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DEFINITION
            In business communication when we communicate to our clients are customer we write business letters, the business letters always consist on the following parts or elements. 
1.                  HEADING
The heading is the name and address of the firm sending the letter. Sometimes the company may give its little introduction such as importers, exporters, dealers, suppliers, and manufactures, it may contain telephone and Fax numbers.
2.                  INSIDE ADDRESS
The inside address mentions the name and address of the person the letter is being sent to.
Mr. M. Ali Khan, Director
Meezan Bank
F.B. Area Karachi.
3.                  SALUTATION
Following salutation may be used.
Dear Mr. Salman
Dear Miss Salma
Dear Mrs. Farzana

4.                  BODY OF THE LETTER
The body includes the message you want to send. You should take care of the following
1.         Organize the message.
2.         Be careful in making first and last paragraph which should be short.
3.         Apply (7 C’s) 
4.         Keep the length of sentences on the average form 15 to 20 words.  
5.                  COMPLIMENTARY
In business letters you may use the following complimentary closes.
            Sincerely
            Yours Sincerely
Beast regards
Yours Respectfully

6.                  SIGNATURE

7.                  REFERENCE SECTION
This section includes the initials of the director of the message and typist.
Example are
            MNY: QR

            N.M. Yonus: qr

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