Sunday, December 29, 2013

A longer official proposal

An Initial study of ABC Ltd

Swapan Chakraborty

An initial study



To identify the factors involved in introducing flexible working hours, to examine their benefits and disadvantages and to recommend the best approach to take.


At present, almost all employees of ABC Ltd work from 9:00 to 5:00.A handful work from 9:30 to 5:30.

Many, though not all, staff are unhappy with this and prefer a more flexible arrangement. Some are working mothers and would like to be able to take their children to and from school. Some, particularly the older employees, have sick or elderly relatives who make demands on their time do not fit comfortably with their working hours.

For the company itself, this dissatisfaction among staff leads to low morale and reduce productively. It also makes it harder to attract and retain good staff.

There are three basic options for the future:

  1. Leaving things as they are. This is obviously less demanding on resources that implementing a new system. At least we know it works even it isn’t perfect.

2.      Highly flexible system. Employees would clock on and clock off anytime with a 12½ hour working day until they have ‘clocked up’ 35 hours a week. This would be the hardest system to implement.

3.      Limited flexibility Staff could start work any time between 8:00 to 10:00 am and work through for eight hours. This would not solve all employees’ problems but it would solve most of them.

Introduce a system of limited flexibility for now, relating the option of increasing flexibility later it this seems appropriate.

The current working hours at ABC ltd are 9:00 to 5:00 for most employees, with a few working from 9:30 to 5:30.

Although the works up to a point, it does have certain disadvantages, both for the organisation and for some of the employees.

The organisation: The chief disadvantage of the current system is that many of the staff are dissatisfied with it. This has become such a serious problem that it is becoming harder to attract and retain good staff. That staffs who do join the company and stay with it feel less motivated: this, as research has shown, means they are less productive than they could be.

The employees: Some employees are satisfied their current working hours, but many of them find the present system restrictive. There are several reasons for this but the employees most strongly in favour of greater flexibility are, in particular:

  • parents, especially mothers, who would prefer to be able to take their children to and from school, and to work around this commitment.
  • Employees, many of them in the older age range, who have elderly or sick relatives who they would like to be more available for.

A more flexible approach would make it easier for many staff to fulfill these kinds of demands on their time.

An initial study questioned nearly 140 employees in a cross-section of ages. A large majority were in favour of a more flexible approach, in particular the women and the younger members of the company. It is worth nothing that minorities of staff were against the introduction of flexible working hours. Appendix 1 gives the full results of this study.


Since this report is looking at the principle and not the detail of a more flexible approach, the options available fall broadly into three categories: retaining the present system, introducing limited flexibility of working hours, and implementing a highly flexible system.

Although the system is not perfect, at least we know it works. The staff all signed their contracts on the understanding that the company worked to standard hours of business, and while it may not be ideal for them it is at least manageable.
Better the devil you know.
Implementing any new system is bound to incur problems and expense, consequently retaining the present working hours is the least expensive option in terms of direct cost.

Highly flexible system. A highly flexible system would mean keeping the site open from, say, 7:30 am to 8:00 pm. All staff are contracted to work a certain number of hours a week and time clocks are installed. Employees simply clock on and off whenever they enter to leave the building, until they have reached their full number of hours each week.

This system has the obvious benefits that it can accommodate a huge degree of flexibility which should suit the various demands of all employees. They could even elect to work 35 hours a week spread over only three days. A further benefit to the company would be that doctors’ appointments and so on would no longer happen ‘on company time’ as they do at present. This system does have several disadvantages, however:

  • Many staff regard occasional time off for such things as doctors’ appointments or serious family crises as a natural ‘perk’ of the job. With this system they would have to make up the hours elsewhere. Not only would they lose the time off, but many would also feel that the company did not trust them. This would obviously be bad for company morale.
  • It would be difficult to implement this system fairly. The sales office, for example, must be staffed at least from 9:00 to 5:30 every day. What if all the sales staffs want to take Friday off? How do you decide who can and who can’t? What if the computer goes down at 4 o’clock in the afternoon and there are no computer staff in until 7:30 the following morning?

Limited flexibility: This would make asking employees to continue to work an eight hour day, but give them a range of, say, ten hours to fit it into. They could start any time between 8:00 and 10:00 in the morning, so they would finish eight hours later – between 4:00 and 6:00.

On the plus side, this would give the employees the co-operation and recognition of their problems that many of them look for, and would therefore increases staff motivation. For some it would provide a way around their other commitments.


Given the number of staff in favour of more flexible working hours, and the importance of staff motivation, it seems sensible to adopt some kind of flexible approach. But it is probably advisable to find a system that allows the significant minority who prefer to stay as they are to do so.

So which is the best system to choose? It is harder to go backwards than forwards in developing new systems; if the highly flexible approach failed it would be difficult to pull back to a less flexible system (in terms of keeping the staff happy). On the other hand, a limited degree of flexibility could easily be extended later if this seemed appropriate.

So at this stage it seems that the most workable system, which contains most of the benefits required by the employees, is the limited flexibility of working hours.

Appendix 1:

Table of employee response to the proposal for flexible working hours.

Total number consulted







Thursday, November 14, 2013

Useful World Famous Dictionaries and Thesaurus Websites!

Everyone who writes needs to use a dictionary or thesaurus from time to time – or at least they should. If you try doing a search on any search engine for ‘dictionary’ you will see that are actually hundreds and hundreds of different sites.

Here are my tips for some interesting and useful online dictionaries and language resources on the Internet:

Merriam-Website’s Collegiate Dictionary, 10th Edition
Free dictionary and thesaurus, including an online audible pronunciation database.
One-Look Dictionary Search
Called the ‘Faster Finder’, this claims to search 700+ online dictionaries simultaneously with a total word count of over 4 million.

Xrfer Search Engine
Xrefer’s free site contains encyclopedias, dictionaries thesauri and books of quotations from the world’s leading publishers. All cross-references, all in one place, providing a single information source. Portal
This claims to be the most comprehensive and authoritative portal for language and language-related products and service on the Internet, with more than 1800 dictionaries for over 250 languages.

Oxford English Dictionary
An expensive subscription service, but some background documents and a Word of the Day are free.

Plain English Campaign
This is an independent pressure group fighting for public information to be written in plain English. The site includes useful examples of what is and what is not ‘plain English’, free guides and much more.

World Wide Words
This is a fascinating list of English words and phrases, giving not only their meanings but how they came about.

This is a link hundreds of online dictionaries and translation engines, and thousands of specialized glossaries.

A portal for word lovers. Learn about word meanings, slang, quotations, insults, famous authors. Wordwizard offers a round trip across the English language.

Roget’s Thesaurus
An online version of Roget’s Thesaurus of English words and phrases.

An online dictionary and thesaurus.

A comprehensive digital archive for information seekers.


Saturday, September 21, 2013

Banking (Home Business)

Commercial banks offer four main services:

1 They accept customers’ deposits.

2 They pay cheques drawn on them by their customers.

3 They grant advances to customers.

4 They provide a payment mechanism for the transfer of funds between its own customers and those of other banks.


Current accounts are the most usual type of bank account. Deposits in the account can be withdrawn on demand. This is the main method by which customers may utilizes the full money transfer facilities of the bank, involving the use of cheque, credit transfers, standing orders (standing order an order to make certain payments at stated times) and direct debits (similar to standing orders but instead of the customer stating the amounts and when to pay them the company tells the bank what to pay and when). Traditionally the current account holder did not receive interest on funds but some banks now pay a small rate of credit interest. Besides their main services banks offers customers a wide range of miscellaneous services including safe custody and night safe facilities, the provision of references, executor and trustee, and pension and insurance services plus advice on how to start up a business.

Deposit accounts have been used by banks in recent years to attract customers. A range of deposit accounts are offered paying various rates of interest as well as the ordinary deposit account. On ordinary deposit accounts withdrawals are subject to 7 days’ notice. Generally the amount of interest depends on the amount of money deposited and to some extent on the length of notice of withdrawal required.

Opening Accounts

Anyone wishing to open an account should legally provide satisfactory references or be introduced by an established customer of the bank. In practice, however, some banks do not necessarily take personal references in respect of customers but may rely on proof of identity and some form credit referencing.


Periodic loose-leaf statements are provided to customers. These statements record all transactions affecting the customer’s current account and the balance after each day’s transactions.


Cheques are widely accepted from of payment today. Their acceptability has increased since the introduction of the cheque guarantee card in 1965, which guaranteed the payment of a cheque up to a stated amount.
A banker is entitled to refuse payment of a cheque in any of the following circumstances:

  • When the drawer has countermanded payment.
  • When the balance on the drawer’ account is insufficient to meet the cheque.
  • When the cheque is post-dated, ie dated ahead of time.
  • When the cheque has become ‘stale’, ie over 6 months old.
  • When the cheque contains some irregularity, eg a forgery or an unsigned alternation.
  • When the banker is aware that the drawer has died or committed an act of bankruptcy.

In any of these circumstances the cheque would be returned to the payee or other holder marked with the reason for its non-payment.

Bank Charges

As long as personal customers keep their accounts in credit they are not liable to any bank charges.
Business customers will normally negotiate their charges with their bankers. Such charges are generally applied quarterly.


Correspondence between the bank and its customers tends to be standardized and quite formal, as shown in the range of correspondence here.


Notification of signatures to bank

Only officers authorized by a company’s board of directors may sign cheques for the company. The bank will want to see a copy of the board’s resolution authorizing the opening of an account and stating the manner in which cheques are to be signed and by whom, with specimens of their signatures.


Dear Sir

At meeting of the Board yesterday it was decided that cheques drawn on the company’s account must bear two signatures instead of one as formerly.

One of the signatures must be that of the Chairman or Secretary; the other may be any member of the Board. This change takes place as of today’s date.

There have been no changes to membership of the Board since specimen signatures were issued to you in July.

A certified copy of the Board’s resolution is attached.

Yours Faithfully

Account overdrawn – correspondence with bank

The following is the kind of letter a bank manager would send to a customer who has overdrawn on their account. While being polite, courteous and helpful the letter conveys to the customer the seriousness of an unauthorized overdraft.

(a) Letter from bank

Dear Miss Sadia

On a number of occasions recently your account has been overdrawn. The amount overdrawn at close of business yesterday was $150.50. Please arrange for the credits necessary to clear this balance to be paid in as soon as possible.

Overdrafts are allowed to customers only by previous arrangement and as I notice that your account has recently been running on a very small balance, it occurs to me that you may wish to come to some arrangement for overdraft facilities. If so perhaps you will call to discuss the matter. In the absence of such an arrangement I am afraid it will not be possible to honor future cheques drawn against insufficient balances.

Yours sincerely

(b) Customer’s reply


Thank you for your letter of yesterday. I have today paid into my account cheques totaling $80.42. I realize that this leaves only a small balance to my credit and as I am likely to be faced with fairly heavy payments in the coming months I should like to discuss arrangements for overdraft facilities.

I have recently entered into a number of very favorable contracts, which involves the early purchase of raw materials. As payments under the contracts will not be made until the work is completed I am really in need of overdraft facilities up to about $1500 for 6 months or so.

I will call your secretary in the next few days to arrange a convenient time for me to call to see you.

Yours sincerely

Drawer stops payment of cheque

When a payment of a cheque is stopped, as for example where the cheque has been lost in the post, payment is said to be countermanded (cancelled). Only drawer of the cheque can countermand payment. This is done by notifying the bank in writing. An oral notification (a verbal message), even when made by the drawer in person, is not by itself enough and, as with a notification by telephone, it should be immediately confirmed in writing.


Dear Sir

I wish to confirm my telephone call of this morning to ask to stop payment of cheque number 76286 for the sum of $97.75 payable to the St Annes electrical Co Ltd.

This cheque appears to have been lost in the post and a further cheque has now been drawn to replace it.

Please confirm receipt of this authority to stop the payment.

Yours faithfully

Complaint concerning dishonoured cheque

(a) Customer’s letter to bank

Dear Sir

The Robi Furti Radio & Television Co Ltd informs me that you have refused payment of my cheque number 527601 of 16 August for $285.75. The returned cheque is marked ‘Effects not cleared’. I believe this refers to the cheques I paid in on 11 August, the amount of which was more than enough to cover the dishonoured cheques.

As there to have been ample time for you to collect and credit the sums due on the cheques paid in, please let me know why payment of cheque number 527601 was refused.

Yours faithfully

(b) Reply from bank


In reply to your letter of yesterday, I am sorry that we were not able to allow payment against your cheque number 527601. One of the cheques paid in on 11 August – the cheque drawn in your favour by M Tippett & Co- was post-dated to 25 August and that the amount cannot be credited to your account before that date.

To honour your cheque would have created an overdraft of more than $100 and in the absence of previous arrangement I am afraid we could not grant credit for such a sum.

I trust this explanation clarifies this matter.

Yours sincerely

Request for bank reference

Bankers will not give information to private enquires about their customers. When a buyer, in seeking credit from a supplier, gives the bank as a reference the suppliers must approach their own bank, not the buyer’s bank, and ask them to make the necessary enquires. As a rule the information supplied in answer to such requests is brief, formal and much less personal than that obtainable through a trade reference.

(a) Supplier’s request to bank

Dear Sir
We have received an order for $1200 from Messrs Joynson and Hicks of 18 Drake Street, Sheffield. They ask for credit and have given the Commonwealth Bank, 10 Albert Street, Sheffield S14 50P, as a reference.

Please make inquires and let us know whether the reputation and financial standing of this firm justify a credit of the above amount.

Yours faithfully

(b) Reply from bank

Dear Sir
As requested in your letter of 18 April we have made inquires as to the reputation and standing of the Sheffield firm mentioned.

The firm was established in 1942 and its commitments have been met regularly. The directors are reported to be efficient and reliable and a credit of $1200 is considered sound.

This information is supplied free from all responsibility on our part.

Yours faithfully


When granting an advice to a personal customer, especially an overdraft, the bank may require some from of acceptable security. The security should be easy to value, easy for the bank to obtain a good legal title, and it should be readily marketable or realizable. The most common types of security accepted are life policies, shares, mortgages of land and guarantees.

Normally a bank will not require security from a customer to support a personal loan.

Interest on an overdraft is charged on a daily basis, while interest on a personal loan is calculated on the full amount borrowed.

Request for overdraft facilities

(a) Customer’s request

Dear Sir
With the approach of Christmas I am expecting a big increase in turnover (total sales), but unfortunately my present stocks are not nearly enough for this. Because my business is fairly new wholesalers are unwilling to give me anything but short-term credit.

I hope you will be able to help me by making me an advance on overdraft until the end of this year.

As security I am willing to offer a life policy, and of course will allow you to inspect my accounts, from which you will see that I have promptly met all my obligations.

Please let me know when it will be convenient to discuss this matter personally with you.

Yours faithfully

(b) Banker’s reply

Dear Mr Triston

Thank you for your recent letter requesting overdraft facilities.

We are prepared to consider an overdraft over the period you mention, and have made an appointment for you to see me next Friday 11 November at 2.30 pm.
Please bring with you the life policy mentioned together with your company’s accounts.

Yours sincerely

Request for loan without security

Dear Sir

In April 2012 you were good enough to grant me a credit of $5000, which was repaid within the agreed period. I now require a further loan to enable me to proceed with work under a contract with the Waterfoot Borough Council for building an extension to their King’s Road School.

I need the loan to purchase building materials at a cost of about $6000. the contract price is $20,000, payable immediately upon satisfactory completion of the work on or before 30 September next.

I hope you will be able to grant me a loan of $5000 for a period of 9 months.

I enclose a copy of my latest audited balance sheet and shall be glad to call at the bank at your convenience to discuss the matter.

Yours faithfully

Request for loan with security

Dear Sir

I am considering a large extension a business with several firms in Japan and as the terms of dealings will involve additional working capital (the capital needed to keep a business running). I should be glad if you would arrange to grant me a loan of say, $6000 for a period of 6 months.

You already hold for safe keeping on my behalf $5000 Australian 3% stock and $4500 4% consols (short for consolidated annuities – a form of British Government stock). I am willing to pledge these as security. At current market prices I believe they would provide sufficient cover for the loan.
You would be able to rely upon repayment of the loan at maturity (when it becomes due) as, apart from other income, I have arranged to take into the business a partner who, under the terms of the partnership arrangement, will introduce $5000 capital at or before the end of the present year.

If you will arrange a day and time when I may visit you, I will bring with me evidence supporting my request.

Yours faithfully

Request for extension of loan

Dear Sir

On 1 August you granted me a loan of $2500 which is due for repayment at the end of this month.

I have already taken steps to prepare for this repayment but due to a fire at my warehouse 2 weeks ago I have been faced with heavy unexpected payments. Damage from the fire is thought to be about $4000 and is fully covered by Insurance. However, as my claim is unlikely to be settled before the end of next month, I hope the period of the loan can be extended until then.

I am sure you will realize that the fire has presented me with serious problems and that repayment of the loan before settlement of my claim could be made only with the greatest difficulty.

Yours faithfully

Request to clear unauthorized overdraft

(a) Request by bank

Dear Mr Hendon

I notice that since the beginning of last September there have been a number of occasions on which your current account has been overdraft. As you know it is not the custom of the bank to allow overdrafts except by special arrangement and usually against security.

Two cheques drawn by you have been presented for payment today, one by Insurance Brokers Ltd for $28.50 and one by John Musgrave & Sons for $87.10. As you are one of our oldest customers I gave instructions for the cheques tobe paid although the balance on your current account, namely $57.40, was insufficient to meet them.

I am well aware that there is a substantial credit balance on your deposit account. If overdraft facilities on your current account are likely to be needed in future, I suggest that you give the bank the necessary authority to hold the balance on deposit as overdrawn security.

Yours sincerely

(b) Customer’s reply

Dear Mr Stannard

Thank you for your letter of 2 December.

I am sorry to have given you cause to write to me concerning recent overdrafts on my current account. Although the amounts involved are not large I agree that overdraft facilities should have been discussed with you in advance and regret that this was not done. I am afraid I had overlooked the fact that the balance carried on my current account in recent months had been smaller than usual.

Later this month I expect to receive payment to several large contracts now nearing completion. No question of overdraft facilities will then arise. Meanwhile I am pleased to authorize you to treat the balance on my deposit account as security for any overdraft incurred on my current account. Once again my apologies for the inconvenience caused.

Yours sincerely


Customer Service

Dear Miss Turner

It has been 4 months since you opened your account with us. I trust that the service you have experienced during this time has been of the highest standard.

Customer service is a top priority at the Royal International Bank, and that is why we invite all our customers to have a Customer Service Review. This service can take place in person at this branch or over the telephone. It gives customers the opportunity to ensure that they have the most suitable accounts to meet their requirements.

This review is free of charge. If you would like to take advantage of this service, or to discuss any other matters, please contact Kelly Sherman on 012343243 to arrange a mutually convenient appointment.
I look forward to speaking to you very soon.

Yours sincerely


Dear Miss Wright


Now that you have opened a Bonus 90 Account, why not build up your savings the hassle-free way with a standing order?

This simple arrangement makes everything so easy – just decide how much you would like to transfer from your current account each month, then complete and sign the attached from. We will do the rest. There is no need to visit your branch, and no need to send any cheques.


If you pay money regularly into a savings account with a high interest rate, you will be surprised at how quickly your nest egg builds up. With tiered rates of interest, you will earn more depending on how much you save.

Take advantage of this great opportunity now by completing the standing order from below and returning it in the enclosed reply-paid envelope.

We really can make saving simple!

Yours sincerely

Tuesday, August 20, 2013

Marketing Matters!

Business success depends on customer. Since the advent of the Internet and other exciting new technologies, communications with customers have never been more important. Four or five decades ago most people were happy if their products simply worked. It really was a sellers’ market, and buying was more often made on the basis of needs rather than wants. However, as organizations have expanded and become global, all this has changed, as competition has increased, customers’ expectations have also increased, and as a result companies are now realizing that good communication with customer is essential if business is to survive.

Identifying your Audience

When planning an external communications strategy it is important of all to identify all your audiences. Not all audiences will need the same information, so this step is important so that you can think more clearly about what it is that you wish to communicate with them. This Figure identifies some of the external audiences with whom a company may communicate.

Why is Customer Care so Important?

More and more companies are realizing that positive action is needed to make customer satisfaction their prime aim. If companies are to fight the competitive battle taking place in the marketplace it is essential to make sure that the quality of the product or service is not only satisfactory but exceptional.

Today’s companies need to place great emphasis on marketing communications as well as providing quality customer care and aftercare so that they retain their customers in the long term. There are many more reasons why quality customer care is important today.

  • increased competition
  • product similarity
  • better informed customer
  • customer’s willingness to pay for value
  • rising expectations for improved support
  • everyone wants everything yesterday!

The ultimate goal of successful customer care is to increase your company’s market share by increasing your customers’ satisfaction. All members of staff have a responsibility to help achieve this aim.

Yesterday’s customer care was:                   Today’s customer care is:

Best price                                                         Best quality

Satisfaction                                                       Exceed expectations

Getting the job done                                         Get the job done promptly

Competence                                                     A real bond, real caring

Tips: If your company is to survive in business today, your aim should be to endeavour to exceed customers’ expectations… even when their expectations continue to rise.

Change of Company Name



We are pleased to announce that further to the 100% acquisition by FGB Insurance (Asia Pacific) Holdings Limited. Ruben Insurance Pte Ltd has been renamed FGB Insurance (Singapore) Pte Ltd. General insurance operations will start using this new name from 2 August 2004.

You will continue to enjoy the same high level of service that you have previously received from Ruben Insurance Pte Ltd. You will also see additional benefits arising from the wide-ranging expertise, products and services of the FGB Group, as well as the strong financial standing that FGB brings to our 34 million customers all over the world.

With effect from 2 August 2004 we will be relocating to this new address:

45 Robinson Road, No. 02-06 Wisma Supreme, Singapore 234381

Our new telephone number will be +65 63453456

Please visit our website at for the latest information.

Your current Insurance policy remains legally valid and we will honor all our obligations and liabilities under documents bearing our former corporate name.

If you have any questions at any time please call us on 63453456.

We thank you for your support and look forward to being of great service to you.

Yours sincerely

Notification about new association

Dear Client

It gives us great pleasure to announce that on 1 April we have entered into a close association with Gamer Accountancy Co Ltd of 22 High Street, Cheltenham.

We have formed a new company that will practice as Gamer and Barret Accounting Co Ltd, and as a result we will be moving to bigger premises at:

21 Hillington Rise
S24 5EJ

Telephone:        01143787634
Fax:                  01143787644

This association provides us with a much bigger base that will enable us to offer improved services to our customers. We will of course ensure that we retain the close personal contact and interest in our clients’ affairs.

We also take this opportunity to announce that Mr Robin Wilson, who is already known to many clients, will become a partner in the new company with effect from the same date.

Yours sincerely

Appointment of new Managing Director



We are pleased to announce the appointment of Richard Wilson as Managing Director with effect from 2 September 2004. His appointment follows the early retirement in July of Francis Billington due to ill health.

Richard is already known to many of you through his position as Marketing Director. He has has 12 years’ experience Yangon Electrics, and he is looking forward to taking over this more challenging role in the company.

We are happy to assure you that we shall continue to provide the high-quality service for which we are proud to enjoy such a good reputation.

If you have any urgent queries please do not hesitate to contact me personally.

Yours sincerely

 Survey of customer attitudes


Mansor Communications are committed to providing quality service, and as such we like to keep in touch with customer needs and views on the products that we sell.

To maintain our high standard of quality products and services to you, I hope you will take a few moments to complete the enclosed questionnaire. In appreciation of your trouble, I shall be pleased to send you one of our superb Mansor Pens on receipt of your completed questionnaire.

I look forward to receiving your reply, and can assure you of our continued good service to you in the future.

Yours sincerely

Notification of price increase


I am sorry to inform you that, due to an unexpected price increase from our manufactures in Europe, we have no option but to raise the prices of all our imported shoes by 4% from 6 October 2004.

Orders received before this date will be invoices at the old price levels.

We sincerely regret the need to these increased prices. However we know you will understand that this increase is beyond our control.

We look forward to a continuing association with you, and can assure you of our continued commitment to good-quality products and service.

Yours sincerely

 -Swapan Chakraborty

Tuesday, May 14, 2013

A typical business transaction.

Letters of the kind consideration in this unit are handled in business every day. This chapter illustrates their use in a typical transaction in the home trade.

G Wood & Sons have recently opened an electrical goods store in Bristol and place an order with Electrical Supplies Ltd, Birmingham, for the supply of goods on credit. The transaction opens with a request by G Wood & Sons for information regarding prices and terms for credit.

Request for quotation

G Wood & Sons
13 Castle Street
Bristol BS1 2BQ
Telephone 0117874456


15 May 20……

Mr Thomas Henry
Electrical Supplies Ltd
29-31 Broad Street
B1 2HE

Dear Mr Thomas
We have recently opened an electrical goods store at the above address and have received a number of enquires for the following domestic appliances of which at present we do not hold stocks:

Swanson Electric Kettles, 2 litre
Coslwarm Electric Blankets, single-bed size
Regency Electric Toasters
Marlborough Kitchen Wall Clocks

When I phoned you this morning you informed me that all these items are available in stock for immediate delivery.

Please let me have your prices and terms for payment 2 months from date or invoicing. If prices and terms are satisfactory, we would place with you a first order for 10 of each of these items.

The matter is of some urgency and I would appreciate an early reply.
Yours sincerely

Egucy Cozi

Supplier’s quotation

29-31 Broad Street
Birmingham B1 2HE
Tel: 0121-543 5541


17 May 15, 20…..

Mr Gordon Wood
Messrs G Wood & Sons
36 Castle Street

Dear Mr Wood


Thank you for your enquire of 10 May. I am pleased to quote as follows:

Swanson Electric Kettles, 2 litre                                    25.00 dollar each
Cosiwarm Electric Blankets, single-bed size                  24.75 dollar each
Regency Electric Toasters                                             25.50 dollar each
Marlborough Kitchen Wall Clocks                                27.50 dollar each

The above are current prices from which we would allow you a trade discount of 30%. Prices include packing and delivery to your premises.

It is our usual practice to ask all new customers for trade references. Please let us have the names and addresses of two suppliers with whom you have had regular dealings. Subjects to satisfactory replies, we shall be glad to supply the goods and to allow you the 2 months’ credit requested.

As there may be other items in which you are interested. I enclose copies of our current catalogue and price list.

I look forward to the opportunity of doing business with you.

Yours sincerely

Thomas Henry
Sales Manager