2015 BUSINESS COMMUNICATION QUESTION BANK AFC-02 ICAP Question Bank P Business communication Second edition published by The Institute of Chartered Accountants of Pakistan Chartered Accountants Avenue Clifton Karachi-75600 Email: studypacks@icap.org.pk © The Institute of Chartered Accountants of Pakistan, January 2015 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, without the prior permission in writing of The Institute of Chartered Accountants of Pakistan, or as expressly permitted by law, or under the terms agreed with the appropriate reprographics rights organisation. 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, 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. © Emile Woolf International ii The Institute of Chartered Accountants of Pakistan 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 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, relevance, same belief, easy message, sender credibility B Same aims, relevance, same belief, easy message, same language C Nonverbal, relevance, same belief, easy message, same language D Same aims, relevance, humour, easy message, 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, B and C What are the steps that are generally followed in writing of indirect communications in business? A Explanation, safety valve, bad news, alternative suggestion, positive close B Safety valve, alternative suggestion, explanation, bad news, positive close C Safety valve, explanation, bad news, alternative suggestion, positive close D Bad news, safety valve, explanation, alternative suggestion, positive close © Emile Woolf International 1 The Institute of Chartered Accountants of Pakistan Business communication Q4 As a Professional Trainer, 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. 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. 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, B and C TV panel interviews conducted with prominent personalities in various fields show that these individuals often lack good communication skills. Identify four of the most common traits which are indicative of their unsatisfactory communication skills. Q6 (i) The interviewee tends to be over-talkative and attempts to dominate the discussions. (ii) The interviewee frequently interrupts the moderator or the other members of the panel. (iii) The interviewee is excessively critical of other participants. (iv) The interviewee engages in aggressive nonverbal posturing. (v) The interviewee is not attentive when the moderator or other members of the panel are speaking. (vi) The interviewee lacks confidence. A (i), (iii), (v), B (ii), (iv), (vi), C (i), (vi) D (i), (ii), (iii), (iv), (v), (vi) Essential components of the Communication Process are: A Sender, Encoding, Message, Channel, Receiver, Feedback B Sender, Encoding, Message, Medium, Receiver, Feedback C Sender, Encoding, Message, Medium, Receiver, Feed forward D Sender, Encoding, Message, Context, Medium, Receiver, Feedback © Emile Woolf International 2 The Institute of Chartered Accountants of Pakistan 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. B At times, graffiti and objectionable remarks may be written on the Notice Boards. 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 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. Although feedback is of considerable importance in the communication process, it is observed that it is often ignored in certain situations. Managers are often reluctant to provide Feedback to their subordinates, 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. Do not give the feedback immediately – give the person an opportunity to be prepared for the potentially unfavourable feedback. B Offer a straightforward and simple feedback as it is effective in most of the cases. C Seek permission to provide the feedback. Ask if it is an appropriate time or if the subordinate would prefer to select another time and place. D Advise the subordinate that the change in behaviour would have a positive impact and outcome. 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. 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 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 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, 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, 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 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 Question Q25 Q26 Q27 Q28 Identify the medium most suitable for quick, inexpensive, effective, and reliable communication. 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 Business communication Q29 Q30 Q31 Q32 The term Paralanguage refers to: A Non-verbal communication B Speed, tone, volume, voice variations and differences in stress on words C Vocalizations made in; crying, whispering, moaning, belching, yawning, and yelling D All of the above Vertical communication can be defined as: A Managers communicate downwards when issuing instructions and briefing their teams. B Employees would communicate upwards when reporting back to their managers with updates and results on work performed. C Vertical communication is typically more formal as it recognises the different levels within the hierarchy. D All of the above Horizontal communication is: A Horizontal communication occurs between peer groups and people of similar standing. 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, innovating new ideas or problem solving C Bypassing blockages in the usual vertical reporting line such as when a line manager is on holiday, 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 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. Choose the correct option from the following sentences relating level and impact. A Strategic : Ordering the monthly paper supplies. B Operational niche market. : 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. D Operational : Opening up a separate operations unit in Lahore, Pindi and Peshawar within five years. Information is valuable when A Relevant, Accessible, Authentic, Accurate B Accurate, Accessible, Authentic, Clear, Relevant, Timely C Accessible, User friendly, Accurate, Authoritative D A, B and C E None of above © Emile Woolf International 10 The Institute of Chartered Accountants of Pakistan 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. While planning a business message what should be the key considerations? Choose as many as applicable. A Purpose of the communication should be clear B Anticipate the answer of the audience while planning C Focus on content, 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. The company shipped the item within the timelines. 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, prior to that he wanted to write them a letter. 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. The company shipped the item within the timelines. 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, prior to that he wanted to write them a letter. 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 Business communication Q9 Q10 Q11 Q12 Ali bought a new Entertainment set online. The company shipped the item within the timelines. 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, prior to that he wanted to write them a letter. 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, 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. The company shipped the item within the timelines. 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, prior to that he wanted to write them a letter. 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, supporting issues and the key issues. C Avoid distortion and noise D Focus completely on taking notes © Emile Woolf International 12 The Institute of Chartered Accountants of Pakistan 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. He is not satisfied with the communication channels used within the organization. The organization uses the memos instead of telephone calls within the departments, the manual of staff was last updated three years ago, most of the employees remain unaware of the achievements of the other departments and other stations. The news gets through faster from the grapevine than the formal communication, with the latter being perceived as ineffective, slow and incomplete. If there is any announcement to be made it is posted on the Notice board, usually towards the end of the office hours thus very few people notice it. The office relies heavily on paper work with the forms available for even requesting stationary. In this situation Rahman wants to turn around the communication. The first step is towards faster credible formal communication. Choose the appropriate action which will ensure faster communication of the HR and make it more credible. A Installing loudspeakers and announcements made through them while people work. B Making the notice board viewing mandatory. 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 Reduce the paper work by allowing social media updates and informal communication to be considered as formal. In the same example, Rahman wants to create open communication and increase interaction of workforce to create a friendly environment. A Monday meetings with the department heads and the departments regarding the new tasks for the week and the update of last. B Open door policy for the HODs with diagonal communication allowed. C Memos to be sent via email and only to confirm the oral communication once decision is made. D Monthly Newsletter for the organization which will include the achievements of the staff as well as update of the activities of organization. E Develop guidelines for communication in Manual. In the same example Rahman wants to reduce paperwork. Choose the appropriate action which will ensure the same. A Introduce an online system with forms and requisitions. B Only keep written communication for external communications to prepare for audit trail. C Make online dashboard and do away with the Notice Board. D All of the above E Only a and c © Emile Woolf International 14 The Institute of Chartered Accountants of Pakistan Question Q20 Q21 Q22 Q23 In the same example, Rahman wants to update the staff manual regarding the mechanism of communication of the organization. Choose the appropriate action which will ensure the same. 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. 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. 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. She failed to submit the report even after two days. Choose which action would have prevented the failure. 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. © Emile Woolf International 15 The Institute of Chartered Accountants of Pakistan 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”. 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. D Conflict: The supply chain felt the new procurement policy by the administration will derail their purchases setting them back on the targets. Effective communication can resolve any conflict, 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 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. 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: The Board rejected three of the twelve proposals submitted by the management. The Board confirmed nine proposals submitted by the management. 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: We shall not give discount on orders worth less than Rs. 10,000. We would be able to give discount on big orders. A Conciseness B Clarity C Concreteness D Correctness © Emile Woolf International 17 The Institute of Chartered Accountants of Pakistan Business communication Q31 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. Your order will be executed as soon as possible, we promise, as we always keep our promise. Q32 A Conciseness B Clarity C Concreteness D Correctness Following sentence converted into positives statement, mark the ‘C’ that has been missed in this conversion: Employees’ tea breaks should not be longer than 15 minutes. 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 cannot begin the printing work until all the revisions are reviewed. We will begin the printing work after revisions. A Conciseness B Clarity C Concreteness D Correctness © Emile Woolf International 18 The Institute of Chartered Accountants of Pakistan Question Q34 Following sentence converted into positives statement, mark the ‘C’ that has been missed in this conversion: We do not provide insurance cover for a period of less than six months. The minimum period for which we provide insurance cover is six months and you have to pay for it. 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. 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. 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, Grapevine exists in all big organizations and transmits information through unofficial channels. What defines Grapevine networks? A Mostly among workers, but it is also prevalent among managers B Flows in all directions in the organization, 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 Business communication Q38 As an informal communication network, 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 Question Q43 The prime purpose of Visual Presentation Aids such as pictures, drawings, charts, etc. is to communicate with greater clarity and to increase the level of understanding among the audience. 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, drawings, charts, etc. is to communicate with greater clarity and to increase the level of understanding among the audience. 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, managers, employees and trade unions D All of the above © Emile Woolf International 21 The Institute of Chartered Accountants of Pakistan 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, Complete, Cost-beneficial, User-targeted B Relevant, 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 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, 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; who what where why when D Summarizing maximum information into minimum words A complete message will include the following features, 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. Conciseness is very important for effective business communication. 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 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 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. The customer had taken the appliance on instalments and is still required to pay the remaining amount. 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. He sent letter emphasising how the customer had tried to defraud the company and yet the company is giving him the discount offer. The customer wrote a letter threatening to sue for bad customer service. Choose what Ali did wrong in the letter. 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 Question 7 Q9 Q10 Q11 Q12 Ask him to take it to the maintainer of building rather than asking them for discount A 1, 3, 4, 2, 7 B 1, 3, 5, 6, 2, 4 C All of the above D 2, 4, 5, 6, 3 Concreteness in a business communication means A Including definite details B Including specific, vivid, imaginative details C Including general, vivid, authentic details D Including specific, vivid, clear, 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 Business communication Q13 Q14 Q15 Q16 Zain had a brainwave regarding a persistent problem at work while sitting in the cafeteria. He decided to share it with his boss. He explained the crux of solution in a five page note and submitted it, however he was told that it seems to be too magnanimous and no one could picture the solution. 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. Read the following sentence: The trend of violence in children because of the unsupervised television and social media usage is increasing rapidly. Choose the statement which depicts the message clearly. A The trend of violence in children is increasing rapidly because of unsupervised television and social media usage. B The trend of violence is increasing rapidly due to unsupervised television and social media usage in children. C The trend of violence in children is increasing rapidly due to unsupervised television and social media usage. D Children are getting more violent due to unsupervised television and social media usage. Courteous messages demonstrate the following attributes: A Respectful B Sincere and tactful C Unbiased D Politeness in sender’s attitude, respecting and considerate to the recipient’s personality. Correctness in business communication implies that the message contains; A No factual errors B No grammatical, punctual errors and appropriate language C No grammatical, punctual and language errors, is complete and well timed D In accordance with truth © Emile Woolf International 26 The Institute of Chartered Accountants of Pakistan Question Q17 Q18 Choose the correct illustration of “All of almost everyone allows for the security guard to go through their belongings”. A Everyone allowed the security guard to go through their belongings. B Almost everyone allowed the security guard to go through their belonging. C All allowed the security guard to go through their belongings. D Almost everyone allowed the security guard to go through their belongings. For a message to be effective it needs to be: A Complete, polite, authentic, error free, clear, short , curt B Complete, considerate, accurate, definite, clear, polite , comprehensive C Relevant, considerate, truthful, general, clear, concise , emphatic D Complete, brief, clear, gracious ,concrete, correct, considerate © Emile Woolf International 27 The Institute of Chartered Accountants of Pakistan 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, the use of language and voice D All of the above Poor listening is often a major cause of oral miscommunication. A considerable number of persons are “inefficient listeners.” 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 Question Q5 Q6 Q7 Q8 Q9 Poor listening is often a major cause of oral miscommunication. A considerable number of persons are “inefficient listeners.” To be a good listener, you must do: A Mentally preparation, resisting distractions, looking for nonverbal clues B Listening to understand, listening carefully and not prejudging, holding your fire C Listening with an open mind, 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; strives hard and concentrates B Does not judge until comprehension is complete, 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, if delivery is poor C Never enters into arguments with the speaker. D Shows false attention © Emile Woolf International 29 The Institute of Chartered Accountants of Pakistan 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, 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. 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 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, 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. 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 © Emile Woolf International 30 The Institute of Chartered Accountants of Pakistan Question CHAPTER 5 – WRITTEN BUSINESS MESSAGES Q1 The use of buffers is recommended to soften the adverse impact of bad news messages. However, 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. 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. B To illustrate the gravity of the bad news. C If unfavorable message is not of much significance to the recipient. D All of the above The use of buffers is recommended to soften the adverse impact of bad news messages. However, 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. 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. 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. 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, in fact, received and understood by the receiver as intended by the sender. In spite of its vital importance, feedback poses serious problems in the communication process. Feedback may not prove to be effective, 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 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, in fact, received and understood by the receiver as intended by the sender. In spite of its vital importance, feedback poses serious problems in the communication process. 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. A Identify the purpose, Analyze the audience, Select the ideas, Support the ideas with data, Organize the message, Style used B Analyze the audience, Identify the purpose, Select the ideas, Support the ideas with data, Organize the message, Style used C Identify the purpose, Analyze the audience, Select the ideas, Support the ideas with data, Style used, Organize the message D Identify the purpose, Select the ideas, Support the ideas with data, Analyze the audience, Organize the message, Style used “A well-planned negative message conveys the negative information clearly while retaining as much goodwill as possible.” Select the correct steps sequence in communicating a negative message? A Offer an Explanation, Use a Buffer, Avoid emphasizing the Refusal, Present an Alternative or Compromise, End with a Positive Statement B Use a Buffer, Offer an Explanation, Avoid emphasizing the Refusal, Present an Alternative or Compromise, End with a Positive Statement C Use a Buffer, Avoid emphasizing the Refusal, Offer an Explanation, Present an Alternative or Compromise, End with a Positive Statement D Use a Buffer, Offer an Explanation, Present an Alternative or Compromise, Avoid emphasizing the Refusal, End with a Positive Statement © Emile Woolf International 32 The Institute of Chartered Accountants of Pakistan Question Q7 Q8 Q9 In the process of communication, 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, 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. The customers have to discern from these messages which products or services best satisfy their needs and are also most costeffective. 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. Q10 A Empathise with the needs, Identify the target market, Create a convincing message, Select the most suitable media B Identify the target market, Empathise with the needs, Create a convincing message, Select the most suitable media C Create a convincing message, Identify the target market, Empathise with the needs, Select the most suitable media D Identify the target market, Select the most suitable media, 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 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. 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, after the scheduled time, and makes all the participants wait. 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. 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, “May I come to discuss the sales report?” The senior manager responds, “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 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, retain continued goodwill of the receiver and also state something that is not very pleasant from the receiver’s standpoint. What are the salient features of a carefully-prepared “Bad News” letter? Q16 Q17 Q18 A Agreement, Appreciation, Assurance, Compliment, Cooperation C Buffer Statement, Appreciation, Benefit, Compliment, Cooperation C Buffer Statement, Appreciation, Assurance, Compliment, Cooperation D Buffer Statement, Understanding, Assurance, Compliment, Cooperation Impediments in the Upward Flow of Communication in a large organisation are: A There is genuinely no opportunity for upward communication. B The subordinates believe that the managers will not take their problems seriously. C The subordinates fear the consequences of communication. 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). B Managers may resist the expert authority of functional managers. C Conflict between individuals, groups, or functions. 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. B Management assumes that employees will not be interested in the larger issues of the business. C Management itself does not have the information or solutions to the problems. D Fears that they will undermine their authority by sharing information. © Emile Woolf International 35 The Institute of Chartered Accountants of Pakistan 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, 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. A Get attention, Build interest, Increase desire, Motivate to take action B Build interest, Get attention, Increase desire, Motivate to take action C Get attention, Increase desire, Build interest, Motivate to take action D Get attention, Build interest, Motivate to take action, Increase desire All are true for persuasive messages, 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 make a request to a philanthropist to give a donation for a worthy cause. II. To sell a new product or service to a prospective customer or client. III. To request an employer to give a salary raise which one considers one really deserves. IV. To write to the Administrator, Roads and Works to repair the internal roads in your industrial area which are presently in a dilapidated condition. A I and II B II and III C III and IV D I, II, III and IV © Emile Woolf International 36 The Institute of Chartered Accountants of Pakistan 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. All the considerations are important EXCEPT A The language of the oral presentation should be specifically adapted. B Presentation must include Graphics. C Should be organised in a logical sequence. D Should be based on proper use of grammar and pronunciation. 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 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, choose the correct explanation for: Agreement buffer A It shows that there is a common ground for understanding on any particular point. 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. D The sender shows that the response in the message is conveyed after an equitable and objective examination of the issues. © Emile Woolf International 37 The Institute of Chartered Accountants of Pakistan Business communication Q26 Different types of Buffers are generally used in Business Communications while conveying ‘bad news’ messages, choose the correct explanation for: Appreciation buffer Q27 A It shows that there is a common ground for understanding on any particular point. 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. D The sender shows that the response in the message is conveyed after an equitable and objective examination of the issues. Different types of Buffers are generally used in Business Communications while conveying ‘bad news’ messages, choose the correct explanation for: Understanding buffer Q28 A It shows that there is a common ground for understanding on any particular point. 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. D The sender shows that the response in the message is conveyed after an equitable and objective examination of the issues. Different types of Buffers are generally used in Business Communications while conveying ‘bad news’ messages, choose the correct explanation for: Fairness buffer A It shows that there is a common ground for understanding on any particular point. 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. D The sender shows that the response in the message is conveyed after an equitable and objective examination of the issues. © Emile Woolf International 38 The Institute of Chartered Accountants of Pakistan Question Q29 Different types of Buffers are generally used in Business Communications while conveying ‘bad news’ messages, 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. 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. D The sender shows that the response in the message is conveyed after an equitable and objective examination of the issues. Briefly describe the circumstances in which an adjustment 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. 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 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. © Emile Woolf International 39 The Institute of Chartered Accountants of Pakistan Business communication Q33 Q34 Q35 Q36 Q37 Briefly describe the circumstances in which a cover 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 circular letter is commonly used. A To share the same information with a large audience. 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 memorandum is commonly used. A To share the same information with a large audience. B To record or remind about events and observations. 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 minutes are commonly used. A To share the same information with a large audience. B To record or remind about events and observations. C To summarize record of the proceedings at a meeting. D Accompanies something such as a package or report. Briefly describe the circumstances in which a report is commonly used. A To share the same information with a large audience. B To record or remind about events and observations. C To summarize record of the proceedings at a meeting. D To provide an account on a particular matter in the form of an official document. © Emile Woolf International 40 The Institute of Chartered Accountants of Pakistan Question Q38 Q39 Q40 Q41 Briefly describe the circumstances in which a reference letter is commonly used. A Sent by a previous employer or other referee. B To record or remind about events and observations. C To summarize record of the proceedings at a meeting. D To provide an account on a particular matter in the form of an official document. Briefly describe the circumstances in which an inquiry letter is commonly used. A Asking a question or eliciting information from the recipient. B To record or remind about events and observations. C To summarize record of the proceedings at a meeting. D To provide an account on a particular matter in the form of an official document. It is widely acknowledged by communication experts that positive messages elicit more favourable responses vis-à-vis messages which carry negative undertones. You are required to transform the messages given below into positive messages to remove any negative perceptions by the recipients. (i) The Board rejected three of the twelve proposals submitted by the management. (ii) We shall not give discount on orders worth less than Rs. 10,000. (iii) We would not be able to complete the order before the end of the month. (iv) Employees’ tea breaks should not be longer than 15 minutes. (v) We cannot begin the printing work until all the revisions are reviewed. (vi) We do not provide insurance cover for a period of less than six months. It is widely acknowledged by communication experts that positive messages elicit more favourable responses vis-à-vis messages which carry negative undertones. You are required to transform the messages given below into positive messages to remove any negative connotations by the recipients. (i) Our company has a strict policy not to accept orders for amounts of less than Rs 2.5 million. (ii) The employees’ lunch break should not be longer than 45 minutes. (ii) The inter-city Express Bus Service will not wait for more than 15 minutes at any stop. © Emile Woolf International 41 The Institute of Chartered Accountants of Pakistan 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. Briefly explain the implied meaning conveyed in each of the following situations. (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. (iii) A CEO invariably comes late to the staff meetings, after the scheduled time, and makes all the participants wait. (iv) A job applicant submits a CV containing numerous spelling and presentation errors. (v) A subordinate calls his senior manager and asks, “May I come to discuss the sales report?” The senior manager responds, “I’m working on an urgent assignment and have to meet a strict deadline.” Re-phrase the following sentences to remove their negative connotations so that they may elicit more favourable responses from the recipients. (i) The problem with the Spinning Department is its inability to control the high rate of energy wastage. (ii) In the event of your failure to make payment of your overdue account within 7 days, we would have no other alternative but to tell our legal advisors to initiate legal proceedings against you. (iii) It is not possible for us to repair and replace the damaged parts of your generator in one day. We would require 2 days to complete the job. (iv) Your salesman told a lie and misled me to purchase from your shop, a dress made of mixed silk and polyester fabric instead of 100 per cent silk cloth as claimed by him. (v) If you fail to return the completed Advertisement Contract Form along with a cheque for Rs. 250,000 by September 30, 2014, your reserved space in the next issue of our magazine ‘Fashion Trends’ will be cancelled and would be sold to another customer. © Emile Woolf International 42 The Institute of Chartered Accountants of Pakistan Question Q44 Re-write the following messages to remove any negative perceptions and elicit a positive and favourable response from the recipients. (i) You should not use this type of paper in the photocopying machine. (ii) We have wasted an amount of Rs. 500,000 by advertising in that new Health Magazine. (iii) We regret to inform you that we must deny your request for sale of furniture on credit. (iv) Decline in sales from Rs. 80 billion to Rs. 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. (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. (b) You have to make an Oral Presentation to a knowledgeable audience which would be followed by a question and answer session. List five important considerations which you should keep in perspective while making your Presentation. © Emile Woolf International 43 The Institute of Chartered Accountants of Pakistan Business communication CHAPTER 6 – LETTERS AND CIRCULARS Q1 The Dean of Concord School of Management Sciences (CSMS), a prestigious educational institution, has requested the President of Jupiter Insurance Company Limited to accept five final year students as interns during the summer holidays. As the Public Relations Officer of Jupiter Insurance Company Limited, you have been directed to write to the Dean stating that it would not be possible to provide internship facility this year. You may offer any reasons for not acceding to the Dean’s request. However, 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. Assume that your name is Abdul Samad. Q2 Consolidated Steel Mills Limited (CSML) is in the business of manufacturing and selling steel products such as round and flat bars, girders and wires used for construction purposes. Zenith Property Developers are currently executing several high-rise building projects in Lahore and Islamabad and are major buyers of these products. CSML is keen to establish business relations with Zenith as it would give a substantial boost to their business. As Director Marketing of CSML, you are required to write a Letter to CEO of Zenith Property Developers Limited offering to supply steel products for their projects. 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. 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. Write a memo for announcing this policy. 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. The Company has a fleet of 300 trucks in Pakistan with offices in all the important cities and towns. The Company has highly skilled and competent truck drivers, loaders and other support staff on its payroll. SSTCL takes pride in the quality of its prompt, safe and efficient services for which it charges premium freight rates as compared to other goods transport companies. Consequently, its clientele includes foreign embassies, top-tier national and multinational companies, besides high net-worth individuals who value the quality of reliable services offered by SSTCL. © Emile Woolf International 44 The Institute of Chartered Accountants of Pakistan Question Mr Robert Smith, 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, 2008 has been damaged and is a total loss. The carton containing the television had the following distinctive markings: “Fragile – Handle with Care.” Mr Smith has lodged a claim of Rs 100,000 for the loss of his TV. Mr Smith, through his Consulate, provides substantial lucrative business to SSTCL on a regular basis. In your capacity as Director of Operations of SSTCL, Islamabad, write a polite letter to the customer, offering apologies for the mishap and undertaking to pay compensation for the loss immediately. Also state that you will make full investigation in the matter and assure the customer of your continued safe and efficient services in future. 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. 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. You may assume any data that you may choose to make the case of the Pakistan Dairy Farmers Association convincing and persuasive. Assume that the name of the Chairman is Abdul Rahim Khan. Q6 As CEO of Earnest Pharmaceuticals Limited you have today concluded marathon negotiations for the merger between your Company and Zenith Pharmaceuticals Limited. You would like to inform your employees about the merger, before the announcement is made public. The merger agreement contains a number of detailed clauses. At this stage, you would like to inform the employees of only the significant aspects of the merger. Draft a Circular Letter containing between 150 - 200 words, to be addressed to the employees in all cadres informing them of the circumstances which have led to the merger. They should also be informed of the imminent lay-offs to cut costs and revisions in seniority, pay packages and perquisites of the retained employees. The letter should also apprise the employees that important developments would be disclosed as they unfold from time to time. Assume that your name is Shahid Ahmad. Q7 Reliable Computers Limited has recently imported 1200 computers from Taiwan. The consignment packed in 12 pallets was shipped through Eastern Freight Airways. On examination of the packages, the Consignee has found that 200 computers have been damaged due to mishandling by the loading staff. The computers have been damaged beyond repairs and have to be considered as a total loss. © Emile Woolf International 45 The Institute of Chartered Accountants of Pakistan Business communication As Manager Imports, you are required to draft a Claim Letter to Eastern Freight Airways describing the problem and making a strong case for compensation. The Claim Letter should contain all pertinent information necessary to make a wellsubstantiated claim for compensation. Assume that your name is Khalil Ahmed. Q8 The Children Welfare Trust, a highly reputable and well–managed organization, 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 prepare a persuasive message to be circulated to the prospective donors seeking their help for this noble cause. The message should incorporate the principles of effective communication for eliciting a favourable and positive response from the donors. Q9 You are the manager of Elegant Furnishers which manufactures superior quality furniture exclusively for the high-end of the market. 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. Each individual client is important and you would go to any lengths to retain the goodwill of these customers. 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. Mr Zaman Khan, who is your valued customer, has complained that the quality of the furniture purchased by him amounting to Rs. two million is not satisfactory. The quality of wood used is substandard and the workmanship of polishing of the furniture is poor. He has expressed his disappointment and asked you to replace the entire furniture. 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. Your letter should be worded politely and convey the message that customer satisfaction is very important for you. Assume that your name is Muhammad Sadiq. 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, durability and reliable performance of its products. Since the past two years, SFL has been affected by decline in domestic demand, fall in exports due to global recession and rising prices of its essential raw material inputs. This has caused a drop in sales revenues and increase in costs resulting in sharp erosion of the company’s profitability. The board of directors has decided to strictly curtail all expenditures, including freezing of salaries, reduction in fringe benefits and withdrawal of loan facilities to employees. In your capacity as Chief Executive Officer of SFL, 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. Also inform the staff that the SFL would avoid layoff of its employees as they have made invaluable contributions towards the company’s achievements. © Emile Woolf International 46 The Institute of Chartered Accountants of Pakistan 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. Assume that your name is Zahid Awan. Q11 After the widespread floods in the country, 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, higher fuel consumption and frequent breakdowns caused by the poor condition of the roads. 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. As a result the problems of goods transporters have increased considerably and they are forced to increase the freight charges. As President of All Pakistan Goods Transport Association, you are required to write a persuasive letter to the Director General, Roads and Highways Authority, explaining the gravity of the problem and requesting him for urgent measures for repairs of the inter-city roads. Assume that your name is Zahid Khan and your office is located at Badami Bagh Lahore. Q12 You are the Head of Stitching Department of Mod Garments Limited. Work on an important export order for Men’s Suits amounting to Rs 25 million is in process. While coming to work, 30 workers i.e. 20 per cent of your total workforce have been seriously injured in a recent bus accident. 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. You may assume any details that may be considered necessary. Note: Q13 Assume that your name is Sohail Ahmed The name of the Head of the Human Resources Department is Mr Zaheer Khan. Zenith Fan Company Limited (ZFCL) are manufacturers of different types of ceiling, pedestal and exhaust fans. ZFCL’s products are recognised as being of superior quality and command premium prices in a highly competitive business environment. 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. 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. © Emile Woolf International 47 The Institute of Chartered Accountants of Pakistan Business communication You are the Director of Electronic Fans, who are the most important distributors of ZFCL. Write a letter to Director Marketing, ZFCL advising him of the problem and requesting for free replacement of the defective fans returned by the customers. (Imagine that you are Muhammad Ahsan). Q14 Two months ago, 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. This unit is one of the largest paper and board mill in the country. The company has since taken necessary measures to rectify the problem. As the Chief Executive Officer of the mill you are required to write a letter to the Director, Environment Protection Board requesting that the factory may be reopened to enable it to resume its manufacturing operations. You should emphasise that all necessary measures have been taken to resolve the problem. You may make assumptions of any details/information that you may consider relevant to substantiate your case for the re-opening of the mill. Assume that the name of your Company is Sterling Paper and Board Mill Limited, Lahore and you are Khalil Ahmed. Q15 The Good Hope Children Welfare Organisation, a reputable and well-managed NGO, intends to implement two hospital projects for the ‘Street Children’ in Lahore and Karachi. It is estimated that approximately 200,000 Street Children in both these cities are affected with various diseases, including life-threatening diseases. Urgent measures are required to address to this grave problem before the situation deteriorates further. You are required to prepare a persuasive message to be circulated to the prospective donors seeking their help for this worthwhile cause. The message should incorporate the principles of good communication for eliciting a positive response from the donors. 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. Q16 Consolidated Steel Mills Limited (CSML) is in the business of manufacturing and selling steel products such as round and flat bars, girders and wires used for construction purposes. Zenith Property Developers are currently executing several high-rise building projects in Lahore and Islamabad and are major buyers of these products. CSML is keen to establish business relations with Zenith as it would give a substantial boost to their business. © Emile Woolf International 48 The Institute of Chartered Accountants of Pakistan Question As Director Marketing of CSML, you are required to write a Letter to CEO of Zenith Property Developers Limited offering to supply steel products for their projects. 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. Assume that your name is Abdul Hafeez The address of your company is: Consolidated Steel Mills Limited E - 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 Business communication CHAPTER 7 – BUSINESS REPORTS Q1 You are the Human Resource Manager at one of the leading commercial banks in Karachi. Over the last six months, various clients have complained about the rude and unacceptable behaviour of Mr. Sultan Ahmed, the Customer Services Manager of the I.I. Chundrigar Road branch. Mr. Ahmed who has been an employee of the bank for the past 7 years, has always had a clean record and until recently has been one of the most valuable contributors to the bank. You are required to investigate and prepare a short report to be submitted to the Regional Manager, Customer Services. You may assume any necessary details. Q2 As an employee of the finance department at a leasing company, 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. 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, 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, weaving and finishing facilities. Identify the Headings of the Parts of your Formal Report to be submitted to the clients. Please note only the titles of Headings of the Formal Report are required. Q4 You have been assigned the task of preparation of a Comprehensive Report on the status and performance of an important corporate business enterprise. Give ten Headings of important Topics which would be included in your Report. © Emile Woolf International 50 The Institute of Chartered Accountants of Pakistan CHAPTER 8 – COMMUNICATION VIA THE INTERNET Q1 Q2 Q3 Q4 Q5 To join the internet, 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. 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 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 Business communication CHAPTER 1 - THE COMMUNICATION PROCESS Q1 A Same aims, relevance, same belief, easy message, sender credibility Q2 D A, B and C Q3 C Safety valve, explanation, bad news, alternative suggestion, positive close Q4 D A, B and C Q5 D (i), (ii), (iii), (iv), (v), (vi) Q6 B Sender, Encoding, Message, Medium, Receiver, Feedback Q7 D A, B and C Q8 D Perception Q9 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. Ask if it is an appropriate time or if the subordinate would prefer to select another time and place. Q14 D A, B and C Q15 A When information provided is more than requirements Q16 D A, B and C Q17 D A, B and C Q18 D A, B and C Q19 A Because of excessive use of jargon and complex words Q20 D A, 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, social and educational backgrounds © Emile Woolf International 54 The Institute of Chartered Accountants of Pakistan Answer Q24 D A, B and C Q25 B Face-to-face Conversation Q26 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, 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 Q30 D A, B and C Q31 D A, B and C Q32 D A, B and C Q33 C A and B © Emile Woolf International 55 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. Q4 D A,B and C Q5 A HR and payroll departments of company Q6 A, C and purpose is the communication should be clear, D focus on content, order and emphasize the right points, 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, 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. Q18 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, © Emile Woolf International 56 The Institute of Chartered Accountants of Pakistan 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. Q2 D A, B and C Q3 C Consideration of how is communication delivered, the use of language and voice Q4 D A, B and C Q5 D A, B and C Q6 D None of the above Q7 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, B and C Q12 A Focuses on supporting the speaker and stay attentive to their feelings Q13 B Like to build a full picture, 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 Answer CHAPTER 5 – WRITTEN BUSINESS MESSAGES Q1 D A, B and C Q2 C Use only for outsider Q3 D A, B and C Q4 C It is positive. Q5 A Identify the purpose, Analyse the audience, Select the ideas, Support the ideas with data, Organize the message, Style used Q6 B Use a Buffer, Offer an Explanation, Avoid emphasizing the Refusal, Present an Alternative or Compromise, End with a Positive Statement Q7 B The sender uses verbal channel. Q8 C The receiver plans the feedback. Q9 B Identify the target market, Empathise with the needs, Create a convincing message, Select the most suitable media Q10 B Secretary is not punctual. Q11 D A, B and C Q12 A I am very busy. Q13 C A and B Q14 C A and B Q15 C Buffer Statement, Appreciation, Assurance, Compliment, Cooperation Q16 C The subordinates fear the consequences of communication. Q17 D A, B and C Q18 A Managers have no time to communicate with juniors. Q19 A Get attention, build interest, Increase desire, Motivate to take action Q20 C Anticipate no objections from the reader. Q21 D I, II, III and IV Q22 B Presentation must include Graphics Q23 D A, B and C © Emile Woolf International 61 The Institute of Chartered Accountants of Pakistan Business communication Q24 C Instantaneous Feedback Q25 A It shows that there is a common ground for understanding on any particular point. Q26 B The sender of the message expresses thanks for receiving something from the recipient of the message. 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. Q29 A The sender conveys to the receiver willingness to extend support and be of help in any possibility in the future. Q30 A Usually sent in response to a claim or complaint and includes the final outcome. Q31 B Sent after some type of initial communication. Q32 C Sent to let others know that they have received a communication. Q33 D Accompanies something such as a package or report. Q34 A Used to share the same information with a large audience Q35 B A note, document or other communication that records or reminds about events and observations. 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. Q38 A Sent by a previous employer or other referee. 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. (ii) We would be able to give discount on orders in excess of Rs. 10,000. (iii) Your order will be executed by the first of the next month. (iv) Employees can take 15 minutes tea breaks. (v) We will begin the printing work after we have reviewed all the revisions. © Emile Woolf International 62 The Institute of Chartered Accountants of Pakistan Answer Q41 Q42 Q43 (vi) The minimum period for which we provide insurance cover is six months. (i) Our company accepts orders of Rs. 2.5 million or more. (ii) The employees can avail the lunch break for 45 minutes. (iii) The inter-city bus service will wait for 15 minutes at all stops. (iv) We offer discount to all those customers who make cash payments. (v) You may apply for the position of security officer if your height is 185 centimetres or more. (i) The remark shows that the secretary is not punctual and is often late. (ii) The Group Leader intends to demonstrate equality and close affiliation with the group members. (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. (iv) The applicant’s communication skills are deficient or show a lack of genuine interest in the job. (v) The senior manager implicitly conveys the message “I am very busy and cannot see you right now.” (i) The performance of the Spinning Department can be improved by implementing more efficient energy utilisation measures. (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. (iii) We would be able to repair your generator and also replace the damaged parts in 2 days. (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. I would not have purchased the dress if I had known that it was not made of 100 percent silk cloth. (v) Please send us the completed Advertisement Contract Form along with a cheque for Rs. 250,000 by September 30, 2014 to enable us to retain the space booked by you in the next issue of our magazine ‘Fashion Trends.’ © Emile Woolf International 63 The Institute of Chartered Accountants of Pakistan Business communication Q44 (i) This type of paper does not work very well in the photocopying machine. (ii) Our advertisement expenditure of Rs. 500,000 in the new Health Magazine did not yield the desired result; let us analyse the experience and apply our insights for future guidance. (iii) For the time being, we can serve you on cash basis only. (iv) Although it is an uphill task, your new management team would accept the challenge and make serious efforts to turn around the affairs of the company. (v) Timely delivery of cement is critical for meeting our target for completion of the construction works. Please respond today and give us a firm date for delivery of our consignment of cement. © Emile Woolf International 64 The Institute of Chartered Accountants of Pakistan Answer CHAPTER 6 – LETTERS AND CIRCULARS Q1 Your ref: CSMS/Nov/21 Our ref: JICL/Dec/39 December 11, 2013 Mr. 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 are shifting our head office from Shahra-e-Faisal to I I Chundrigar road. This shifting has disturbed our normal routine work to a great extent. This disturbance has created an environment which is not suitable for learning of these students as you desire. We recommend that these students should be sent in May 2014, so that they learn all what is required. Eagerly waiting for interns next year. Thanking you Yours faithfully Abdul Samad Public Relations Officer © Emile Woolf International 65 The Institute of Chartered Accountants of Pakistan Business communication Q2 Our ref: CSML/Dec/39 December 11, 2013 Mr. 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. This has made all Pakistanis proud. CSML is ISO-9000 certified, state-of-the-art steel mill with x million tons production every year. We are the largest producer of round and flat bars, girders and wires which are Richter scale 8 tested. We have nationwide dealers network which guarantees deliveries of products just-in-time. Our clients include major builders and developers in the country. We would like to offer our products for your construction projects to assist you in maintaining and enhancing construction quality. Kindly let us know when we can meet to discuss further detail. Waiting for your reply. Yours sincerely Abdul Hafeez Marketing Director © Emile Woolf International 66 The Institute of Chartered Accountants of Pakistan Answer Q3 MEMORANDUM TO: All employees FROM: ABC, Manager Human Resources DATE: February 5, 2008 SUBJECT: Fee subsidy Recognizing the efforts of employees and sharing their aim of educating children, we are pleased to share your burden of children education for their bright career. 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, 2008. Q4 Answers may differ with each candidate particularly with respect to circumstances resulting in damage of the TV. However, the following should be observed: Company Letterhead/address Date Reference Customer’s name and address Salutation Subject, including acknowledgment that Mr. Smith/consulate are valued customers of SSTCL Complimentary close Writer’s designation Text covering the following points: Introductory remarks Statement of compensation, 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 Business communication Q5 Answers would differ with each candidate, particularly with respect to the selection of appropriate arguments to justify the Association’s position. However, 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, rent of premises, fodder, labour, electricity, transportation costs, water and other inputs. Any other appropriate reasons may be accepted. Q6 Difficulties encountered by the dairy farmers. Coherent presentation and grammar and appropriate vocabulary. 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. (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. © Emile Woolf International further 68 information regarding the merger The Institute of Chartered Accountants of Pakistan Answer Q7 No answer is being suggested. However students should cover the following points with correct grammar and using appropriate vocabulary: (i) Name and address of the consignor and the consignee. (ii) Pertinent data of Number and Date of Airway Bill, particulars of the consignment and ports of dispatch and destination of the consignment. (iii) Description of the problem, giving details of the computers damaged their model numbers and cost of the equipment. (iv) Explanation of the implications of the problem for Reliable Computers e.g. loss of business, interruptions of operations, default in commitment to meet the delivery schedule of an important customer, etc. (v) Mention of preference of compensation sought by Reliable Computers e.g. replacement of damaged merchandise or monetary compensation for damaged equipment. (vi) Presentation of the letter format (vii) Closure of letter by stating confidence that the Airline will respond favourably and fairly to the claim. (viii) Mention of name, designation and telephone contact numbers of Manager Imports. (A sample letter is given as follows) © Emile Woolf International 69 The Institute of Chartered Accountants of Pakistan Business communication Ref. December 1, 2009 Sample Letter Question 12 ________________ No.: Mr John Ping Director of Operations Eastern Freight Airways Business Arcade, Suite No 736 I.I. 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. Letter No 886 dated 26-11-2009 issued by your Manager Cargo, Lahore regarding the status of the damaged computers is enclosed. The surveyors report certifies that the damaged computers cannot be repaired and are a total loss. 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. 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. Details of the financial loss caused by the negligence of your staff are given below: 1. Cost of 200 Computers at Rs. 40,000 per unit 2. Freight paid on 200 computers at Rs. 300 per unit 3. Miscellaneous Expenses of clearing, transportation etc. Rupees 8,000,000 60,000 50,000 8,150,000 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. 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. We would request you to please settle our claim and send us a cheque for Rs 8.15 million within 10 days. Your positive and prompt response would be appreciated. Sincerely, Khalil Ahmed Manager Imports © Emile Woolf International 70 The Institute of Chartered Accountants of Pakistan Answer Q8 Answers would vary. 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, 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 Business communication Sample Letter Question 13 Ref. No:________________ 14,2009 December Mr Z A Pasha Chief Executive Officer Apex Pharmaceuticals Limited D-25 S.I.T.E. Karachi-42300 Subject: Appeal for Help for Establishment of Schools for Displaced Children in the Northern Areas Dear Mr Pasha, To live with the awareness that disaster or tragedy could strike at any time, and to still live with love and care for fellow human beings is to live with compassion and grace. The tragedy caused by the conflict in our northern areas has already struck and has caused immense loss and misery to the inhabitants. The most vulnerable are the children who have lost their parents and homes and are facing a life-long fear of hopelessness and destitution. They need our help, and they need it now! Children Welfare Trust, a charitable institution, 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. The total cost of the network of schools is estimated at Rs 1.5 billion. 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. In addition, pledges amounting to Rs 350 million have been received from philanthropists and our staff is making vigorous efforts for their collection. Kindly help us to help the displaced children by your contribution of Rs 5 million. 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. Your organization can send a tax-exempted contribution using the enclosed form and envelope. Sincerely, ABC Chairman © Emile Woolf International 72 The Institute of Chartered Accountants of Pakistan Answer Q9 ELEGANT FURNISHERS Our reference: 12345 Our address 1 Our address 2 Postcode Mr Z Khan, Address 1 Address 2 Postcode 17 August 20XX Dear Mr Khan, Complaint Thank you for taking the time to complain that the furniture you recently bought for Rs. 2m incorporated below-standard wood and polishing. Please accept our sincerest apologies for the inconvenience caused. As a leading supplier of high quality premium furniture, customer satisfaction is of the highest priority. We are therefore extremely grateful to you for having brought these issues to our attention. Such issues are rare given the highest levels of quality assurance we employ, but in this instance your feedback enabled us to identify problems with a new wood supplier and team of polishers, both of which have now been addressed. We would like to propose undertaking full rectification works including delivery at our own expense. 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. Yours sincerely, <Signature> Muhammad Sadiq Manager © Emile Woolf International 73 The Institute of Chartered Accountants of Pakistan 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, 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. Profitability has been further impacted as the drop in sales has coincided with a period of increased prices in raw materials. Unfortunately the current situation remains unsustainable. However, despite the downturn in results the underlying SFL brand remains as strong as ever. This, 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. 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, we recognize the strength, dedication and talent of the whole workforce and invaluable contribution made towards the company’s achievements. It is therefore a key element of the plan to avoid redundancies. Thank you for your continued efforts and dedication in this challenging period. Kind regards, <Signature> Zahid Awan Chief Executive Officer © Emile Woolf International 74 The Institute of Chartered Accountants of Pakistan 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, 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 challenge you face has been huge and unique and one which you have embraced with passion and enthusiasm. Thank you. 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. 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; Higher fuel consumption; and Frequent breakdowns caused by the poor condition of the roads. 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. As a result the problems of goods transporters have increased considerably and they are forced to increase the freight charges, which of course has a knock-on effect to the economy. Once again thank you for your efforts and I look forward to hearing your comments on how to address these issues. Yours faithfully, <Signature> Zahid Khan President © Emile Woolf International 75 The Institute of Chartered Accountants of Pakistan 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, 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. 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. 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. Therefore, I request your urgent authorisation and help in recruiting 25 temporary workers specifically to fulfil the part-completed export order. The employees will be needed for 4 weeks in total starting as soon as possible. I look forward to receiving your confirmation. Thanks in advance. Kind regards Sohail Head of Stitching © Emile Woolf International 76 The Institute of Chartered Accountants of Pakistan 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, Defective ‘Cool Air’ ceiling fans – replacements required Firstly, congratulations on your continued innovation in launching new products such as the ‘Cool Air’ range of ceiling fans. As a key distribution partner we take great pride in working with you supplying leading-edge products to our loyal customer base. Unfortunately we have recently received numerous complaints from customers stating that the Cool Air fans have defective copper coils. This has prevented the fans operating satisfactorily in the summer months. Please could you therefore arrange for the immediate delivery of free replacement fans against returns received so far. Thanks. Furthermore, 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. I look forward to hearing from you. Yours sincerely, <Signature> Muhammad Ahsan Director © Emile Woolf International 77 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, 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. 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. However, I would also like to emphasise that we have implemented measures that go significantly beyond the points raised in your initial inquiry. In summary: The river pollution has been cleaned up and marine stock rejuvenated; The surrounding farmland has been cleaned up and farmers compensated; We have commissioned the building of a new eco-environmental center in the local wetlands estuary. 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. I’m delighted to say that the audit report was unmodified. 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. I therefore look forward to hearing from you and receiving permission to re-open the plant. Thanks. Yours faithfully, <Signature> Khalil Ahmed Chief Executive Officer Enclosures - XYZ Environmental audit report © Emile Woolf International 78 The Institute of Chartered Accountants of Pakistan 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, 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 200,000 street children in Lahore and Karachi are affected with various diseases many of which are life-threatening. Without immediate intervention this grave situation will only continue to deteriorate. The impact on wider problems such as crime, begging, the growth of ghettos and ‘no-go’ areas, let alone the threat of disease and medical epidemics to the wider population, will worsen. This all whilst society stands by ignoring the most vulnerable of children, many of whom have lost both parents or were abandoned as babies. The Good Hope Children Welfare Organisation, a reputable and well-managed NGO, is implementing two hospital projects for the street children in Lahore and Karachi to help tackle the problem head on. 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. Please donate generously using the enclosed tax-exempting contribution form and envelope. Thank you for making a difference. Yours faithfully, <Signature> Fazal Mahmood Honorary Chairman © Emile Woolf International 79 The Institute of Chartered Accountants of Pakistan 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 Answer SUMMARY High employee turnover, unfilled vacancies, untrained and de-motivated staff together with uncomfortable working conditions, 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. The above problems be immediately catered with measures like; trainings, hiring, improvements in work environments and reward policies and processing of pending increments along with respective arrears. These measures will help in improving the situation and consequently reduce the demotivating factors in the working environment of the branch. Apart from maximizing revenues, employee retention policies should also be given prime importance. MEMORANDUM Q2 TO: FROM: DATE: SUBJECT: Managing Director XYZ, Manager Finance July 31, 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. I would like to present a proposal for Qualification Enhancement Program. As per changes in global business environment, it is necessary to acquaint personnel with upgraded knowledge and information. 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. The scheme will offer qualifications like; MBA, ACCA, CIMA or any other qualification of two years program. During the program, trainees will be attending evening classes, workshops, seminars, and will be going for field trips to visit highly advanced and sophisticated work environments. The program will develop mainly accounting and finance skills in employees. This will also enhance their skills in communication, information and communication technologies, problem solving, decision-making, and stress handling. The program will be conducted by some of the well-known and renowned professors and professionals in the country. 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. Professionals are better, as they make fewer mistakes and use their professional skills to make decisions. © Emile Woolf International 83 The Institute of Chartered Accountants of Pakistan Business communication PROPOSED WORK PLAN To initiate the program, Human Resources Department will shortlist the names of employees who meet the criteria mentioned above. Also a meeting with the management of the institute will be arranged to decide the terms of training contract. FACILITIES REQUIRED To conduct the program, a proper room with seating arrangement of 20 participants and other facilities will be required. These facilities include; laptop, multimedia, whiteboard, and markers. Any other facilities required may be notified by the institute during negotiation with the institute. FACILITIES PROVIDED The institute will provide teaching faculty, books, lecture material, case studies, and will hold assessment test every month. The results will be communicated to management and on successful completion of all the courses; the institute will award the certificate to participants. 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; P&G, Unilever Pakistan, and Dawlance Pakistan. COST EVALUATION Coaching cost per head Refreshments per head Estimated cost per head Total cost (20 participants) Rs. 150,000 10,000 160,000 3,200,00 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. Professional faculty mostly qualified from abroad will conduct the courses. They will also conduct consultation sessions during training program to solve the job related problems of employees individually, if requested. © Emile Woolf International 84 The Institute of Chartered Accountants of Pakistan 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 Head Office-Karachi: Chartered Accountants Avenue, Clifton, Karachi-75600 Phone: (92-21) 99251636-39, UAN: 111-000-422, Fax: (92-21) 99251626, e-mail: info@icap.org.pk Regional Office-Lahore: 155-156, West Wood Colony, Thokar Niaz Baig, Raiwind Road, Lahore Phone: (92-42) 37515910-12, UAN: 111-000-422, e-mail: lahore@icap.org.pk Islamabad Office: Sector G-10/4, Mauve Area, Islamabad UAN: 111-000-422, Fax: (92-51) 9106095, e-mail: islamabad@icap.org.pk Faisalabad Office: 36-Z, Commerical Center, Near Mujahid, Hospital Madina Town, Faisalabad Phone: (92-41) 8531028, Fax: (92-41) 8503227, e-mail: faisalabad@icap.org.pk Multan Office: 3rd Floor, Parklane Tower, Officers’ Colony, Near Eid Gaah Chowk, Khanewal Road, Multan. Phone: (92-61) 6510511-6510611, Fax: (92-61) 6510411, e-mail: multan@icap.org.pk Peshawar Office: House No. 30, Old Jamrud Road, University Town, Peshawar Phone: (92-91) 5851648, Fax: (92-91) 5851649, e-mail: peshawar@icap.org.pk Gujranwala Office: 2nd Floor, Gujranwala Business Center, Opp. Chamber of Commerce, Main G.T. Road, Gujranwala. Phone: (92-55) 3252710, e-mail: gujranwala@icap.org.pk Sukkur Office: Admin Block Sukkur IBA, Airport Road, Sukkur Phone: (92-71) 5806109, e-mail: sukkur@icap.org.pk Quetta Office: Civic Business Center, Hali Road, Quetta Cantt Phone: (92-81) 2865533, e-mail: quetta@icap.org.pk Mirpur AJK Office: Basic Health Unit (BHU) Building Sector D, New City Mirpur, Azad Jammu and Kashmir e-mail: mirpur@icap.org.pk 2015 BUSINESS COMMUNICATION QUESTION BANK