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CMA Foundation · Fundamentals of Business Laws and Business Communication

Use of Graphics and References for Business Communication: formula sheet

Full chapter guide

Key formulas

Definition of graphics
Graphics = visual presentation of information (charts, graphs, tables, diagrams, maps, pictures)
Use this to test whether an item is a graphical aid.
Core advantages
Quick understanding + easy comparison + better memory + attention + saves time and space
If an option says graphics make data easier to grasp, it is usually correct.
Core limitations
Cost + time and skill + loss of detail + risk of misleading + cannot replace text
If an option says graphics always replace written explanation, it is wrong.
Choosing the format
Exact figures → Table | Trend over time → Line graph | Comparison of items → Bar chart | Share of a whole → Pie chart | Simple visual appeal → Pictogram | Steps of a process → Flow chart
This match is the core rule most MCQs test.
Pie chart angle
Angle of a slice = (Part ÷ Total) × 360°
All slices add up to 360°. Example: 25% of the total = 90°.
Pictogram scale
Number of symbols = Value ÷ Value of one symbol
Always state the key, such as one symbol = 100 units.
Core principles checklist
Clear + Accurate + Simple + Properly labelled + Suited to audience
Remember these five. Most MCQs test one of them.
Elements of proper labelling
Title + Axis labels + Units + Legend (if needed) + Source
A graphic missing any of these is incompletely labelled.
Matching graphic to data
Trend over time → line graph; Parts of a whole → pie chart; Comparison of items → bar chart; Exact values → table
A common guide, not a rigid rule. Choose what shows the message best.
Reference vs bibliography
Reference list = sources cited in the text; Bibliography = all sources consulted
A reference list is a subset of what a bibliography may contain.
APA in-text citation
(Author, Year) or Author (Year); direct quote adds page: (Author, Year, p. 25)
Example: (Sharma, 2021). Use the page number for direct quotes.
APA reference list entry for a book
Author, A. A. (Year). Title of book in italics. Publisher.
Entries are arranged alphabetically by the author's surname.
APA entry for a web page
Author or Organisation. (Year, Month Day). Title of page. Site name. URL
Use the organisation as author if no person is named.
Acknowledgement rule
Quote, paraphrase, data, chart or idea from another source = cite it
Common knowledge needs no citation.

Quick revision

  • Graphics present information visually so readers understand it faster than from plain text.
  • A table arranges exact figures in rows and columns and suits precise values.
  • A line graph shows change over time and trends.
  • A bar chart compares values across categories.
  • A pie chart shows parts of a whole, so shares add up to 100%.
  • Every graphic needs a clear title, labelled axes or categories, and units such as ₹ or number of units.
  • Keep graphics simple; too much detail or decoration hides the message.
  • Use a fair scale so the graphic does not mislead the reader.
  • Match the visual to the data and the audience.
  • A reference or citation names the source of facts, data or quotes.
  • Citing sources gives credit, builds trust and helps readers verify information.
  • Using someone's work without credit is plagiarism.

Common mistakes

  • Thinking graphics replace written or spoken explanation. Fix: Remember graphics supplement text. Reject options saying they replace it.
  • Treating a limitation as an advantage, such as calling graphics cost-free. Fix: Learn both lists together. Preparation needs time, skill and sometimes money.
  • Using a pie chart to show change over time Fix: Pie charts show parts of one total at one point. For change over time, use a line graph.
  • Confusing bar chart with histogram or line graph Fix: A bar chart compares separate categories with gaps between bars. A line graph joins points to show a trend.
  • Thinking more colours and decoration make a graphic more effective Fix: Remember simplicity. Decoration that does not carry information should go.
  • Treating a missing title or unit as a minor point Fix: Labelling is a core principle. Without units the figures have no meaning.
  • Treating reference list and bibliography as the same thing Fix: Remember: reference list is only cited works; bibliography includes works merely consulted.
  • Thinking paraphrased content needs no citation Fix: Ideas and data also belong to the source. Cite paraphrases and summaries.

Exam tips

  • Questions are usually direct: pick the advantage or the limitation. Read the stem for which one is asked.
  • Distrust options with 'always', 'never' or 'only'.
  • Know the examples of graphics: charts, graphs, tables, diagrams, maps and pictures.
  • Link this topic with types of graphical presentation and design principles, as MCQs may mix them.
  • Learn the one-line purpose of each of the six formats. Most MCQs are direct matches.
  • Look for words like trend, compare, share, steps and symbols in the question.
  • Revise the pie chart angle calculation. It is a quick scoring numerical.
  • There is no negative marking, so attempt every question and eliminate clearly wrong options first.