CMA Foundation · Fundamentals of Business Laws and Business Communication
Writing and Drafting for Business Audiences: formula sheet
Key formulas
- Parts of a business letter (in order)
- Letterhead → Reference and Date → Inside address → Salutation → Subject → Body → Complimentary close → Signature → Enclosures
- Learn this order. Questions often ask which part comes after or before another.
- Salutation and close pairing
- Dear Sir/Madam → Yours faithfully; Dear Mr Sharma → Yours sincerely
- Faithfully goes with a general salutation. Sincerely goes with a named person. Many courses treat this as the standard pairing.
- Layout styles
- Full block: all lines at left margin; Modified block: date, close and signature at right; Indented: paragraph first lines indented
- Full block is the simplest and most commonly used style.
- Purpose of main letter types
- Enquiry = asks information; Order = places order; Complaint = reports fault; Sales = persuades to buy; Circular = same message to many
- Use the purpose to identify the type quickly in MCQs.
- Qualities of a good letter
- Clarity, Conciseness, Courtesy, Correctness, Completeness
- These are often tested as features of effective letters.
- Parts of a business email
- To/Cc/Bcc + Subject + Salutation + Body + Complimentary close + Signature (+ Attachment)
- Know the order and the purpose of each part.
- Good subject line
- Short + specific + action or topic clear
- Example: "Invoice 214 payment due 30 June" is better than "Hello" or "Urgent".
- Cc vs Bcc
- Cc = visible copy; Bcc = hidden copy
- Receivers in Cc can see each other. Bcc addresses are not shown to others.
- Tone rule
- Formal email = polite, full sentences, no slang, no emoticons
- Informal email is allowed only with close, known readers.
- Netiquette basics
- Be clear, be brief, be courteous, proofread, protect privacy
- Avoid ALL CAPS, excess punctuation and unnecessary Reply All.
- Contents of a notice
- Notice = Name of body + Type of meeting + Date, day, time + Venue + Purpose or business + Issuer's signature + Date of issue
- If an option misses date, time or venue, it is an incomplete notice.
- Usual order of an agenda
- Attendance and apologies → Previous minutes → Matters arising → Main items → Any other business → Date of next meeting
- Any other business is taken only with the chair's permission.
- Contents of minutes
- Minutes = Name of body + Date, time, venue + Attendance + Decisions and resolutions + Action by whom + Closing time + Chair's signature
- Record decisions, not every remark.
- Style of minutes
- Past tense + Third person + Brief + Factual
- Never record personal opinions of the minute-taker.
- Timing
- Notice and agenda: before the meeting; Minutes: after the meeting
- Use this to separate the three documents in MCQs.
- Formal report structure
- Title → Contents → Introduction → Body (findings) → Conclusion → Recommendations → Appendix
- Exact parts vary by book, but the order from purpose to findings to advice is constant.
- Main classification
- Formal / Informal; Routine / Special; Informational / Analytical
- Most MCQs test which side of these pairs a described report falls on.
- Steps in report preparation
- Define purpose → Fix scope → Collect data → Analyse → Outline → Draft → Revise
- Planning and data collection come before writing.
- Features of a good report
- Accurate, clear, concise, objective, complete, timely, well organised
- A report should not contain personal bias or irrelevant detail.
- Memo format
- Organisation name → 'MEMORANDUM' → To / From / Date / Subject (and Ref. no.) → Body → Initials or signature
- No salutation and no closing phrase. Subject line is brief and clear. Used for internal communication.
- Circular format
- Heading → Reference no. and Date → Subject → Body → Name, designation and signature of issuer
- Addressed to a group, not one person. The same text goes to everyone.
- Press release format
- Headline → Dateline → Lead (5 Ws and How) → Body details → Quote → About the organisation → Media contact
- Written in the third person. Most important information first (inverted pyramid).
- Memo vs circular
- Memo = internal, one person or small group, short. Circular = many recipients, inside or outside the firm, general.
- Both are formal and written. The difference is mainly audience and spread.
- Audience rule
- Staff only → memo. Large group → circular. Public through media → press release.
- Use this as the first check in any MCQ.
- The 7 Cs
- Clear, Concise, Concrete, Correct, Complete, Courteous, Considerate
- Check naming in your study material; the ideas stay the same.
- You-attitude
- Focus on the reader's benefit; use "you/your"; avoid blame
- Example: "You will receive your refund in 5 days."
- I-attitude
- Focus on the writer; overuse of "I/we"
- Fine when the writer is the real subject, but weak for persuading or pleasing the reader.
- Positive tone
- Say what can be done, not what cannot
- "We can deliver by Friday" beats "We cannot deliver before Friday."
- Conciseness
- Cut wordy phrases; avoid repetition; prefer active voice
- "Due to the fact that" becomes "because".
Quick revision
- The 7 Cs are clarity, conciseness, concreteness, correctness, consideration, courtesy and completeness.
- A business letter usually has a heading, date, inside address, salutation, body, complimentary close and signature.
- A subject line in an email should be short and specific so the reader knows the purpose at once.
- Email etiquette includes a clear subject, polite tone, proofreading and careful use of Reply All.
- A memo is mainly for communication within an organisation.
- A circular is sent to many people at once to give the same information or instruction.
- A press release is written for the media to announce news about the organisation.
- A notice of a meeting tells members of the time, date, place and purpose.
- An agenda lists the items to be discussed at the meeting.
- Minutes are the official written record of what was discussed and decided.
- A report presents facts, findings and often recommendations on a specific subject.
- Tone should suit the reader: formal for official documents, courteous in all of them.
Common mistakes
- Confusing an enquiry letter with an order letter. Fix: An enquiry only asks for details such as price and terms and creates no obligation. An order letter asks for goods to be supplied and, once accepted, forms a contract.
- Pairing 'Dear Sir' with 'Yours sincerely'. Fix: Use Yours faithfully after Dear Sir/Madam and Yours sincerely after a named salutation.
- Treating Cc and Bcc as the same. Fix: Remember: Cc is visible to all receivers. Bcc is hidden from other receivers.
- Thinking a subject line can be left blank or very general. Fix: A subject line should tell the topic in a few words. Readers decide from it whether to open the mail.
- Confusing agenda with minutes. Fix: Agenda is written before and lists what will be discussed. Minutes are written after and state what was decided.
- Thinking minutes record every word spoken. Fix: Minutes are a brief summary of discussion and a clear record of decisions.
- Treating routine and special reports as the same as formal and informal. Fix: Routine/special is about how often; formal/informal is about structure and style. A report can be routine and informal.
- Placing recommendations before conclusions. Fix: Conclusions come from findings first; recommendations follow from conclusions.
- Adding 'Dear Sir' and 'Yours faithfully' to a memo. Fix: Remember that a memo has To, From, Date and Subject instead, and ends without a closing phrase.
- Saying a circular is only for people outside the organisation. Fix: A circular can go to employees, members, dealers or customers. What matters is that many people receive the same message.
Exam tips
- Expect scenario questions that describe a situation and ask for the letter type. Spot the purpose verb first.
- Learn the order of parts and the salutation and close pairing, as these are frequent direct questions.
- Be ready to separate enquiry, order and complaint letters, as options are often built to look alike.
- For layout questions, check where the date, close and paragraphs begin on the page.
- There is no negative marking, so always attempt every question after eliminating options.
- Learn the parts of an email in order. Questions often ask which part does what.
- For 'which is NOT' questions, look for the rude, vague or privacy-breaking option.
- Memorise Cc versus Bcc in one line. It is a frequent question.