offer qualifications like.Answer SUMMARY High employee turnover. PROJECT PROFILE This Qualification Entrancement program will be for employees who have served a minimum of two years with the company and are grade 3 and above. it is necessary to acquaint personnel with upgraded knowledge and information. These measures will help in improving the situation and consequently reduce the demotivating factors in the working environment of the branch. problem solving. unfilled vacancies. ACCA. Apart from maximizing revenues. MEMORANDUM Q2 TO: FROM: DATE: SUBJECT: Managing Director XYZ. P&G. whiteboard. Human Resources Department will shortlist the names of employees who meet the criteria mentioned above. lecture material.000 10. COST EVALUATION Coaching cost per head Refreshments per head Estimated cost per head Total cost (20 participants) Rs. case studies.200. and will hold assessment test every month. and markers.000 3.000 160. and Dawlance Pakistan. FACILITIES REQUIRED To conduct the program.00 0 This type of training program not only enhances the employee’s knowledge about the changing world but also upgrades their skills in all professional disciplines. These facilities include. STATEMENT OF QUALIFICATION I have contacted many institutes to conduct this program and found ABC Institute of Business Education the best. The institute has successfully conducted this program for several organizations like. They will also conduct consultation sessions during training program to solve the job related problems of employees individually.Business communication PROPOSED WORK PLAN To initiate the program. a proper room with seating arrangement of 20 participants and other facilities will be required. FACILITIES PROVIDED The institute will provide teaching faculty. laptop. books. Professional faculty mostly qualified from abroad will conduct the courses. The results will be communicated to management and on successful completion of all the courses. Any other facilities required may be notified by the institute during negotiation with the institute. multimedia. Unilever Pakistan. Also a meeting with the management of the institute will be arranged to decide the terms of training contract. © Emile Woolf International 84 The Institute of Chartered Accountants of Pakistan . the institute will award the certificate to participants. 150. if requested. Answer Q3 The Headings of the Parts of the Formal Report would be: (i) Title Page (ii) Letter of Transmittal (iii) Table of Contents (iv) Executive Summary (v) Introduction or Preamble (vi) Scope of the Study (vii) Methodology of the Study (viii) Findings of the Study (ix) Conclusions & Recommendations (x) Appendixes or Appendices Q4 The Headings of important Topics of the Comprehensive Report should include: (i) Authorisation for the Assignment (ii) Executive Summary (iii) Purpose of the Report (iv) Scope of the Report and its coverage of important issues (v) Sources from which information was obtained (vi) Methodology involved in the preparation of the Report (vii) Definitions of terms used in the Report which may be unfamiliar to the readers (viii) Limitations and Factors which were constraints in the preparation of the Report (ix) Organisation and Rationale for format of the Report (x) Vote of Thanks to individuals who facilitated in the preparation of the Report (xi) Conclusion and Recommendations (xii) Appendices © Emile Woolf International 85 The Institute of Chartered Accountants of Pakistan . Business communication CHAPTER 8 – COMMUNICATION VIA THE INTERNET Q1 C internet service provider Q2 A A portal Q3 B Electronic mail Q4 B Uniform Resource Locator Q5 B ISP © Emile Woolf International 86 The Institute of Chartered Accountants of Pakistan . . org. Phone: (92-55) 3252710. Gujranwala Business Center.Head Office-Karachi: Chartered Accountants Avenue. e-mail:
[email protected]. Old Jamrud Road.pk Faisalabad Office: 36-Z. Fax: (92-61) 6510411.org. Fax: (92-51) 9106095. Hospital Madina Town. Fax: (92-91) 5851649. e-mail: faisalabad@icap. Sukkur Phone: (92-71) 5806109. e-mail:
[email protected] Mirpur AJK Office: Basic Health Unit (BHU) Building Sector D. Mauve Area.org. e-mail: lahore@icap. West Wood Colony.pk Quetta Office: Civic Business Center. Main G. Phone: (92-61) 6510511-6510611. Road. Islamabad UAN: 111-000-422. Fax: (92-21) 99251626. Opp. Multan. Parklane Tower.pk Islamabad Office: Sector G-10/4. Gujranwala.org. Karachi-75600 Phone: (92-21) 99251636-39. e-mail:
[email protected] Regional Office-Lahore: 155-156. Raiwind Road. 30. UAN: 111-000-422. Khanewal Road. Lahore Phone: (92-42) 37515910-12. Peshawar Phone: (92-91) 5851648. New City Mirpur. Hali Road.T.pk 2015 BUSINESS COMMUNICATION QUESTION BANK .pk Gujranwala Office: 2nd Floor. Quetta Cantt Phone: (92-81) 2865533.org. Near Mujahid.pk Multan Office: 3rd Floor. e-mail: info@icap. Fax: (92-41) 8503227. e-mail:
[email protected] Sukkur Office: Admin Block Sukkur IBA. Near Eid Gaah Chowk. Clifton.org. Commerical Center. University Town. Airport Road. e-mail: quetta@icap. e-mail: multan@icap. Azad Jammu and Kashmir e-mail:
[email protected]. Faisalabad Phone: (92-41) 8531028. Officers’ Colony. Thokar Niaz Baig.org. UAN: 111-000-422.pk Peshawar Office: House No.org. Chamber of Commerce.