REPORT WRITING

DEFINITION
A Business Report is an impartial, objective, planned presentation of facts to
one or more persons for a specific business purpose.
They present ideas and facts to decision-makers. In most cases the decision
are based on reports. Today we often rely on weather reports, credit reports,
consumer reports, monetary reports, congressional reports, and world reports
before making crucial decisions.
In business, executives, managers and supervisors often base policy
decisions on reports. For every long report, countless short reports are
presented to help business people make informed decisions on matters as
diverse as the most comfortable office chairs to buy or the best recruit to hire
for management training.
What is a report?
A report is a document in which a given problem is examined for conveying
information, reporting findings, putting forward ideas and, sometimes making
recommendation. Writing an effective report is a necessary skill for
communicating ideas in the business environment. At some point during your
professional career, you may be given a task to write a report which might give
you opportunity of practical learning by applying all the theories you have
studied during your academic years.
Purpose/Importance of a Business Report
In a small business, the owner or manager can supervise his Business,
matters personally. However in, a large, and complex business, the situation is
entirely different. Here the owner cannot be everywhere. Whenever he faces
and problem he needs information, which he gets through business report
prepared by reliable expects. A business report helps the managers monitor
the various units in an organization. It is equally useful for the lower level
employees as it explains the management decision to them.
Characteristics/Qualities of a Business Report
A good business report must have the following characteristics.
(i) Comprehensive
A business report should be comprehensive. It should cover all the
aspects of a problem. The writer of a business report should study a
problem thoroughly. He should discuss the various causes of a certain
problem as well as suggest solution to it.
(ii) Concise
A business report must be clear and free from ambiguity. The language of
the report should also be very clear, the report writer should avoid vague
statements and confused phrases.
(iii) Concise
Conciseness is a desirable quality of a business report. It should always
be brief and complete. A manager does not have time to read
unnecessary and irrelevant details.
(iv) Cohesive
A business report should be cohesive. There must be a logical order in it.
It should be based upon a proper format, i.e., introduction, discussion,
findings and suggestions.
(v) Objective
A. good report is always objective. It. means that there should be no
personal feelings or prejudices involves in it. The writer should base his
report on facts instead of personal opinion.
CLASSIFICATION/TYPES OF A BUSINESS REPORT
Following is the diagram that shows the classification of the business reports.

BUSINESS REPORT

Oral Reports Written Reports

Routine Special
Reports Reports

Short Reports Long Reports

(Memo Reports) (Formal
Reports)

Why organizations need reports?

A report is a kind of testimonial or an account of some happening. It is purely based on observation

and analysis. Reports serve several functions. They are a strong base for planning and control in an
organization. They may be used to communicate information within an organization upwards to
senior management, downwards to staff, or externally to government regulators. Reporting financial
information, marketing and management strategies and issues to others is an important component
of the business world. They can also serve a persuasive role to get management motivated to take
a desired action, support a project, and approve an investment decision.

Reports usually address a specific issue or problem, and are often required when a decision needs
to be made. They present the author’s findings in relation to the issue or problem and then
recommend a course of action for the organization to take. The key to a good report is in-depth
analysis. Good writers will show their reader how they have interpreted their findings. The reader
will understand the basis on which the conclusions are drawn as well as the rationale for the
recommendations.

How to write effective reports?

The essentials of good/effective report writing:

a. Know your objective; it helps you stay focused.

b. Make an analysis of the target audience: Estimate what they require from the report? What
kind of data audience is looking for in the report? How this report will help them achieve
their objective.
c. Collect required data and research the topics.
d. Discuss all sides of the problem reasonably and objectively. Include all relevant facts in a
report.
e. Decide the report writing style and the structure.
f. Ensure good presentation and careful documentation
g. Make appropriate paragraphs, give bold headings for each paragraph, use bullets wherever
required, etc.; it would make your report attractive and interesting.
h. Use tables, graphs, charts, etc. to show the numerical data.
Formal vs Informal Reports

Informal Reports
An informal report is usually an internal report. The readers of such reports are the members of a
specific department and the department heads. However such reports may also circulate throughout
the company. The format, structure of these reports are typically simple can even be formatted like
a memo. Sometimes such reports may be several sections long, still they are much shorter than
formal reports.

The report has three basic parts: introduction, body and conclusion. There is no abstract/synopsis/
executive summary. The introduction is a straight forward starter; or it briefly states the problem.
The body explains what you have researched, the precise data calculated and then final conclusion.
You are often familiar with the audience, so you do not find problem in the selection of appropriate
wording and layout. You may state the facts in a candid way. Though you may avoid going into
much details but make sure the entire report is comprehensible. It must present justifiable solutions
and a clear conclusion.

You may include your recommendations if required. The report should have a vivid transition
portraying the efforts you made in compiling the results- it enhances your worth as a report writer.
Try to be positive and optimist about the expectations and recommendations.

Formal Reports
Formal reports explore much deeper into a topic than an informal report. Formal reports are usually
detailed. The formality of the report is determined by the nature and scope of the subject matter. It
follows the formal organizational plan. It consists of various parts each of them specific for the role/
information.

There are two categories of formal reports: informational and analytical reports. The informational
report gathers data and facts used to draw conclusions. The analytical report contains the same
information as the informational report, but it also offers recommendations to solve a problem.

We will discuss the structure of formal reports in detail.

Type of Formal Report

There is various kind of report and all are important for business communication. Here we
understand the function and scope of a few significant types:

1. Statutory Report: A formal report prepared and submitted as required by law is called a statutory
report e.g. Report of directors to shareholders, Auditors Report, Annual Report etc. This report must
be prepared for legal bindings.

2. Compliance reports: A formal report which is not required under any law but prepared to help
the managerial activities is known to be non-statutory report. a.

Compliance reports are comprised of multiple procedures that underline the general activities and
the directions, an organization follows. To keep a business running affectively, there are rules and
regulations that must be respected towards other competitors as well as the government; therefore
an up-to-date report is given on these specific policies. To avoid infractions and major fines, these
reports are considered as a warning to entrepreneurs

3. Informative/ Informational Report: Informative report presents the facts, events or issues
related to particular situation. It does not make analysis, explanation, conclusion or
recommendation. These are left to the readers to derive. Such report is usually self-explanatory.

Example: Manager of a city’s website might prepare an informational report for the city council; the
report would provide statistics on the number of people who pay their city water and sewage bills
online etc.

Other examples: financial statement, work record for employees and workers, list of assets etc.

Informational reports may:

a. Present information on the status of current research or of a project.

b. Present an update of the operation in a division.
c. Explain how an organization or division does something.
d. Present the results of a questionnaire or research
4. Analytical Report:

This is the report which attempts to solve the problems. Such report includes presentation of
facts as well as analysis, explanation, conclusion and recommendations. In this report type,
information is researched and collected, then the report provides an analysis that leads to one or
more recommendations.
Example: A report that helps a company determine where to open a new store. The report might
look at three properties with respect to road traffic, cost of the land, and adjoining stores, and then
recommend the best site from the alternatives.

Reports of scientific research, feasibility reports are also the best examples of analytical report.

5. Due Diligence Report

The term, "due diligence" refers to the act of fully researching something before taking action. It is
used in a variety of business dealings, each with its own set of directives for conducting due
diligence research and then summarizing the findings in a report format. The size and scope of such
a report will vary, based on the intent of the document and of the subject matter being investigated.

Typically a due diligence report is written before enacting a business transaction. They are
commonly used in business valuation, in real estate development or in sales or acquisition. Due
diligence is also done when making capital expenditures or high-level investments. They may also
be used before proposing a merger, introducing or ceasing a product line or relocating or expanding
a business.

6.Periodic Report

A report prepared and issued at regular intervals for routine activities of the business is known as
periodic report. Such report may be issued daily, weekly, fortnightly, monthly, quarterly, semi-
annually or annually. Performance report, Inspection report, Inventory report, Annual report etc. are
the example of periodic report. Some other examples are:.

7.Special Report:

Special report is a report which is related to a single occasion or situation. It is also called one-time-
only report. e.g. Report on proposal of a new branch, Report regarding problems among staff etc.

8.Financial Report:

A report containing financial information is known as a financial report. Usually it comprises of

income statement and balance sheet. These two provides information to make decision and know
about the financial condition of respective organization.

9.Performance Report:

This type of reports is submitted to higher authority stating evaluation of workers, employees or
learners. In many cases, the progress or stage of completion of project work is submitted also to the
higher authority through performance report.

10.Progress reports:

Progress reports are also known as periodic reports, and interim progress reports. They are a
general analysis describing the progress of a given business in comparison to its original outline.
The writer informs the customer about their recent work on the project, any problems they may have
encountered, offer solutions if necessary, and finally outline future plans in accordance with the
given budget and the time limit.

11.Annual Reports:

Annual Reports are essential statements that conclude a company’s accomplishments and reflect
their financial standing during the previous year. This will enable employees, both present and
future when choosing the most profitable firm. When compiling this annual report, the writer must
ensure its purpose well serves the audiences expectations, therefore the strengths, and
weaknesses of the firm's financial data must be taken seriously into consideration.

12.Audit Reports

Audit Reports written by internal auditors, focus mainly on circumstances within the organization
whereas external auditors focus mainly on problems outside the organization. These reports
evaluate every aspect of the business. As a result, the opinion is given to the corporation by the
auditor, or individual who confirms the report, in order to create a center of attention around the
location of the industry. They will then subsequently have an increase in their clientele, hopefully
attracting more investors.

13.Justification Reports

Justification Reports are also known as internal proposals. Justification reports are planned for the
higher management. These reports are made in order to convince the decision makers to approve
on an investment project, or anything that might be considered as a plus for the enhancement of the
company. In this report, the clarification, the process, the cost and benefits of the project suggested,
are clarified.

14.Troubleshooting Reports

Troubleshooting Reports are also known as Investigative Reports. Troubleshooting reports are
asserted by the top management. Similar to the research reports, this specific report analyzes
actions as well; however they are aimed mostly at existent problems. Whenever there is a problem
in a company, a report is asked to be fulfilled. First it is important to know how this problem was
triggered, then analyze how big of an issue it is, and finally recommend solutions.

15.Internal Report

Such report moves within the organization. They are prepared to help business operation as well as
administration. It is also known as administrative reports.

16.External Report

Such report is prepared for distribution information among the outsiders who are interested and
related to the company e.g. Annual reports are prepared for shareholders, creditors, investors,
bank, regulatory bodies, tax authority and the society as a whole.

Short Reports

The report that contains topics of medium or moderate length and having no special need for formal
presentation are called short report. Most short reports include the minimum supporting materials
such as problems, methods, findings and conclusions.

The headings of a short report are:

1. Terms of reference
2. Procedure
3. Findings
4. Conclusions
5. Recommendations
 1. Terms of reference
In this first section of the report, the author details the scope of the report,.

What is it about?

• What exactly is needed?

• Why is it needed?
• When do I need to do it?
• Who is it for, or who is it aimed at?
Procedure

Having outlined the report’s scope, the writer identifies the means he or she adopted to collect its
data:

• By studying documents
• By interviewing personnel
• By visiting branches
• By observation
• By examination, analyses
Sources can be: 1.Primary: Interviews, surveys, questionnaires, observation, unpublished
documents

2. Secondary: Published material, catalogues, handbooks, brochures, college website, etc

Findings

Here the detailed information which has been collected is sifted for relative importance and
relevance and classified under appropriate headings, usually in descending order of importance,
where the most important comes first.

Conclusion

In this section a resume or summary of the principal findings is written, and is particularly helpful to
those who may not wish to read the entire report.

Recommendation

Having classified the detailed information of the report and summarised its main conclusions, the
writer’s last duty, if required, is to identify the means by which a problem may be solved or a
deficiency remedied, so that decisions may be made or advice acted upon

PROCESS OF WRITING REPORTS

The planning process involves the following steps:
1. Defining the Problem, its Purpose and Scope
The first step toward the planning process is to analyse the problem and
know the purpose of the report.
2. Considering the Reader
 The second step involved in the planning process of writing reports is to
consider the reader. It is extremely important for the writer to visualize his
reader and his needs.
3. Determining Ideas to Include
It is always highly desirable that they writer should have a pre thinking
about what ideas he should include in his report in order to meet it
purpose.
4. Collecting Needed Material
It is very important that the report presents bare facts, collected through
reliable sources. In all collecting real, reliable and relevant material help
the writer add to the aspect of reliability of is document.
5. Analysing and Interpreting Data
This fifth step involved in the planning process requires analysis,
arrangement and interpretations of the data collected.
6. Organizing Data and Preparing Final Outline
After careful analysis and interpretation, the writer should organize his
findings and make the final outline.
ORGANIZATION AND OUTLINE OF REPORT
Organization and outline of report body includes the following aspects:
1. Plans for Organizing Report Body
2. Ways to Organize Report Text Section
3. Methods of Outlining
1. Plans for Organizing Report Body
To make the report really useful for the reader the writer should choose
suitable organizational plan for the report body. He should know which
method of presentation will be more effective for the reader. The two
usual ways to organize a Report body are:
(i) Deductive or Direct Plan
In Deductive or Direct Plan the writer puts the main ideas or main
recommendation in the beginning part of the report and then follows
them with detailed explanation.
(ii) Inductive or Indirect Plan
Contrary to the deductive plan, in the inductive organizational plant
he writer puts the text first and then presents the conclusion and
recommendations.
WAYS TO ORGANIZE REPORT TEXT SECTION
The text details can be organized in one or more of the following ways,
depending on the needs and requirements of the readers
1. By Topics
To arrange text details topic-wise means that the writer should divide the
text of the report into different topic and then provide them suitable,
standard heads.
2. By Order of Occurrence
In this sort of arrangement, the writer presents details of the text in a
chronological order. He presents the different parts of the text not
according to ay standard divisions but according to the time periods.
3. By Order of Location
Organization of the text materials in order of location means that the
writer gives details of the report place-wise or location-wise.
4. By Procedure or Process
Here the writer describes the events of the report step-by-step to save
him from possible digressions that may otherwise occur.
5. By Order of Importance
According to this organization, the writer puts the details of the text in
order of their respective importance. He first puts the ideas, events, or
topics which are of greater importance and then follows them with ideas
of lesser importance.
6. By Order of Familiarity
This organizational scheme aims at proceeding form simple or familiar to
the complex or unfamiliar.
7. By Sources
In this method the write of the report arranges details of the text in order
of the sources of his information. This method is good only when the
reader is more interested in the revealing sources than in the ideas.
8. By Problem Solution
In this sort of organization, the writer firs discusses the problem and
follows it by a solution.
IMPORTANCE OF REPORTS
Reports are a very important part of a company’s communication network.
Directed chiefly upward, they serve as a permanent record of performance in
every sphere of the organisation’s activities. They also help management see
how previous decisions are working and provide the basis for new decisions.
As the decision making process becomes more rational, business reports
grow in number and sophistication.
CLASSIFICATION OF REPORTS
Probably the best overview of reports can be obtained by grouping and
describing them according to purpose and format & style.
PURPOSE
On the basis of purpose, a business report is either informational or analytical.
INFORMATIONAL REPORT
The informational report is designed only to communicate factual data. Such
data may include figures, personal observations and the results of interviews
and other investigations. The inferences from these data, however, are left to
the reader. Examples of informational reports are a foreman’s weekly report of
production in his section; a salesman’s expense sheet etc. Such reports are
valuable for their facts alone, but they may also form the basis – perhaps in
conjunction with other reports – for certain conclusions and decisions by the
management to which they are submitted.
ANALYTICAL REPORT
Like an informational report, an analytical report contains facts, but is also
characterised by the writer’s conclusions or recommendations based on an
analysis of the facts. The analytical report is designed to guide management
decisions and therefore puts more than ordinary responsibility on the writer.
An analytical report might, for example, weigh alternative plans for reimbursing
employees tuition fees, pointing out the advantages and disadvantages of
each plan. Other analytical reports may provide the data and
recommendations on how a new product could be marketed successfully etc.
FORMAT AND LANGUAGE
On the basis of format and language, reports are either formal or informal.
INFORMAL REPORT
The informal report may range from a short statement on a single page to a
more developed presentation taking several pages. Usually the informal report
is submitted in the form of a letter or memorandum. Irrespective of length, the
informal report rarely, if ever carries a cover, table of contents etc. The
language of the informal report is like that of a letter.
Letter reports typically go to people outside the organisation. For the
introductory and closing elements of your letter, follow the standard letter
format. The two format additions in a letter report are:
1. A subject heading placed two lines below the salutation and
2. Other headings as needed, to segment you letter into specific areas
Letter reports a variety of purposes. Here we show letter reports designed for
two common purposes: to inform and to recommend. Beyond merely providing
information, the recommendation report intercepts data, draws conclusions
and offers recommendations.
FORMAL REPORTS
The formal report is usually identified by the fact that it has a cover and
binding and other features that might include a covering letter, title page, table
of contents etc. When it is to have a wide distribution, the formal report is often
printed and bound like a book e.g. Annual Financial Report to the
shareholders. The language of the formal report is relatively impersonal and
restrained.
Formal reports are question-answering or problem-solving reports. Analysis is
basic to our thinking, and in this sense all the assignments you have written
have involved analysis. With a formal report, your analysis might influence a
major decision. Say for example you receive the following assignment from
you supervisor: Investigate the feasibility of opening a branch of our company
in Karachi City and select the best available location.
Clearly to get this job done, you will have to do more than observe your
subject. Since high-level decisions will depend on your findings, you must
seek out and interpret all data that will help you make the best
recommendations.
OVERALL PLANNING OF REPORTS
There are three factors to be considered in this first stage. Each one
represents an important component of the report.
THE WRITER
Because you are the best person for the job. Either you are the expert in
possession of the necessary facts or anyhow, you are best qualified to
discover them. By the end of the report you will have become the expert; you
are the link between the reader and the material in your report; it will be
communicated only through you. Take personal responsibility for your report.
WHAT IS MY SUBJECT?
It is the writer’s business to discover precisely what the report is meant to be
about.
 Define your terms of reference by discussion with whoever is requiring the
report.
 Make sure that you are both in agreement on these.
 Write down the agreed terms with a copy for both parties.
WHAT IS MY PURPOSE?
It is important that report writers know why they are writing as well as what.
In determining your purpose find out why the report has been called for when
discussing your terms of reference. What is the situation or event that has
made it necessary? What is the problem? What type of solution is
appropriate?
If you know your purpose, your report will communicate its message better.
The significant facts will be more prominent.
THE READER
The reader is the other end of the communication chain. The manner in which
you present your information and arguments will determine how well you
communicate. You would not speak to an invisible audience: do not write for
the unknown reader.
A report that lacks a reader in the writer’s mind is unlikely to be very
successful in securing attention. It will lack direction and persuasive force.
The writer must:
 Identify the reader(s). If in doubt, concentrate on the one responsible for
deciding and acting on the report.
 Consider the reader at all stages, particularly when arranging material and
choosing words.
 Focus the attention of readers on the report by directing it to their particular
needs, interest, and requirements.
MATERIAL
It is at this point the writer is faced with a number of questions. What is my
material? Where do I find it? How much do I need? How shall I collect it? How
do I arrange it? What order should it be in? Attempting to deal with all these in
a haphazard way leads to confusion and wasted effort.
The key to preparation is to keep clearly in your mind the purpose of the
report. Bearing this purpose in mind, the first step is to get all your ideas on
what could be in the report out of your head and on to paper. These points are
then arranged into a logical sequence following the main theme of the report.
PRINCIPLES OF WRITING A REPORT
Compiling requires intensive planning; in the same way as other business
writings do so. The main steps involved in the planning and presentation of a
comprehensive report are discussed below.
DETERMINING THE TYPE OF REPORT
Before writing the report, you need to know what kind of report the situation
requires. Otherwise, you may not provide enough data or the right kind of data
or he may put the data in the wrong form. Equally bad, you may collect a great
deal of unwanted data and thus waste time and effort that could have been
expended more profitably on other projects.
Guides for determining the type of report are:
1. Specific instructions given by the person for whom the report is being
written. If instructions have not been given then previous cases are taken
into consideration. Otherwise, the person authorising the report may be
questioned about the type of report desired.
2. The length of time the writer is given to prepare the report has a strong
influence on the kind of report eventually produced. A report produced in a
few hours, will be necessarily short and a report project that requires weeks
or months will eventually be a long detailed document.
3. The importance of the report: Some reports require deeper investigation
and more formal treatments than others do because their subjects are more
important.
4. A report intended for a single reader is of course adapted to the reader.
When a report is intended for a number of readers on several levels of
authority and knowledge, many more details and much explanation is
included in the report. A report for public distribution is usually formal in
format and language.
ANALYSING THE PROBLEM
Apart from the ordinary questions relating to the kind of report to be prepared,
there are the broader questions relating to the objectives of the report and the
best ways of fulfilling those objectives. Ask yourself different questions to
understand the problem. For instance, you need to consider the following
points:
What exactly does need to know and for what purpose?
How much information is required, how quickly and at what cost?
Do you need to give judgements, recommendations etc.?
SOURCES OF INFORMATION
After the writer has a clear idea of the kind of report he is going to prepare and
has done considerable thinking about the problem and its possible solution, he
is ready to gather the information he needs. The sources he will use must be
reliable and can be classified into two categories: Primary and Secondary
data. Primary sources provide first hand information which has not been
altered, abstracted or interpreted whereas secondary information is mainly
obtained from printed sources such as records, magazines, government
statistics etc.
ORGANISATION OF DATA
If the report has been well planned and the collection of material is systematic,
organising the data will not be difficult. The data collected is classified and
arranged according to a prescribed format. Most reports are classified under
the following divisions:
1. Introduction
2. Body
3. Conclusion
Headings and sub-heading are usually employed to organise the data into a
logical and appropriate sequence.
THE SIX COMMON USES OF REPORTS
PURPOSE OF PREPARATION &
COMMON EXAMPLES
REPORT DISTRIBUTION
To monitor and Plans, operating reports, Internal reports move
control operations personal activity reports upward on recurring basis;
external reports go to
selected audiences.
To implement Lasting guidelines, Internal reports move
policies and position papers downward or on a non-
procedures recurring basis.
To comply with Reports IRS, SEC, External reports are sent
regulatory EEOC, Human Rights on a recurring basis.
requirements Commission
To obtain new Sales proposals External reports are sent
business or findings on non-recurring basis.
To document client Interim progress reports, External reports are sent
work final reports on a non-recurring basis.
To guide decisions Research reports, Internal reports move
justification reports, upward on a non-recurring
trouble shooting reports basis.
FORMATS OF REPORTS
You may present a report in any one of four formats.
PRE-PRINTED FORM
Basically, for “fill-in-the-blanks” reports, pre-printed forms are relatively short
(five or fewer pages) and deal with routine information, often mainly numerical.
Use this format when the person authorising the report requests it.
LETTER
For reports of five or fewer pages that are directed to outsiders, letter reports
include all the normal parts of a letter, and they also may have headings,
footnotes, tables and figures.
MEMO
The most common format for short (fewer than ten pages) informal reports
distributed within an organisation, memos have headings at the top: TO,
FROM, DATE and SUBJECT. In addition, like longer reports, memo reports
often have internal headings and sometimes visual aids.
MANUSCRIPT
For a formal approach, manuscripts range from a few pages to several
hundred pages. As their length increases, reports in manuscript format require
prefatory and supplementary parts.

ORGANISING SHORT REPORTS

Short reports are basically of two types: informational and analytical. Although
there may be overlapping between the two types, the former is more neutral
whereas the latter is more analytical and persuasive.
Short reports can be divided into the following:
MEMO REPORTS
A memo report is a cross between an interoffice memo and a formal
report.
In the business world, the memo report is the most popular form for routine
reports within an organisation.
It uses a memo heading, but the body which is usually two to five pages long,
is organised like the body of a formal report and may have side headings.
Memo reports can be used to:
 Answer a request for information.
 Report progress.
 Make recommendations.
 State facts.
 Communicate ideas.
 Send statistical data.
 Explain trends within an organisation.
CLASSIFYING MEMO REPORTS
Typical memo reports are categorised as:
 INFORMATIONAL MEMO REPORTS
 ANALYTICAL MEMO REPORTS
INFORMATIONAL MEMO REPORTS
The main purpose of informational reports is to inform and to summarise
information. For an informational report, you will:
 Gather facts, figures and data.
 Organise the information.
 Interpret and present the organised information objectively.
 Make recommendations, if asked.
These reports vary widely in content, depending on type of business, purpose,
topics discussed and reader’s needs. Although there are many kinds of
informational reports, following are the main types:
1. CONFERENCE REPORTS
Topics for conference reports range from summaries of personal sales
call conferences to write-ups of meetings attended by hundreds of
persons. For example, an advertising account executive may write a
conference report after every meeting or phone call between the ad
agency and a client. The text of such reports is usually organised by topic
discussed or presented simply chronological order.
2. PROGRESS OR STATUS REPORTS
Some internal communications are simple progress or status reports
written on fill-in-forms and sent as needed or required to those who need
the information. Others are fairly brief narrative reports. These narrative
reports may be:
 Responses to requests for complex information.
 Ideas.
 Explanations.
 Simple recommendations.
 Longer, more involved progress or status reports may contain
recommendations supported by financial data or operating results.
3. PERIODIC REPORTS
Periodic reports are routine and are prepared at regular time intervals –
daily, weekly, monthly, quarterly, or annually. Sales Reports and Financial
Reports are among the most common periodic reports prepared in
business organisations.
Periodic reports are often prepared on pre-printed forms which provide
blank spaces in which to record information. Reports may also be
prepared according to standardised outlines to ensure uniformity. Sales
reports, Credit reports, Audit reports and may legal reports are prepared
in standardised format.
ANALYTICAL MEMO REPORTS
A pure analytical report has one central purpose: To analyse a situation or
issue. There may or may not be a specific recommendation in the end of the
report. Such reports include:
 Report on the cause of the abrupt decline in sales volume.
 Report on the evaluation of a person before recruitment.
 Report on an individual who is in consideration for a promotion.
 Report on the analysis of a particular book.
ORGANISING MEMO REPORTS
One of the most common and effective techniques of memo organisation is to
itemise the information. A report that contains complex facts and ideas will be
easier to read if items are: (1) Separated into paragraphs. (2) Numbered or,
(3) Preceded by side headings.
The next step after information gathering is to determine the best way to
present your finding. Remember that your report is expected to be factual and
reliable. To accomplish this, you would:
 Present the facts with absolute fairness and accuracy.
 Be careful not to mix your opinions with the facts you report.
Reserve your comments for your conclusions and recommendations.

Sample Reports

Internal report using Memo Format:

ICMAP Lahore

To: Mr. ABC, Director Education

From: XYZ, Deputy Director Education

Date: May10, 2019

Subject: Need of Short Course in Communication Skills at ICMAP Lahore

Introduction:

In a meeting of the Education Department on 20 April 2016, the view was expressed that our
students lack expertise, both in spoken and written aspects. So it was proposed that a short course
in Communication Skills should be opened under the management of the expert trainers.

Discussion:

We realized the need for such a course for good reasons. From the answer scripts of the students
of different stages, we found that the standard of communication skill of about 80% of them is far
below the average. We interviewed many students of our campus, members of ICMAP and the
finalists, and found that they deplorably lacked correctness in writing and fluency in speaking. We
also talked with them about opening a short course in communication in order to help them with the
basics of writing and speaking. They all highly appreciated the idea and opined that such a course
would be of much help for them.
The students need to use correct language in their answers of the exam questions in different
courses and subjects. If they are given knowledge and practice, they can go a long way towards
improvement to face the challenges of the contemporary information age.

Conclusion:

The Short Courses in communication skill will be a quite popular programme. It will help students,
non-students, and professionals.

Recommendations:

We would recommend that such a course should be opened in ICMAP Lahore, and the
management should look into the financial aspects of the programme as early as possible.

Human Resource Manager of the leading commercial bank writes a repot Regional Manger

Scenario: Over the last six months, various clients have complained about the rude and
unacceptable behavior of a Customer Services Manager of ABC branch. Mr Zahid, the Customer
Services Manager has been an employee of the bank for the past 7 years He has a clean record
and until recently has been one of the most valuable contributors to the bank. Now this issue is
surprising for the management. 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.

Sample Report on the above scenario:

To: Mr. Name, Regional Manager Customer Services, Corporate Office, ABC Bank Ltd.

From: Some Name, Human Resource Manager

Date: October 22, 2018

INVESTIGATION REPORT

Dear Sir,

This refers to your directive in which I was asked to produce investigative report concerning the
rude behavior of Customer Services Manager.

Procedure:

 Consulted documents in the form of customers' complaints

 Interviewed some important clients.
 Interviewed Manger and Staff of the department concerned.
 Collected feed-back through questionnaire.
To the best of my knowledge and experience, my findings are as follows:

Findings:

Investigation reveals that such behavior of the manger is not due to not lack of skill and negative
attitude but pressure of unmanageable workloads.

Many members of his team have been away from work due to discontentment and Mr. Ahmad has
had to do their work also.
Mr. Zahid has tried explaining to his line manger but there is no response.

All the workers have become the victim of role conflict as they are overburdened. Now Mr. Zahid,
owing to his passive attitude failed to resolve such conflict and his aggression is being reflected
through his rude behavior as mentioned by our customers.

Conclusion:

Though, Mr. Zahid has clean record and until recently has been one of the most valuable
contributors to the bank but our customers’ satisfaction is our top most priority.

Recommendations:

At our earliest, we need to resolve Mr. Zahid's conflict by providing him sufficient staff. I would also
recommend that our managers must be given trainings to develop professional attitude in them so
that they may overcome crises.

I have completed this report to the best of my knowledge and experience. if there is point that
needs further clarification , I may be contacted as per your convenience.

Sincerely,

Scenario:

You are the Branch Manager of Super Asia Bank Ltd., SITE branch, that has been in business for
the past 25 years. Fine Leather Ltd. (FLL), engaged in the business of manufacturing leather
garments has applied for a long-term loan facility for import of machinery. Due diligence was made
by your subordinates and through reliable sources it was discovered that the company has already
availed long-term loans from 3 other commercial banks. However, the company is in the process of
expanding its operations and requires additional funds for the export.

You are required to prepare a short formal report to be submitted to the Head of Advances of the
Bank with your suggestions on whether or not to sanction the loan facility to FLL based on the
findings of a site visit conducted by you to the leather factory and a detailed analysis of the
company's financial performance in the past 5 years.

Sample report for the scenario:

Super Asia Bank Ltd.

SITE Branch. 123 Road, Some Area, Karachi

April 20, 2005

SANCTIONING LOAN FACILITY TO FLL

Sir,

In response to your directive dated April 10th, 2005 in which I was asked to produce report with
suggestions on whether or not to sanction loan facility to FLL.I personally visited the company site,
having gone through bank statements and liabilities, even collected report of the company's
reputation from the market and business circle, my suggestions are as follows:
Fine leather Ltd. (FLL) is a thriving industry and it enjoys worldwide reputation.

Though company has already availed long term loans from 3 other commercial banks but
company's business expansion, client age and assets are enough to justify its position.

Also the said loan facility is meant for import of machinery.

The aforesaid company is going to import computerized, machines from Germany, so their unit will
be of unique nature in our country.

The credibility of the company is also checked through its exports which is the major chunk of its
business.

It can be also revealed through company's annual report that in the near future, they are going to
introduce Provaire Leather Technology which is a major breakthrough in the world.

On the top of all these, professionals consider FLL, a sound party. Their shares are Blue chips and
they are considered as the trend setter of the market.

Keeping all this in view, I would strongly recommend that our bank should sanction loan facility to
this company, as we at Super Asia Bank also look forward to cherish great honour in serving
potential clients.

Sincerely,

INFORMATIONAL MEMORANDUM (PERIODIC) REPORT

To: Danish Sulaiman

From: Laila Ghafoor
Subject: Season Ticket Sales for 1997
Date: 28 November, 1998
Season ticket sales for 1998 increased 15.1 percent over last year. This
year we sold 18,366 tickets, as compared with last year’s total of 15,960.
This represents a healthy increase of 2,406, which will certainly boost
our operating budget as we begin the season.
Here are the season ticket sales results, as they were reported monthly,
for both years:

SEASON TICKET SALES

Comparison of 1997 and 1998
Month 1998 1997 Increase Increase
July 1134 845 289 34.2%
 August 2456 1255 1201 95.7%
September 6110 5751 359 6.2%
October 8666 8109 557 6.9%
Totals 18366 15960 2406 15.1%
The renovation in our new water park has really increased our sales
considerably. The season ticket sales campaign has officially ended. I
hope you are as proud of the results as we are in the Marketing
department.

LETTER REPORTS
Letter report formats are similar to traditional business letters, more often sent
to persons outside the organisation. It includes all the parts of a typical
business letter. Often the letter report has a subject line and its length may
vary from two to five pages.
Typical letter reports are categorised as:
INFORMATIONAL LETTER REPORTS
Examples include:
 A staff report to financial officer regarding issues concerning personnel
turnover in the engineering department of a factory.
 A report in reply to inquiry about the products and services provided by
your company.
ANALYTICAL LETTER REPORTS
Short reports from overseas are in the form of letter reports. Often used in
letter reports is the problem-solution format. Examples include:
 An outside consultant to a company is asked to investigate an issue or a
problem.
 You represent your company abroad and would write an analytical report
in reply to their specific request.
 Calculation of financial ratios of a company in order to comment on its
financial condition.
EXAMPLE OF ANALYTICAL LETTER REPORT
XYZ Corporation received an urgent request from Grand Corporation to
upgrade their computers by installing RAM expansion cards. They complied
with this request promptly and sent the invoice after 30 days. However, no
response from the Grand Corporation was received after another 30 days. An
unofficial inquiry was made and found out that the management Grand
Corporation has been changed completely and the new management is not
willing to pay the bill since this order was placed by an unauthorised person
without following the prescribed methods.
You as the computer engineer are requested to submit a report to the General
Manager as to why you complied with this request and now what are the
strong points on which the payment can be claimed.
ANALYTICAL LETTER REPORT
The General Manager,
XYZ Corporation,
Lahore.
Subject: Outstanding Balance of Grand Corporation.
Dear Sir,
With reference to your letter no. 2456 dated June 29, 1997. I have
completed my report regarding the over-due account of Grand
Corporation.
The problem started when an unofficial inquiry was made to collect the
outstanding bill. It was found out the management of Grand Corporation
has been changed completely. The new management is not willing to
pay the bill on the following grounds:
1. An unauthorised person placed the order.
2. The prescribed method of placing the order was not followed.
The order was fulfilled because according to the track record of our
dealing with Grand Corporation, there has been no problem in receiving
payment from them. Moreover, their order was complied with and an
invoice was sent 30 days later. We did not know that an unauthorised
person made the order without following the prescribed methods
mentioned in the purchase manual.
However, we can claim payment on the following grounds:
1. It was the general practice of Grand Corporation to place orders in
the usual fashion.
2. Thus, it was presumed that there would be no problem in receiving
payment.

3. The new management is liable to pay all the overdue accounts of

the previous management.
If there are any points which need further clarification, you are
welcomed to call me at any time convenient to you.

Sincerely yours,
 Atif Faheem
Atif Faheem
Computer Engineer.

PARTS OF A FORMAL/ Long REPORT

PREFATORY TEXT OF THE PART SUPPLEMENTARY

Cover
Title Fly
Letter of Authorisation Introduction Index
Letter of Acceptance Body Glossary
Letter of Transmittal Conclusions Appendices
Table of Contents Recommendations Bibliography
Executive Summary or
synopsis or
abstract

ORGANISING LONG REPORTS

A long report is simply the expansion of the shorter report. It contains greater
length and depth of discussion of more complex problems. Some longer
reports are of a few pages others exceed several hundred pages.
A formal report as most “long reports” are called does not mean more formal
language. It means that the report is more detailed and more complex in
structure. A report is formal when it includes more detail, more prefatory
information, more visuals, supporting topics and supplementary information.
PARTS OF A FORMAL REPORT
COVER
Use a cover only for long reports. Use a sturdy, plain, light cardboard with
good page fasteners. With the cover on, the open pages should remain flat.
Centre the report title and you name four or five inches from the upper edge.
TITLE PAGE
The title page signals the readers by giving the report title, author’s name,
name of person or organisation to whom the report is addressed, and date of
submission.
TITLE
Your title promises what your report will deliver by stating the report’s purpose
and content. A title in order to be effective must be clear, accurate,
comprehensive, specific, concise and appropriately phrased.
PLACEMENT OF TITLE PAGE ITEMS
Do not number your title page, but count it as page (I) of your prefatory pages.
Centre the title horizontally on the page, three to four inches below the upper
edge, using all capital letters. If the title is longer than six or eight words,
centre it on two or more lines.
LETTER OF TRANSMITTAL
Your letter of transmittal usually come immediately after the title page and is
bound as a part of your report. Include a letter of transmittal with any formal
report or proposal addressed to a specific reader. Your letter adds a note of
courtesy besides giving you a place for adding personal remarks and opinions.
Depending on the situation, your letter might:
 Acknowledge those who helped with the report
 Refer readers to sections of special interest
 Discuss the need and approaches for follow-up investigations
 Discuss the scope and limitations of your study, along with any special
problems gathering data
 Suggest some special uses of the information
 Urge the reader to take immediate action
TABLE OF CONTENTS
Your table of contents serves as a road map for readers and an inventory
checklist for you. Derived from your outline, this part is easy to compose:
simply assign page numbers to your headings in your outline.
1. List preliminary items (transmittal letter, abstract) in your table of contents,
numbering the pages with small roman numerals. List items that appear at
the end of the report, such as glossary, appendix, notes and bibliography
section; number these pages with Arabic numerals, continuing the page
sequence of the report proper, where page no. 1 is the first page of your
report text.
2. Include no headings in the table of contents not listed as headings or
subheadings in the report; your report text may, however, contain certain
sub-headings
3. Use different types of styles and indentations to show the various levels of
heads.
TABLE OF FIGURES
A table of figures, if needed, follows your table of contents. When your report
contains more than four or five figures, place the table on a separate page.
SUMMARY
The summary is always written after you finish your report; it is, however,
among the first parts of the report to be read. Sometimes a busy person will
read only your summary. Follow these guidelines for writing your summary.
1. Make your summary able to stand alone in meaning – a mini-report
2. Make it intelligible to the general reader. Readers of summaries will vary
widely in expertise, perhaps much more than those who read the report
itself. So translate all technical data into plain English.
3. Add no new information. Simply summarise the report
4. Stick to the chronology of your report
5. Emphasise only major points.
GLOSSARY
A glossary is an alphabetical listing of specialised terms and their definitions,
immediately following your report. Many specialised reports contain glossaries,
especially when written for both technical and non-technical readers. A
glossary makes key definitions available to non-technical readers without
interrupting technical readers. Follow these guidelines for glossary:
1. Define all terms unfamiliar to a general reader
2. Define all terms that have special meaning in your report
3. List your glossary and its first page number in the table of contents
4. List all terms in alphabetical order. Underline each term and use a colon to
separate it from its single-spaced definition
5. Define only terms that need it.
APPENDIX
An appendix comes at the very end of your report. The appendix expands on
items discussed in the report, without cluttering the report text. Typical items in
an appendix include
1. Statistical or measurements
2. Maps
3. Complex formulas
4. Long quotations
5. Photographs
6. Related correspondence (letters of inquiry etc.)
7. Texts of law, regulations etc.
Do not misuse appendices by including needless information or by excluding
vital information from the report proper. Readers should not have to turn to
appendices every few seconds to understand the report itself. Follow these
guidelines for appendices:
1. Include only material that is relevant but difficult to fit into your report.
2. Use a separate appendix for each major item
3. Do not use too many appendices. Four or five in a ten-page report would
indicate a poorly organised report.
4. Mention your appendix early in your introduction and refer readers to it at
appropriate points in the report.
BIBLIOGRAPHY
A bibliography is a list of source materials on a particular subject. In a formal
report it shows what books and other library materials were consulted and it
includes all the works mentioned in the footnotes. As a part of the reference
matter, it follows the appendix or appendices.
The bibliography lists all the works alphabetically by name of author, although
a long list may be divided by type of material, as for example books, articles
and miscellaneous sources.
FORMAL REPORT ON THE EFFECTIVE USE OF MICROFILM
TECHNIQUES AND EQUIPMENT

TITLE PAGE

EFFECTIVE USE OF MICROFILM

TECHNIQUES & EQUIPMENT

Prepared for:
Abdul Hadi
Vice President of Administration
ABC Company Ltd.

Prepared by:
Sara Shah
Cost Accounting Services
ABC Company Ltd.

May 23, 2018

 MEMORANDUM of Transmittal
TO: Abdul Hadi, Vice President of Administration
FROM: Sara Shah, Director of Cost Accounting Services
DATE: May 23, 1997

SUBJECT: Effective Use of Microfilm technique and equipment

Dear Sir,

Here is the report you requested on April 30, via your letter
number 24/A256. Your suspicions were right; we are spending
far too much on storage equipment and stationery. Our control
over these costs is in jeopardy.

The solutions to the problem are obvious. We need to cut the

storage procedures to the maximum and obtain modern
equipment for storing our accounting records. In analysis of my
research, I recommend that we purchase the microfilm
equipment available and utilise it to our potential.

In case you have any question about the report please give me a
call.

Sincerely yours,
Sarah Shah

CONTENTS
Page
Introduction ....................... 1

Summary of Recommendations ................... 1

 Present Position ....................... 2

Scope of survey ....................... 4

Observations on recommendations .............. 4

Savings & Benefits ....................... 5

Conclusions ....................... 6

WRITING BUSINESS PROPOSALS

Imagine that you are interested in doing a project at work (for example, in the
merits of bringing in some new technology to increase productivity). Imagine
that you visited with your boss and tried to convince him of this. He might
respond by saying, "Write me a proposal and I'll present it to upper
management."
A proposal is an offer or bid to do a certain project for someone. Proposals
may contain other elements-technical background, recommendations, results
of surveys, information about feasibility, and so on. But what makes a proposal
a proposal is that it asks the audience to approve, fund, or grant permission to
do the proposed project.
If you plan to be a consultant or run your own business, written proposals may
be one of your most important tools for bringing in business. And, if you work
for a Government agency, non-profit organization, or a large corporation, the
proposal can be a valuable tool for initiating projects that benefit the
organization or you the employee-proposer (and usually both).
A proposal should contain information that would enable the audience of that
proposal to decide whether to approve the project, to approve or hire you to do
the work, or both. To write a successful proposal, put yourself in the place of
your audience-the recipient of the proposal-and think about what sorts of
information that person would need to feel confident having you do the project.
TYPES OF PROPOSALS
Proposals can be divided into several categories:
1. Internal, External
 If you write a proposal to someone within your organization (a business, a
Government agency, etc.), it is an internal proposal. With internal
proposals, you may not have to include certain sections (such as
qualifications), or you may not have to include as much information in
them. An external proposal is one written from one separate, independent
organization or individual to another such entity. The typical example is
the independent consultant proposing to do a project for another firm.
2. Solicited, Unsolicited
If a proposal is solicited; the recipient of the proposal in some way
requested the proposal. Typically, a company will send out requests for
proposals (RFP) through the mail or publish them in some news source.
But proposals can be solicited on a very local level: for example you could
be explaining to your boss what a great thing it would be to install a new
technology in the office; your boss might get interested and ask you to
write up a proposal that offered to do a formal study of the idea.
Unsolicited proposals are those in which the recipient has not requested
proposals. With unsolicited proposals, you sometimes must convince the
recipient that a problem or need exists before you can begin the main part
of the proposal.
COMMON PARTS IN A PROPOSAL
The following is a review of the parts you'll commonly find in proposals. Don't
assume that each one of them has to be in the actual proposal you write, nor
that they have to be in the order they are presented here-plus you may
discover that other kinds of information not mentioned here must be included
in your particular proposal.
1. Introduction
Plan the introduction to your proposal carefully. Make sure it does all of
the following things (but not necessarily in this order) that apply to your
particular proposal:
 Indicate that the document to follow is a proposal.
 Refer to some previous contact with the recipient of the proposal or
to your source of information about the project.
 Find one brief motivating statement that will encourage the recipient
to read on and to consider doing the project.
 Give an overview of the contents of the proposal.
Now remember: you may not need all of these elements, and some of
them can combine neatly into single sentences. The introduction ought to
be brisk and to the point.
2. Background on the Problem, Opportunity, or Situation
 Often occurring just after the introduction, the background section
discusses what has brought about the need for the project-what problem,
what opportunity there is for improving things, what the basic situation is.
It's true that the audience of the proposal may know the problem very
well, in which case this section might not be needed. Writing the
background section still might be useful, however, in demonstrating your
particular view of the problem. And, if the proposal is unsolicited, a
background section is almost a requirement you will probably need to
convince the audience that the problem or opportunity exists and that it
should be addressed.
3. Benefits and Feasibility of the Proposed Project
Most proposals discuss the advantages or benefits of doing the proposed
project. This acts as an argument in favour of approving the project. Also,
some proposals discuss the likelihood of the project's success. In an
unsolicited proposal, this section is particularly important-you are trying to
"sell" the audience on the project.
4. Description of the Proposed Work (Results of the Project)
Most proposals must describe the finished product of the proposed
project.
5. Method, Procedure, Theory
In most proposals, you'll want to explain how you'll go about doing the
proposed work, if approved to do it. This acts as an additional persuasive
element; it shows the audience you have a sound, well-thought-out
approach to the project. Also, it serves as the other form of background
some proposals need. Remember that the background section (the one
discussed above) focused on the problem or need that brings about the
proposal. However, in this section, you discuss the technical background
relating to the procedures or technology you plan to use in the proposed
work. Once again, this gives you, the proposal writer a chance to show
that you know what you are talking about, and build confidence in the
audience that you are a good choice to do the project.
6. Costs, Resources Required
Most proposals also contain a section detailing the costs of the project,
whether internal or external.
7. Schedule
Most proposals contain a section that shows not only the projected
completion date but also key milestones for the project. If you are doing a
large project spreading over many months, the timeline would also show
dates on which you would deliver progress reports. And if you can't cite
 specific dates, cite amounts of time or time spans for each phase of the
project.

8. Qualifications
Most proposals contain a summary of the proposing individual's or
organization's qualifications to do the proposed work. It's like a mini-
resume contained in the proposal. The proposal audience uses it to
decide whether you are suited for the project. Therefore, this section lists
work experience, similar projects, references, training, and education that
shows familiarity with the project.
9. Conclusions
The final paragraph or section of the proposal should bring readers back
to a focus on the positive aspects of the project (you've just showed them
the costs). In the final section, you can end by urging them to get in touch
to work out the details of the project, to remind them of the benefits of
doing the project, and maybe to put in one last plug for you or your
organization as the right choice for the project.
STEPS IN MAKING A PROPOSAL
As for the organization of the content of a proposal, remember that it is
essentially a sales, or promotional kind of thing. Here are the basic steps it
goes through:
1. You introduce the proposal, telling the readers its purpose and contents.
2. You present the background-the problem, opportunity, or situation that
brings about the proposed project. Get the reader concerned about the
problem, excited about the opportunity, or interested in the situation in
some way.
3. State what you propose to do about the problem, how you plan to help the
readers take advantage of the opportunity, how you intend to help them
with the situation.
4. Discuss the benefits of doing the proposed project, the advantages that
come from approving it.
5. Describe exactly what the completed project would consist of, what it
would look like, how it would work-describe the results of the project.
6. Discuss the method and theory or approach behind that method-enable
readers to understand how you'll go about the proposed work.
7. Provide a schedule, including major milestones or checkpoints in the
project.
8. Now list the costs of the project, the resources you'll need to do the
project.
9. Briefly list your qualifications for the project; provide a mini-resume of the
background you have that makes you right for the project.
10. Conclude with a review of the benefits of doing the project (in case the
shock from the costs section was too much), and urge the audience to get
in touch or to accept the proposal.
Specimen proposal 1
In this proposal, an employee of a large state agency wants to propose the
study of a wellness program for that agency. Thus, it is an internal unsolicited
proposal. It proposes to do some research and then write up the results of that
research in the form of a report. (This proposal proposes, in part, to write a
report.)
MEMORANDUM
TO: Dr. Ahmad Ashfaq
FROM: Tahir Ashfaq
DATE: March 1, 2002
Subject: Proposal to Write a Feasibility Report for an Employee Wellness
Program

The following is a proposal to conduct a feasibility study for the personnel

section on the need for, and the benefits to be expected from, instituting an
employee wellness program for the Automation Division of the Highway
Department. The following proposal contains background on the need for and
benefits from a wellness program, an outline of the work I plan to do, my
qualifications, and a schedule. This study may have to be expanded to include
the entire department. I understand that the Automation Division cannot
arbitrarily make such a drastic policy change. I look forward for your ideas on
the scope of this feasibility report.
Need for a Wellness Program
Current work and home schedules prevent employees from physical
exercising. Current health insurance policies focus on curing illnesses rather
than preventing them. Medical research has proven that healthy choices can
prevent many diseases. The current system has resulted in steeply increasing
group health insurance costs. Also, current budget restrictions force us to think
of new ways to increase employee productivity.
Benefits of a Wellness Program
In the report, I will document the following:
(1) wellness programs produce healthier employees,
(2) healthy employees are more productive,
(3) healthy employees file fewer health insurance claims,
(4) healthy employees live longer, and
(5) employee group health insurance costs will decrease.
Report Audience
I will address the report to you. However, I will target the report to the
administration of the Highway Department and to the directors of the
Employees Retirement System.
My Qualifications
I have worked for the Highway Department for thirteen years. I have been in
the Automation Division for eight years. I have an eleven-year old son. I go to
night school at Austin Community College. Therefore, I have personal
experience with how difficult it is to find enough time during the day to exercise
or to prepare healthy, nutritious meals. I have no experience in the medical or
actuarial fields. However, I know that I can find documentation to support the
establishment of a wellness program.
Plan for Feasibility Report
I will deliver the report to your office on April 26, 2002. Here is my plan for
completing the project:
1. Library research through March 15
2. Correspondence through March 5
3. Review correspondence received finish March 23
4. Conduct interviews finish March 30
5. Write preliminary draft finish April 18
6. Produce graphics finish April
7. Finalize preliminary draft finish April 25
8. Deliver preliminary draft on April 2
Costs
There will be no costs involved in producing this study, other than the minimal
costs of an hour a day for the next four weeks to do the study and write the
report, and costs for typing, binding, and duplicating the report.

COMPONENTS OF A FORMAL PROPOSAL

Certain analytical reports are celled proposals, including bids to perform work
under a contract and please for financial support from outsiders. As Levi’s
Robert Hass can tell you, such bids and pleas are nearly always formal. The
goal is to impress the potential client or supporter with your professionalism,
and that goal is best achieved through a structured and deliberate approach.
Formal proposals contain many of the same components as other formal
reports (Fig- given below). The difference lies mostly in the text, although a
few of the prefatory parts are also different. With the exception of an
occasional appendix, most proposals have few supplementary parts.
Prefatory parts Text Of The Proposal Supplementary Parts
Cover Introduction Appendixes
Title fly Body
Title Page Summary
RFP (Request for
proposal)
Letter of transmittal
Table of contents
List of illustrations
Synopsis of executive
Summary
Prefatory Parts
The cover, title fly, title page, table of contents, and list of illustrations are
handled the dame as in other formal reports. However, other prefatory parts
are quite different:
 Copy of the RFP. Instead of having letter of authorization, a formal
proposal may have a copy of the request for proposal (RFP), which is a
letter or memo soliciting a proposal or bid for a particular project. The RFP
is issued by the client to whom the proposal is being submitted and
outlines what the proposal should cover. If the RFP includes detailed
specifications, it may be too long to bind into the proposal; in that case,
you may want to include only the introductory portion of the RFP. Another
option is to omit the RFP and simply refer to it in your letter of transmittal.
 Letter of transmittal. The way you handle the letter of transmittal
depends on whether the proposal is solicited or unsolicited. If proposal is
solicited, the transmittal letter follows the pattern for good-news
messages, highlighting those aspects of your proposal that may give you
a competitive advantage. If the proposal is unsolicited, the transmittal
letter takes on added importance; in fact, it may be all the client reads. The
letter must persuade the reader that your have something worthwhile to
offer, something that justifies than time required to read the entire
proposal. The transmittal letter for an unsolicited proposal follows the
pattern for persuasive messages.
 Synopsis or executive summary. Although you may include a synopsis
or an executive summary for your reader’s convenience if your proposal is
quite long, these components are somewhat less useful in a formal
proposal than they are in a formal report. If your proposal is unsolicited,
your transmittal letter will already have caught the reader’s interest,
making a synopsis or an executive summary pointless. It may also be
pointless if your proposal is solicited, because the reader is already
committed to studying the text to find out how you propose to satisfy the
terms of a contract. The introduction to a solicited proposal would provide
an adequate preview of the contents.
Text of the Proposal
The text of a proposal perform two essential functions: It persuades the client
to award you a contract, and it spells out the terms of that contract. The trick is
to sell the client on your ideas without making promises that will hunt you later.
It the proposal is unsolicited, you have some latitude in arranging the text.
However, the organization of a solicited proposal is governed by the request
for proposal. Most RFPs spiel out precisely what you should cover, and in
what order, so that all bids will be similar in form. This uniformity enables the
client to evaluate the competing proposals in a systematic way. In fact, in
many organizations a team of evaluators splits up the proposals and looks at
various sections. An engineer might review the technical portions of all the
proposals submitted, and an accountant might review the cost estimates.
Introduction
The introduction orients readers to rest of the proposal. It identifies your
organization an your purpose and outlines the remainder of the text. If the
proposal is solicited, the introduction should refer to the RFP; if not, it should
mention any factors that led you to submit the bid. You might refer to previous
conversations you’ve had with the client you might mention mutual
acquaintances. Subheadings often include the following:
 Background or statement of the problem. Briefly reviews the client’s
situation, worded to establish the need for action. In business selling
situations, the reader may not have the same perception of the problems
as the writer has. With unsolicited proosls, potential clients and other
readers may not even think they have a problem. You have to convince
then a problem exists before you can convince them to accept your
solution. You can do this by discussing the reader’s current situation and
explaining how things could be better – in a way that is meaningful to your
reader.
 Overview of approach. Highlights your key selling points and their
benefits, showing how your proposal will solve the client’s problem. The
heading for this section might also be “Preliminary analysis” or some other
 wording that will identify this section as a summary of your solution to the
problem
 Scope. States the boundaries of the study, what you will and will not do.
This brief section may also be labeled “Delimitations.”
 Report organization. Orient s the reader to the remainder of the proposal
and calls attention to the major divisions of thought.
Body
The core of the proposal is the body, which has the same purpose as the body
of other reports. In a proposal, however, the body must cover some specific
information
 Proposed approach. May also be tilled “Technical Proposal,” “Research
Design.” “Issues for Analysis,” or “Work Statement,” Regardless of the
heading, this section is a description of what you have to offer: your
concept product or service. If you’re proposing to develop a new airplane
you might describe your preliminary design by using drawings or
calculations to demonstrate the soundness of your solution. To convince
the client that your proposal has merit, focus on the strengths of your
product in relation to the client’s needs. Point out any advantages that you
have over your competitors. In this example, you might describe how your
plane’ unique wing design provides superior fuel economy, a particularly
important feature specified in the client’s request for proposal.
 Work plan. Describes how you will accomplish the work that must be
done (necessary unless you’re proposing to provide a standard, off-the
shelf item). For each phase of the work plan, describe the steps you’ll
take, their timing the methods or resources you’ll use, and the person or
persons who will be responsible. Indicate any critical dates when portions
of the or will be completed. If your proposal is accepted the work plan will
become contractually binding. Any slippage in the proposed schedule may
jeopardize the contract or cost your organization a considerable amount of
money. Therefore don’t promise to deliver more than you can realistically
achieve within a given period.
 Statement of qualifications. Described your organization’s experience,
personnel, and facilities in relation to the client’s needs. If you work for a
large organization that frequently submits proposals, you can usually
borrow much of this section intact from previous proposals. Be sure,
however, to tailor any of this boilerplate material to suit the situations. The
qualification section can be an important selling point, and it deserves to
be handled carefully.
 Costs. Typically has few words and many numbers but can make or break
the proposal. If your price is out of line, the client will probably reject your
bid. However, before you deliver a low bid remember that you’ll have to
 live with the price you quote in the proposal. It’s rarely worthwhile to win a
contract if you’re doomed to lose money on he job. Because it’s often
difficult to estimate costs on experimental projects, the client will be
looking for evidence that your costs are realistic. Break down the cost in
detail so that the client can see how you got your numbers; so much for
labor, so much for materials, so much for overhead.
In a formal proposal it pays to be as through and accurate as possible.
Carefully selected detail enhances your credibility. So does successful
completion of any task you promise to perform.
Summary
You may want to include a summary or conclusion section because it’s your
last opportunity to persuade the reader to accept your proposal. Summarize
the merits of your approach, reemphasize why you rand your firm are the ones
to do the work, and stress the benefits. Make this section relatively brief,
assertive and confident. To review the ideas and procedures presented in this
chapter, consult the Checklist for Formal Reports and Proposals.
PROPOSAL WRITING
Kiddie Corral, Inc.
1812 Shady Lane Abilene, KS 67410
July 14, 1997
Mr. Warren Downs, President
Plastic Castings, Inc.
2318 Industrial Parkway
Abilene, KS 67410

Dear Mr. Downs:

There have been several articles in The Gazette in recent months about the
high rate of employee turnover and absenteeism in the local work force.
According to authorities on the subject, turnover and absenteeism arc
invariably accompanied by increased training costs and lower employee
morale. With those thoughts in mind, I am pleased to present you with this
proposal.
Problem Statement
During the past decade there have been dramatic changes in the work force.
The two-job family has become the norm, and finding satisfactory child care is
an ongoing concern. Fifty-one percent of all mothers of infants are now in the
work force. It is expected that throughout the late 1990s, fully two-thirds of all
new job recruits will be women.
Approximately 4½ billion hours are lost each year due to tardiness, sickness,
and absenteeism, much of it attributable to problems employees experience in
trying to balance their jobs with the demands of being a parent. During the last
decade, there was a 3,000 percent increase in the number of companies that
provide some form of help for employees' offspring as a means of stemming
absenteeism and turnover with its attendant skyrocketing cost of training new
employees.
Objectives
One objective of this proposal is to alert you to the wisdom of assisting your
employees in solving their child-care problems. A second objective is lo
introduce you lo Kiddie Corral as a possible solution. A third objective is to
help you to reduce the expenses incurred by such problems as absenteeism,
turnover, and dissatisfied employees, as well as the expense of recruiting and
training new employees.
Method
1. We will survey your full-time employees, both hourly and salaried, who
have children younger than age 16, concerning their current child-care
arrangements and how they think these arrangements could be improved.
2. Results of the survey will be compiled and presented to you within ten
days of the completion of the survey.
3. You and any associates you select will be given a lour of Kiddie Corral to
see what it has to offer to your employees.
Facilities and Personnel
The newly enlarged and remodelled Kiddie Corral has the equipment and
personnel necessary to provide for the comfort, security, enjoyment, and
intellectual stimulation for your employees' children. We have been in
business for 12 years and have earned a reputation for the highest quality in
child care. We always maintain a ratio of at least 1 adult for every 8 children,
and there is a registered nurse on site at all times.
Cost
The administration of the survey, the compilation of its results, and an
extensive lour of the facility will be provided at no cost to you. Should you
choose to offer our services as a fringe benefit to your employees, many
options are available. Enrolment costs are $ 125.00 per child for five 8-hour
days. Some employers offer the service to employees for free, believing that it
is a fair price to pay for reduced turnover and training costs, not to mention the
heightened employee satisfaction that accompanies such a benefit. Other
employers share the cost of the program with their employees, and
satisfaction. Because Kiddie Corral is located less than one mile from your
plant, its convenience will also be appreciated.
I am available to answer any questions you may have about this proposal.
 Sincerely Yours,
Summary
By providing company-sponsored child care, an employer reaps the rewards
of increased employee loyalty, productivity.
 The writer provides a context for this unsolicited proposal and points out a
problem in the local business community to awaken the reader’s interest.
 The writer documents the problem, confirms that the problem is likely to
grow, and shows that a growing number of employers are addressing it.
 The objectives are written from the reader’s standpoint without predicting
possible survey results, and focus on how both the employer and
employees might benefit.
 The writer tells the reader specifically what kind of information will be
sought and how it will be used, including a time frame.
 This section justifies selecting, the writer to satisfy the need described
and details the resources that are most relevant for the task.
 The writer emphasizes the value of the service more than its cost. a
detailed budget is not necessary in an unsolicited proposal.
 The writer reminds the reader that accepting the proposal is the first step
to solving the problem.

Past exams questions

Read for understanding situations.
Follow the format that is taught on slides
Question No. 1
Read the following table which shows the market share of the products
sold by the company you work for. Having interpreted the given
information in the table, write a report to your boss explaining about the
current market share of each product. Moreover, make some
recommendations to improve the market share of your products where
applicable. Remember, it is not easy to persuade your boss. (You may
assume the details where appropriate)
Market share of each product
Your market Competitors' Your market
Products
share market share share (last year)
Lipsticks 20% 80% 50%
Fairness Cream 70% 30% 50%
Ladies handbags 50% 50% 40%
(b) You have been to USA on a business trip recently. Your boss has asked
you to write him the details of your trip. Write a memo to your boss
explaining about the trip. You must cover the following points: (assume
imaginary business details)
1. Meetings with clients
2. Survey of the USA Market
3. USA Culture
Answer No. 1
Report Writing Sample:
(Sample report format)
May 30, 2010
Mr. Zubair Ahmed
Joson & Co Head Office
Zamzama Street 21
Dear Sir,
I am writing this report pertaining to your task to find out the market share
of our products. It is
satisfactory indication that despite the fact that our products have recently
been launched they
are capturing a reasonable share in the market. (Opening)
I personally with my team went to check the shelf share in three major
markets in the city and collected the data. The findings are quite
encouraging but for some products we need to improve our marketing
campaign.
(Body)
Findings and Recommendations:
1. On contrary to fairness cream, market share for lipsticks has dropped
by 30%. Penetration of two new brands with their outstanding range
of lipsticks has been the major reason for decline in our sales. I
believe we need to have a market research to carry out an effective
market campaign to increase the market share of lipsticks.
2. The most fascinating trend can be seen in fairness cream. You may
see, in the table (appendix A), that market share of fairness cream
has increased by 20%.Theforemost reason behind the improvement
in the market share of fairness cream is our best advertising
campaign. It has also been told that customers are quite happy about
the results of the fairness cream.
3. Another important trend is seen in the market share of ladies
handbags. The market share of ladies handbags has improved by
 10%, which is a good indication. It has been observed that our
competitors are still capturing a reasonable market share, so we
need to have a very sound market campaign to trigger the market
share of our range of handbags.
In the end, I hope that my report will give you enough information to
understand the market share of our products. I would like you to contact
me for any further query.
(Ending)
Yours sincerely Kamran ALI
Assistant Marketing Manager
(b) Memo Writing
Memo is a written communication from one person to another (or a group
of people) within the same organization. Memo serves a variety of
purposes. It is important that the memo headings show the details of
sender and recipient as well as reference and date.
Following headings are suggested:
Memorandum Parts:
To ________________
From _____________
Ref. ______________
Date ______________
Main body of Memo:
Introduction__________________Background information
Details Facts and figures
Response An action statement
Close A relevant one-liner
Note: No fixed answer to this question can be framed. Various
examinees would treat the task differently.
(Sample Memo format)
Hilton
Internal Memo
To: Lauren Eastman
From: David
Date: June 11, 2009
Subject: Recent Business Trip to USA
I am writing this to apprise you with the details of my recent business trip
to USA. The trip was fantastic and mainly successful.
Meetings with the Clients
The foremost task I performed was meeting to our two major clients, Mr.
Jackson and Ms. Kate. My meetings with them have been so significant
 and I believe we will receive orders from them for our new range of
products very soon. They have sent regards for you and are expected to
visit Pakistan very soon. Survey of the USA Market
I surveyed the USA market to explore opportunities and feel happy to
share the findings of my survey which are as follows:
1. Our competitors have still not reached the USA large market which
means that there is a bright chance for us to skim potential
customers from the market.
2. The local competitors have failed to offer quality products in
affordable prices.
In the end, I would like to inform you about USA culture. The business
culture in USA is low context culture. Here we have to communicate
everything explicitly as they believe in exchange of information. I have
also attached the data I collected from the survey of USA market to
support my findings.
Please let me know if you want further information in this regard.
Question No. 2 Winter – 2012
(a) Report writing is a creative activity in any business. Different types of
reports are written to develop procedures, test products, explore markets,
or to share opinions. Distinguish among informational reports, analytical
reports and proposals. Also describe three basic categories of an
analytical report.
(b) 'Tradition Limited', a multinational company is famous for its high quality
products at low price in the market. It has been very difficult for the
company to maintain the popularity on this ground because of increasing
trend of manufacturing cost for the last few years. The management is
much worried about the situation and desires to know the cost reduction
methods e.g., alternate materials, incentive to labour force, automation
etc. Being a consultant of the said company you have been given a task
to prepare a short report on this trend of increasing cost. Your report
should comprise the following points, using imaginary description of the
products:
 Description of products;
 Cost breakup of products;
 Increasing percentage of costs in tabular or graphical form;
 Factors affecting costs;
 Suggestions for cost controlling/cost reduction;

Memorandum
To: All Staff members Date: January 25, 2011
From: (Name), (Desig.) Ref: xy/12

Subject: Time Management Techniques

Introduction
In this modern era, it is difficult to manage time in organizations, where there
are multi-aspect tasks. By using effective time management techniques, this
problem can be solved up to a great extent.
Methodology
A workshop was attended for gathering relevant material, conducted at xyz
hotel, Mr. ABC was the honourable speaker over theme who have expertise in
time management.
Findings
Based on the methodology adopted, my findings for your good are as follows:
1. Planning of the assigned tasks
2. Scheduling of the assigned tasks
3. Prioritizing of the tasks according to their importance
4. Determination of most productive individual timing and shifting of difficult
task to that timing.
5. Shifting of left tasks to next day’s top of the list.
By following above-mentioned steps in an efficient way, time can be managed
up to great extent at work. In this way, the individual can also find some time
for the aspects other than work (personal).

Regards
Question No. 5
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. Chaundrigar 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.
Answer No. 5
Commercial Bank
1.1 Chaundrigar Road Branch
Karachi
October 22, 2005
Regional Manger
Customer Services
Corporate Office Karachi

INVESTIGATION REGARDING RUDE & UNACCEPTABLE BEHAVIOUR

Reference to your directive in which I was asked to produce investigative
report concerning the rude behaviour of Customer Services Manager
Procedure:
 Consulted documents in the form of customers' complaints
 Interviewed some important clients.
 Interviewed Manger and Staff of the department concerned.
 Consulted some case studies and collected feed-back through
questionnaire.
To the best of my knowledge and experience, my findings are as follows:
Findings
Investigation reveals, such critical incident i.e. rude and acceptable behaviour
of the manger is result not lack of skill and negative attitude but pressure of
unmanageable workloads.
 Many members of his team have been away from work due to
discontentment and Mr. Ahmad has had to do their work also.
 Mr. Ahmad has tried explaining to his line manger but there is no
response.
 All the workers have become the victim of role conflict as they are
overburdened.
Now Mr. Ahmad, owing to his passive attitude is a failure to resolve such
conflict and his aggression is being reflected through his rude behaviour as
mentioned by our customers. Sir, though, Mr. Ahmad has clean record and
until recently has been one of the most valuable contributors to the bank but
our customers are our real world and we claim one thing i.e. our customers'
satisfaction. At our earliest, not only we should resolve Mr. Ahmad's conflict by
providing him sufficient staff rather I would recommended training session for
all such managers just to plant assertive attitude in them so that they may
overcome crises.
Sir, I have completed this report to the best of my knowledge and experience
and if there is point that needs further clarification you may contact me
anytime convenient to you.

Sincerely,
Question No. 6
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.
Answer No. 6
October 22, 2005
Managing Director
Leasing Company Private Limited
Lahore
QUALIFICATION ENHANCEMENT PROGRAM
Sir,
Time and Trends are ever changing and within them we and our industry have
to keep peace with the changing Scenario. In this regards, Training and
Development are not only in the interest of employees but also help out
companies to materialize their objectives.
Problem Statement
If our people are lacking in skills or there is skill shortage and skill mismatch,
we have to reside more not only on outsourcing but it will create sense of
insecurity among employees. As their knowledge have become static and their
skill have grown outdated, this all will enhance the cost.
Objectives
One objective of this proposal is to highlight the significance of Training and
Development. A second objective is to motivate employees by securing their
jobs. A third objective is to help you reduce expenses incurred by such
problems as labour turnover, dissatisfied employees and outsourcing etc.
Method
 On-the-job instructions and coaching.
 Off-the-job courses may be advisable
 Video-based training packages
 To equip with latest resources and applied knowledge.
Proposal
Training and Development should be the regular feature of our organization. It
will confirm individual growth which ultimately leads towards the growth of our
organization.
Benefits for Employees
 Enhanced competence.
 Opportunities for greater contribution to customer satisfaction.
 Opportunities for increased rewards.
 Opportunities is to extend own interests and skills.
Benefits for Company
 Enhanced job performance
 Enhanced workforce flexibility and skills.
 Fewer complaints
 Less need for detailed staff supervision
I am available to respond to any question you may have about this proposal.

Sincerely


Question No. 9
You are the Branch Manager of Super Asia Bank Ltd.., SITE branch, that has
been in business for the past 25 years. Fine Leather Ltd. (FLL), engaged in
the business of manufacturing leather garments has applied for a long-term
loan facility for import of machinery. Due diligence was made by your
subordinates and through reliable sources it was discovered that the company
has already availed long-term loans from 3 other commercial banks. However,
the company is in the process of expanding its operations and requires
additional funds for the export.
You are required to prepare a short formal report to be submitted to the Head
of Advances of the Bank with your suggestions on whether or not to sanction
the loan facility to FLL based on the findings of a site visit conducted by you to
the leather factory and a detailed analysis of the company's financial
performance in the past 5 years.
Answer No. 9
Super Asia Bank Ltd,
SITE Branch
Karachi
April 20, 2005
Head of Advances
Super Asia Bank
Karachi
SANCTIONING LOAN FACILITY TO FLL
Sir,
In response to your directive dated April 10th, 2005 in which I was asked to
produce report with suggestions on whether or not to sanction loan facility to
FLL.I personally visited the company site, having gone through bank
statements and liabilities, even collected report of the company's reputation
from the market and business circle, my suggestions are as follows:
 Fine leather Ltd. (FLL) is a thriving industry and it enjoys world wide
reputation.
 Though company has already availed long term loans from 3 other
commercial banks but company's business expansion, client age and
assets are enough to justify its position.
 Also the said loan facility is meant for import of machinery.
 The aforesaid company is going to import computerized, machines from
Germany, so their unit will be of unique nature in our country.
 The credibility of the company is also checked through its exports which is
the major chunk of its business.
 It can be also revealed through company's annual report that in the near
future, they are going to introduce Provaire Leather Technology which is a
major break through in the world.
On the top of all these, professionals consider FLL, a sound party. Their
shares are Blue chips and they are considered as the trend setter of the
market.
Keeping all this in view, I would strongly recommend that our bank should
sanction loan facility to this company, as we at Super Asia Bank also look
forward to cherish great honour in serving potential clients.

Sincerely
Question No. 11 Autumn - 2004
You are the Country Manager of VODACOM Ltd. operating under the brand
name of Telelink. The government of Pakistan recently announced the
issuance of licenses to two more cell phone companies. Taking account of this
development, write a report to the board of directors of VODACOM Ltd.,
outlining the impact of new licenses on your company's business and your
recommendation for future strategy the company should adopt to withstand
this competition. [Hints: In your report, suggest measures related to quality of
service, connection charges, free roaming facility, 50% off on air time etc.

Answer No. 11
Board of Directors
VODACOM Ltd
Pakistan
28th October 2004
TO SEE TELELINK ON THE ACME OF GLORY
As you know Telelink is one of the major source of generating revenues by
providing quality services. It enjoys this status owing to its great client age but
with the advent of two more cell phone companies, Telelink will find itself at
the cutting edge of cut-throat competition. Through I am the firm believer of the
board's dynamic leadership and rational planning but my vision is to see
Telelink on the acme of glory which is quite possible even in the presence of
more upcoming companies.
Suggestions
 Telelink must accept the challenge of Quality Revolution i.e. TQM and
should provide quality services at cheapest rates.
 New connection process should be simplified and the procedure must be
compatible to world standards
 Connection as well as service charges should be introduced at
competitive rates and unnecessary surcharges / taxes should be
abolished with immediate affect.
 Free roaming facility and 50% off on air time must be advertised.
 Apart from mobile, internet services should be introduced at flat rates.
 Company must introduce special discount package on special /
auspicious occasions.
 Instead of imposing taxes on inflated bills, company should introduce
some incentives for potential clients.
 Company must tune electronic media, which is at present the most
powerful way of convincing people.
 Latest technology and highly skilled people should be hired.
 Employees must be highly motivated to observe this slogan "We sell one
thing i.e., our customers satisfaction".
I am available to answer any question you may have about these suggestions.
Question No. 12 Autumn - 2004
You are a Program Coordinator in a professional Institute. During last one
week, you have received complaints about the teaching qualities of a faculty
member and some students have also complained about the campus facilities.
On the basis of your investigation of two complaints, write a short formal report
to the Program Director about your findings.
Answer No. 12
28th October, 2004
The Program Director
XXX
Lahore

COMPLAINTS ABOUT TEACHING QUALITY & CAMPUS FACILITIES

Sir,
To investigate complaints about teaching quality as well as campus facilities
and to make recommendation as asked by Program Director, on 26th October
2004.
Procedure:
1. An interview was held with the faculty member, on 27 October.
2. Interviews were held with a cross-section of Students (40) who were
taking class of the same faculty member.
3. A questionnaire was designed to have immediate feed-back form
students concerning campus facilities.
Findings:
Teaching Quality
 The Subject assigned to the faculty member is not up to his choice and
qualification.
 He is over burdened as apart from teaching he has to cope with some
managerial assignments.
 He has no teacher assistant to take care of clerical work.
 Students attending this major course have some weak basis. Most of the
teacher time is spent on keeping them at power
Campus Facilities
Student are facing serious problems concerning cafeteria, parking and sitting
area like common rooms.
Recommendations:
Teaching quality
 Area of interest must be assigned to the faculty member so that he may
excel in his field.
 A teaching assistant should be provided immediately just to lighten his
burden.
 Faculty member must be released from extra managerial affairs. He
should only have concern with his teaching.
 Deficiency courses should be given to the student who are taking major
subjects.
Computer facilities
As we are a professional Institute student coming here, will spend most of the
time within campus premises. Places like cafeteria, sitting rooms and common
rooms are the hub of their activities. Also without parking, sense of insecurity
and deprivation will be enhanced. Therefore, with immediate effect, students
must be facilitated with their genuine demands.
Sir, I have completed this report to the best of my knowledge, and experience,
if you need any more information please let me know.

Sincerely
Question No. 13 Spring - 2004
You have resigned from the present firm after completing your training
contract. As per the firm's policy, an employee leaving the firm must submit a
short report to the Managing Partner of the firm. This report usually contains
identification of improvements needed with reference to the administrative
policies, marketing strategies, HR policies, etc.
Write a report covering above areas along with suggestions as to how to
convert weak areas into strengths of the firm.
Answer No. 13
May 03, 2004
Managing Partner
A.F. Ferguson & Co.
Lahore.
Subject: IMPROVEMENT CONCERNING ADMINISTRATIVE HR.
MARKETING POLICIES ETC

Sir,
This report is based on my close observation and practical experience, being a
trainee of this firm. I am well aware that my findings are based on professional
approach, neglecting any kind of prejudice.
Findings:
1. The company is overstaffed and distribution of work among the staff is
irrational.
2. Our new Business Manager is a very brilliant young sir with productive
ideas. But he does not seem to have much practical experience of his
new job.
3. Our offices are situated at very noisy places.
4. Though our offices are laced with latest IT facilities but most of our people
are not well conversant with office automation.
5. Even in the age of media display, our people are not paying heed to
advertisement and publicity.
6. There's little follow-up program to realize the outstanding debts of the
office with the result of that the circulation of money is hampered.
7. The office break for lunch is only 30 minutes which is too brief and there
is no lunching facility in the surrounding.
8. In the course of my experience, the most serious irregularity that came to
my notice was with regard to staff attendance.
Suggestions
1. Economy cut may be exercised in the staff by 20% and work load may be
rationally distributed among the members of staff.
2. Our new Business Manager may be transferred to our Faisalabad Branch
to make him conversant with extensive fieldwork. Also after 5 months he
may be posted back to the firm's Lahore Office.
3. The office should be immediately shifted to the quite and tranquil area like
Gulberg or Defence.
4. Employees must be well conversant with IT jargons so that they can
make proper use of online computing, auditing, banking and marketing,
etc.
5. Our firm must use novel tools of advertisement to publicize our traits and
skills.
6. Vigorous drive may be launched to pursue old debts.
7. Our company should open a cafeteria of its own within the premises.
8. The department heads should be instructed to ensure attendance;
otherwise punch card system must be introduced to observe discipline.
Sir, I have completed this report to the best of my knowledge and experience,
if there is a point that needs further clarification, you may contact me any time
convenient to you
Sincerely
Question No. 14 Spring - 2004
You are head of marketing division in a large firm in Pakistan. You have been
given a task to establish an international office in Afghanistan. Please explain
what are the factors that contribute to a culture that you will consider for
preparing your report on Afghanistan.
Answer No. 14
Culture is a product of multiple social factors such as religion, economics,
educational standard, politics, language, law and social customs etc. Since
countries of the world may pointedly differ in these constituents of social
systems, different cultures come into being and the need for an understanding
of a communication travelling from one environment to another is underwritten.
Major factors contributing to a culture are briefly discussed below:
Religion
In several cultures religion may be more dominant than in others, as a result of
which influence of religion may proportionately be greater or lesser.
Economics
Economic status of a country has also a direct influence on its attitudes and
responses. In developing countries, pregnant with exchange control
regulations, the response in respect of placement of orders and remittances
may not be so prompt as in case of a country with little or no foreign exchange
restrictions.
Educational Standard
The educational level in a country has a direct bearing on its culture and
differing standards of education in different countries can give birth to different
attitudes. So, people belonging therein may interpret and react differently to a
communication received from a different culture.
Politics
Political systems governing countries would again be required to be properly
understood for creating a communicational rapport. Not only differences may
have to be understood in terms of different systems such as democracy and
dictatorship but even in terms of various kinds of democracy in vogue in
different countries.
Language
Though English language is practically a world language in the field of
business, in relation to a posting outside his own country, a foreigner must
know some tidbit of the native language of the country of his posting. It may
not so much be required to be of help in business communication as in the
creation of an inter personal bond between the guest and his hosts.
Law and Customs
Law and customs can also create a situation which affects business
conditions. A veil for females is essential in Iran. Beauty parlour products are
not allowed into the country and hence they also fall outside the range of
advertising.
Social Rules
In personal conduct, several rules may exist which may be quite different
understood and appreciated. For example, in a number of countries, males are
more dominate than female in managing business and making business
decisions.
Question No. 15 Autumn - 2003
You are the Chief Executive of a major cement manufacturing company.
Keeping in view the recent budget incentives to the cement and housing
industries and the major reconstruction work to be undertaken in Afghanistan
in the near future, the chairman of your company has asked you to submit a
report to the Board of Directors underlining the prospects of the company,
getting major contracts for supply of cement in Afghanistan and for expected
increase in sale in local market. Draft such a report outlining the pricing and
marketing policy and the ways to counter the potential competition from other
local firms.
Answer No. 15
ABC Cement (Pvt) Ltd.
3 September, 2003
The Board of Directors

Subject: FOREIGN CONTRACTS AND LOCAL SALE

Dear Sirs
Having analyzed the recent budget incentives to the cement and housing
industries and the major reconstruction work to be undertaken in Afghanistan
in the near future, I’m on the direction of the Chairman now reporting my
findings, which you may find helpful.
There are 21 cement factories in operation in Pakistan with total installed
capacity of 16.10 million tons of clinker/cement production per year. The
demand for cement was estimated to be 9.9 million tonnes at the end of the
year 2000. According to a recent report, the annual demand for cement may
increase at the rate of 7%. This indicates that the cement industry would have
enough installed capacity to cope with the assumed increase in demand up to
the year 2010.
Pakistan is surrounded by a number of countries which have to import cement,
either because they do not have limestone reserves or are short in limestone
deposits. Export potential in war ravaged Afghanistan is yet to be explored and
quantified. The general thinking is that the reconstruction work will need an
enormous amount of cement after the work on it starts.
At domestic level, enhanced private, commercial & industrial construction
including infrastructural and related activities will increase opportunities for our
company. A couple of leading companies, notably Cherat Cement, D. G Khan
Cement, Zeal Pak Cement, Chakwal Cement & Kohat Cement have already
opted for cheaper mode of locally available raw material and are expected to
switch over to the new system by the end of the next year and some more are
ready to follow them. Presently, price of cement per tonne in Pakistan is 3703
rupees. If the government of Pakistan reduces tax by 50% and if the said tax
relief is passed on to the producers and the consumers in an equitable
manner, the sale proceeding distribution scenario will change as 3085 rupees
per tonne. 50 per cent reduction in government taxes will reduce the selling
price to 22 percent.
In view of the aforesaid facts, I would suggest that our company explore the
potential market at home and abroad by offering competitive prices and come
forward with a dynamic vision to encounter aggressive campaign of local
companies.
Question No. 16 Autumn- 2002
Briefly answer the following:
(a) Distinguish between Letter and Memorandum Reports.
(b) As Director Sales Manager for Academic Publishers Ltd; write a negative
report in memo form on one of your Sales Representatives Mr. Nafees
Ahmed Mr. Ahmed is just beginning his third year with the company. In
his first year, sales in his territory dropped from Rs. 235,000/- (his
predecessor’s volume) to Rs. 195,000. Last year, the volume was done to
Rs. 150,000. After having various reports from the college professors in
Mr. Ahmed’s territory that they rarely see the man, you made some
personal checks.
At Southern Campus you found that Mr. Ahmed worked on campus only
two of five days while his reports indicated he was there. You checked
with three of the fie professors he had reported as lunch guests on his
expense account and found that they had not see him.
At the Central District Campus you found that Mr. Ahmed made a brief
appearance one morning, saw only two professors and went to the
village, Clifton with two students. You found no evidence that he worked
there for three days just to check, you went to the East District Campus
where he was scheduled to work. He didn’t show up. When confronted
with all this evidence, he confessed his dereliction of duties. But he
argued that he was doing what others were doing.
You don’t buy his arguments. You have decided to report your findings to
the Director Sales with recommendation that Mr. Ahmed may be fired.
Answer No. 16(b)
Academic Publishers Ltd
1818 – Bond Ave
Date: September 2, 2002
To: The Director Sales
From: The Sales Manager
Subject: DERELICTION OF DUTIES
Mr. Nafees Ahmed, one of our Company’s Sales Representative, is just
beginning his third year. In his first year, sales in his territory dropped from Rs.
235,000. (his predecessor’s Volume) to Rs. 1,95,000. Last year the volume
was down to Rs. 150,000. After having various reports from the College
Professors of his territory, it has been confirmed that this is a sheer case of
negligence and breach of trust. I have completed my report in this regard to
the best of my knowledge and my findings are as follows:
 Al Southern Campus, he worked only two of five days, while his report
indicated he was there.
 His expense account showed that five professors were as lunch guests
while three out of five denied to see him.
 At the Central District Campus, I found him paying brief visit one morning,
having met with two professors and then sneaked away rather he payed
no visit in the coming four days and he reported to have worked there for
three days.
 As far as East District Campus is concerned, where he was scheduled to
work, he didn’t show up.
On the top of all these when confronted with all these evidences, though he
confessed his dereliction of duties, but argued that he was doing what others
were doing means he is not ashamed of his act that predicts he is incorrigible.
Sir, keeping all the above mentioned facts, it is quite clear that present case
depicts not only negligence of duties but breach of trust as well. Therefore, I
recommend such person may be fired.
Question No. 17 Spring - 2002
Habib Bank Limited wants to open a new branch in Gulistan-e-Johar. The
Management has appointed you as a Research Office to conduct a survey of
the locality and prepare a suitable report in the form of a letter of the Vice
President of the Bank. Write the report.
Answer No. 17
The Vice President
Habib Bank Limited

Subject: REPORT ON THE OPENING OF A NEW BRANCH IN

GULISTAN-E-JOHAR
Sir
In accordance with your instructions, I made a careful study of the benefits
arising out of opening a branch at Gulistan-e-Johar. Being a Research Officer,
I have dealt with the issue thoroughly and concluded.
The area selected for the opening of a new branch has got the potential
because it is surrounded by the head offices of the leading companies. Also it
is attractive for hometown residents. This locality requires new banking set-up
because already it has been facilitated by one or two foreign banks, but our
people do believe in having business with local banks. Sir, on the top of all
these, I have explored the building selected for this purpose. It is newly
constructed, enjoying prime location of the area. The rent of the building is
quite low compared to the similar buildings in the surroundings.
In view of these findings, I would suggest to open a new branch at Gulistan-e-
Johar, because in this way Habib Bank Ltd., will be able to pocket potential
market as well as hefty investment. Also, it will be a step ahead to strengthen
its claim of being the largest banking system in the country.

Sincerely yours
Question No. 18 Spring - 2002
You are working in a company which is dealings in Foreign Exchange. Your
company has seen the effects of recent exchange fluctuations and its impact
on business. Your Managing Director has asked for your advice in the matter
and has requested for a brief report on the subject. Write the report.
Answer No. 18
The Managing Director
Subject: EFFECTS OF RECENT EXCHANGE FLUCTUATIONS AND ITS
AFTERMATH
Sir,
This is in response to your directive, in which I was asked to produce a report
over the effects of recent exchange fluctuations and its impact on business.
Sir, I have completed this report to the best of knowledge and experience and
my findings are given below:
 The Terrorist act of 11th September on World Trade Centre has proved a
blow to the world economy.
 As US $ is the mother currency, its fluctuation has direct and indirect
influence on the world currencies like Pound Sterling, Japanese Yen,
Swiss Franc, Deutsch Mark etc.
 Another blow to the FOREX business is the advent of Euro currency,
posing threat to the US $.
 War like situation on the world scenario hampers business activities and
has created trade deficit.
In view of the aforesaid glaring facts, I would like to suggest that it is high time
for our company to buy US $ because still US is a potential capital market, and
it will ultimately experience retain after this period of slump and chaos. At the
same time Euro, the new emerging currency also belongs to the potential
capital market. Therefore, our company should explore the new avenues of
Euro, and may also make little investment.
At the present, the world business is facing slump, so it will be rational on our
part to make little investment and wait for the retaining phase of the market.
If there is any other point that needs further clarification, you may contact me
any time convenient to you.

Sincerely yours
Question No. 21 Autumn- 2002
The Managing Director of a listed manufacturing company has approached
your firm, a practising firm of Chartered Accountants, to assist them in
improving their Finance and Accounts Department, which is currently in total
disarray. There are several problems including lack of adequate Management
Information and Reporting System, poor Financial Management practices and
poor system of Record Keeping. You are required to develop a proposal
outlining the type of help you can provide (the scope of work), the time you will
require to complete the assignment and your professional fees for such work.
Also narrate the experience and capability of your firm. You can make
appropriate assumptions in making your proposal.
Answer No. 21
Ameen & Co.
Chartered Accountants
The Mall, Lahore
September 2, 2002
The Managing Director
Orson Medical Supplies

Sir

Subject: PROPOSAL REGARDING SYSTEM

Submitted for your review is our proposal regarding System Development
(MIS, MRS, Account System and Financial Management).
Problem Statement
Finance and Account Department is in total disarray like mismanagement of
Information and Reporting System, Poor Financial Management System and
poor system of Record Keeping, etc.
Experience & Capabilities
Our firm is keeping pace according to the ever-changing time and trends. We
the practicing firm of Chartered Accountants render Financial Management
advice. We especially believe in computerized Bookkeeping because of its
speed, accuracy, quality service and secrecy code. At present, if we have
more than 100 potential clients, it is simply because of our expertise in manual
as well as computerized Bookkeeping.
Services & Facilities
 Project appraisal facility.
 Forecast the financial needs.
 Working capital arrangement sufficient to the needs (debtors, Creditors,
Inventories)
 Cash Management.
 Budgeting & Project Financial needs (Borrowings)
Cost & Time
The administration of the survey, the compilation of its results, and an
extensive tour facility will be provided at no cost to you. As we are for System
Development means to establish MIS, MRS, Account System and Financial
Management System, this project will take at least six months. Also we have
to engage our experienced and high calibre experts. Therefore, we’ll charge
you Rs. 500,000 which is discounted one. Our pursuit is just to promote future
business. Also we cherish great pleasure in serving potential customers like
you.
I am available to answer any question you may have about this proposal.

Sincerely
Question No. 23 Summer - 2009
Suppose that you have been working as General Manager Human Resource
for a leading manufacturing company. Due to large number of staff-turnover
and labour unrest, you have been asked by the Chairman of the company to
present a report indicating real causes for staff-turnover and labour unrest.
Your report should include introduction, comparative studies, promotion policy,
and conclusions along with recommendations to redress the problem.
(Assume necessary details.)
Answer No. 23
The Chairman May 29, 2009
XYZ Company
Lahore

Dear Sir,

REPORT ON STAFF-TURNOVER AND LABOUR UNREST

This report outlines the result of my investigation into the recent increased
number of staff-turnover and the acute state of labour unrest. The situation is
highly affecting the company’s expenditures due to increased hiring cost and
losing the trained staff simultaneously.
I’ve studied thoroughly the past two-years records concerning this issue. I had
in-depth discussions with all regional managers, first as a group then
individually. I managed to conduct some exit interviews. I talked to the middle-
line managers, supervisors and lower staff as well. My findings are as under:
 Exportations are often raised too high during the recruiting process,
leading people to compete for and subsequently to accept jobs for which
they are in truth unsuited. Our organization does this in order to ensure
that we fill our vacancies with sufficient number of well-qualified people.
However, over the longer term the practice is counter productive as it
leads to costly, unavoidable turnover and the development of poor
reputation in the local labour markets.
 The labour class is highly unsatisfied and has low motivation forwards
work. They complain for lower wages and longer working hours. Close
supervision and the atmosphere of hostility and aggression pushes them
to leave and the offered better wage rates pull them to other competitors.
Recommendations
 Job previews - give prospective employees a 'realistic job preview' at the
recruitment stage. Take care not to raise 'expectations only to dash them
later. Advances in technology are increasingly presenting employers with
opportunities to familiarise potential candidates with the organisation
before committing themselves to joining the organisation.
 Make line managers accountable - for staff turnover in their teams.
Reward managers whose record at keeping people is good by including
the subject in appraisals. Train line managers in people management and
development skills before appointing or promoting them. Offer re-training
opportunities to existing managers who have a poor record at keeping
their staff.
 Career development and progression - maximise opportunities for
individual employees to develop their skills and move on in their careers.
 Promotions are feasible but also look for sideways moves that vary
experience and make the work more interesting.
 Consult employees - ensure wherever possible that employees have a
'voice' through consultative bodies, regular appraisals, attitude surveys
and grievance systems. This will provide dissatisfied employees with a
number of mechanisms to sort out problems before resigning.
 Be flexible - wherever possible, accommodate individual preferences on
working hours and times. (Where people are forced to work hours that do
not suit their domestic responsibilities they will invariably be looking for
another job which can offer such hours).
 Avoid the development of a culture of 'presenteeism' - where people
feel obliged to work longer hours than are necessary simply to impress
management. Evaluation of individual commitment should be based on
results achieved and not on hours put in.
 Job security - provide as much job security as possible. Employees who
are made to feel that their jobs are precarious may put a great deal of
effort in to impress, but they are also likely to be looking out for more
secure employment at the same time. Security and stability are greatly
valued by most employees.
 Treat people fairly - never discriminate against employees. The overall
level of pay should not be below the market rate.
 Defend your organisation - against penetration by head-hunters and
others seeking to poach your staff. Keep internal e-mail addresses
confidential, refuse to do business with agents who have poached your
staff, and enter into pacts with other employers not to poach one
another's' staff.
 Make sure that new joiners have realistic expectations of their job and
receive sufficient induction training. Tools such as confidential exit
surveys and staff attitude surveys can help line managers understand
why people leave the business, so that action can be taken accordingly.
I may be sent up to have further discussion on any point mentioned above.
Yours Sincerely

ABC
Manager Administration
Question No. 24 Winter-2008
Suppose that you work as a freelance marketing consultant. Few months ago,
a reputed company, which deals in ready-made clothes requested you to
conduct a market analysis of Peshawar region and submit report as the
company intends to introduce its product(s) in that region if the market
conditions is favourable.
Required:
Draft a report for the company highlighting the market conditions and
consumer preferences about their product(s). Also give some
recommendations which may help the company make a decision.
Answer No. 24
The Chief Executive
Twinkling Stars
Chundarigarh Road,
Karachi

Subject: Feasibility of Opening New branch in Peshawar

Sir,
In accordance with your instructions, have concluded the market survey of
Peshawar region. My findings are given below:
Findings:
Peshawar Cantt. is the best place for our outlet. The readymade garments are
popular among the families of army officers. I’ve also found that the shops for
men’s and women’s wear are there but none deals in good quality kids
garments.
Near the market, Rehman Shopping Centre is under construction. At the
ground floor quite spacious shops are available.
Conclusion
After considering the above mentioned facts, I find the situation very
favourable for our business. As “Twinkling Stars” is a popular name for quality
and reasonable prices for kids’ wear, we’ll take a little time in establishing our
business at Peshawar.
I suggest that an advertising campaign may be started before opening our new
branch.
Sincerely,
XYZ
Market Consultant
.
Question No. 26
A garment manufacturing concern has been given a huge order to be supplied
in the next two months time. Assuming yourself as the production manager,
prepare a memo report for the CEO of the company, and share the plan to
manage this order timely covering necessary details and suggesting the need
for the second shift and increased workforce based (use imaginary details).
Answer No. 26
To: CEO Date: March 30, 2009
From: Production Manager
Subject: Huge Order Execution Plan
The direction, dedication, and teamwork spirit towards the achievement of our
goals have enhanced our credibility and goodwill not only in the country but
outside too. A huge order by the Dutch Company guarantees our quality and
standard.
As the duration for this order is only two months, we need extra efficiency and
planning to fulfil the demand. For your kind consideration, I’ve certain
suggestions:
 We need to induct more people and the workforce should be doubled.
 The existing staff should be divided into two and each half of the workers
should go for either morning or evening shifts.
 The new team of workers should be added temporarily to both shifts; so
that they do work with our experienced staff.
 For the appreciation and encouragement, incentives should be offered to
workers.
 I hope the above mentioned plan will enable us to manage the order
timely.
Question No. 27
You work for M/s. Tariq Fashion. Your boss tells you that he is thinking of
allowing the staff in the shops to wear their own clothing instead of the staff
uniform. He asks you to seek opinion from the staff and prepare a memo
report for him. Write the required report.
Answer No. 27
M/S Tariq Fashion
Address: XXX
Phone: XXX
Fax No.: XXX
29th May, 2007
To: Sameer Shah
From: Kamran Khan

Subject: Opinion of Staff Regarding Change of dress on the workplace

Here is the report reflecting the opinion of the whole staff on the idea of
quitting uniform and wearing own personal clothing. Per your instructions I’ve
completed the report.
I designed a questionnaire to obtain opinion of the staff on this change. The
questionnaire is given, as under:
Name Male / Female, working in the shop:_____________________for
________________________years.
I am in favour of uniform / personal clothing.
Why?

Signature:
Date:
After collecting data from all the 12 shops, I’ve calculated:
Number of male workers: 70
Young and junior workers: 51
Old and senior worker: 19
Young staff was in favour of wearing own dress. They like variety and colours.
They think they’II be more comfortable this way. Most of old and seniors staff
members don’t want any change and they think, they are used to it and
uniform will make them appear more disciplined.
Number of female workers: 27
Young and junior workers: 19
Old and seniors: 8
Almost all were in favour of the change.
They believe they’II appear more attractive. They’II have chance to wear a
variety and up-to-date fashioned clothes.
Just 3 females wanted uniform as they need not bother themselves to change
according to the fast changing trends in dresses.
According to the calculation, it is concluded that a big majority of the staff is in
favour of changing the routine of uniform and world like to wear their own
dresses.
Question No. 28 Summer-2007
You have been working for a large manufacturing firm dealing in consumer
goods. One year ago, your company opened a branch in Peshawar and you
were posted there as Branch Manager. After the completion of one year, the
Head Office wants you to submit a report on the performance of your branch
for that year.
Required:
Draft a performance report focusing on progress and achievements of the
branch. (You may assume necessary details).
Answer No. 28
29th May, 2007
To: Head Office Personnels
From: Peshawar Branch Manager
Subject: Progress and Achievements of the Branch During March 2006 –
May 2007
This has reference to your letter No: 725 in which I was asked to compile a
performance report focusing on progress and achievements of the branch.
Ours is a large manufacturing firm dealing in consumer goods. It has its
branch office in other seven cities of the country including Lahore. I have been
enjoying the honour of serving this prestigious firm for the last 5 years. I was
serving at the Lahore branch office as a marketing manager. I belong to
Peshawar. In January 2006, I was asked to study the possibilities and
feasibility of opening a new branch in Peshawar; to which I presented a report
based upon facts and figures. On the decision of the Head Office I was posted
as branch manager to Peshawar on March 03, 2006.
Here I give details of the steps I under took to promote the sale of our goods
and to earn the expected and desired profits:
 Effective and viable sales promotional policies were exercised. It included
publicity, advertising and public relationing.
 To meet the competition, first the prices were reduced but quality was
maintained. When the goods got popularity, a little revision of prices was
made but it did not affect the sales volume.
 Due to the personal knowledge about the creditor, 30% of the business is
done on credit and there is not a single evidence of bad debt in the
record.
 Sales promoting tactics like pair pairing or pairing products with the most
selling products is done. This is how our products earned great popularity
and demand among the customers.
 It was calculated that within first five months, our branch showed 10%
increase in the profit and till April 2007, it has risen to 13%. In the year to
come we hope to promote it and achieve greater progress.
 I am sure, the report will show the satisfactory performance, progress and
achievement of the branch. If you have further queries, I’II be glad to
discuss any matter concerned.
Question No. 30 Winter -2006
A firm has secured the agencies of various products such as radios, cameras,
motorcycles etc., and wishers to sell these products on installment basis to the
local customers. You are appointed as a business development executive
authorised to investigate and report on the feasibility of opening branches or
appointing sub-agents in Pakistan
Required:
Write a convincing memo report to your boss expressing your views:
(i) regarding opening of branches.
(ii) on appointing sub-agents.
Answer No. 30
Company Name
Address
26 November, 2006

To: The Chief Executive

From: Business Development Executive
Subject: Expanding our Sales Market – Opening New Branches and
Appointing Sub-Agents
This report is submitted in response to your telephone instructions to the
undersigned to send you my findings on feasibility of opening new branches of
our company and appointing sub agents in Pakistan.
Introduction:
Our firm started its business in Lahore in October 2004. We have been selling
products on cash payments to customers and on convenient credit terms to
retailers.
Background:
With the fast inverse in prices of all commodities and with low incomes, it has
become hard for the buyers to buy the products. The products on one hand
are getting out of their reach and on the other hand the needs are extensively
felt. So to make products of daily use, within the reach of our customers, our
firm has decided to sell the products on installment basis. At the same time, to
enhance our business and the circle of sale, we are in dire need of opening
branches in different cities of Pakistan and to appoint sub-agents to promote
the sale.
Procedure:
The survey of busy commercial areas of the following cities have been made:
Faisalabad, Karongi, Peshawar, Gujranwala Multan, Bahawalpur, Gujrat and
Aboatabad. The demographics of the areas and the market trends were
calculated. Local customers of the related areas were interviewed.
Findings:
It has been found that a favourable market is available in all the mentioned
cities. The statistical data and the detailed information of the particular market
areas of all above mentioned cities have been enclosed.
Recommendations:
I therefore recommend that our firm will certainly do well if it opens its
branches and appoint sub-agents. I am confident that in all these areas, the
business will go very successful. It will trigger a network of our products’ sale
all over the country.
I’II be glad to discuss this matter fully with you if you so desire.
Question No. 31 Summer - 2006
A company after its expansion has been facing financial crunch due to
mounting bad debts. The top management is considering to make a sound
policy of credit sales. The bad debts have been fluctuating between 5 to 10%
of net sales bringing a sizable decline in the forthcoming revenue. As a result
the company has to borrow funds from financial institutions on hard terms.
Required:
Assume yourself as an internal auditor of the company, write a letter style
report on reasons of and remedy for increasing bad debts to be submitted to
Finance Manager. (Assume necessary facts and figures).
Answer No. 31
Finance Manger May 28, 2006
Star line Industries
73 – Iqbal Road
Sheikhupura
Dear Sir.
Subject: Reasons of and Remedies for Increasing Bad Debts
This report is submitted to your telephone instructions to the undersigned to
send you my findings on the above mentioned issue.
I have studied the problem thoroughly and found the following facts:
1. About four years age, our company, in order to beat the competition in the
market, had introduced relaxed credit terms. It, no doubt, increased the
sales rate at once but now it is suffering due to bad debt. It is an alarming
situation as the estimation shows that the bad debts have been fluctuating
between 5 to 10% of net sale bringing a decline in forthcoming revenue.
2. The company is facing a very critical situation as it has to borrow funds
from the banks on strictly hard terms.
Suggestions
1. Three-months-interest-free credit policy, that was introduced to increase
sale, should now be cancelled.
2. Credit period should be decreased from 8 months to 3 months.
3. Credit rating should be done strictly to evaluate the credit worthiness and
credibility of the buyers and firms buying on credit.
4. The cases of bad debts that are severe in nature should be handed over
to factoring agencies.
I am sure after following these suggestions the company will successfully
come out of this financial crunch.

Yours faithfully

Zohaib Raza
Internal Auditor
).
Answer No. 32(a)
The key to productive meeting is (1) careful planning of purpose, (2)
participants, (3) agenda and (4) location. The purpose behind is to bring the
right people together in the right place for just enough time to accomplish the
desired goals.
The above mentioned four aspects are discussed as under:
1. Determining the Purpose:
The basic purpose of meeting is either to get information or to make a
decision. Many meetings comprise both purposes.
(a) Informational meetings:
The purpose of these meetings is that the participants can share
information and coordinate actions. These meetings may require
individual briefings by each participant or a speech by the leader
followed by queries from the attendees.
(b) Decision-making meetings:
The purpose of such meetings is mainly concerned with
persuasion, analysis, and problem solving. The often include a
brainstorming session that is followed by a debate on the
alternatives.
2. Selecting the Participants
 The number of participants should reflect the purpose of the meeting.
The numbers must be limited but all key people must be included.
3. Setting the Agenda:
Agenda is the item wise list of all the points to be discussed during a
meeting. Although the nature of a meeting may sometime prevent from
developing a fixed agenda, still at least a list of matters should be
chalked down. This list should be distributed to the participants several
days before the meeting. It is done to make them know ahead of time
about the purpose of the meeting and they would be ready to respond to
the issue at hand.
4. Preparing the Location:
The most appropriate time, the place, the physical setting and the
required aids (i.e. Audio, Visual aids) must be making a favourable
setting for a specific meeting.
.
Question No. 33 Summer - 2005
You are an officer in the Admin. Department of an oil company. The company
operates a subsidized cafeteria for its employees. However, it has been
noticed that employees are not too satisfied with the services provided in the
cafeteria land have started making alternative lunch arrangements. This is a
matter of concern for the management. You have been asked by the Admin
Manager to submit a report on this issue giving your findings, conclusion and
recommendations for improving the services. (Assume necessary
details)
Answer No. 33
May 24, 2006-07-02
The Admin Manager
Pak Oil Company Ltd.
Lahore.
Dear Sir,
Report on Unsatisfactory Services Provided in Cafeteria:
In accordance with your instructions to the undersigned, I have analysed the
whole situation and conducted a thorough enquiry to find out the reasons. My
findings are given below:
1. The cafeteria manager has hired the new staffs that is untrained. The
customers have to wait long for food to be served. The so called waiters
are just new to this work and they don’t even know how to take orders,
serve foods on the tables, set tables and attend on the customers. In
some cases, I saw that due to miscommunication, wrong food is served
and the orders get shuffled.
2. The quality of the food cooked is deterioted. It is not that was at the time
when the company subsidized the cafeteria. The menue is out dated, as
other cafeterias in the close vicinity are offering better options with a
variety of combinations. There is no difference in charges even.
3. This cafeteria started its services in December 2001. The furniture, the
curtains, table covers, crockery, even the framed pictures on the wall are
the same. This atmosphere is quite unpleasant for the customers.
4. The employees when find all things better at another places, they make
alternative arrangements for their lunch.
5. After interviewing the staff at cafeteria and the manager, I’ve concluded
that it is all due to saving expenditures of the cafeteria.
In view of my findings, I suggest that:
 The company should increase the budget for cafeteria as to make food
available to the customers at rates cheaper then those of other places
and pay the profit per food item to the owner of cafeteria.
 The profit earned would enable the cafeteria management improve the
standards in every aspect.
 A monitoring committee must be established that visit and inspect the
performance of cafeteria at a defined frequency of time like monthly or fort
nightly.
 Quality standards must be defined.

I may be sent up if you wish to have further discussion on any point mentioned
above.

Yours truly,
(Signature)
Faran Samad
Manager HR.
Question No. 34
(b) ABC Corporation, interested in the acquisition of a running business
concern, placed the matter before the shareholders for the final decision.
The opinion of the shareholders was divided and it was resolved that the
Director Finance should make an objective appraisal of the proposal and
send his report to the shareholders for study.
Required:
Write a letter form report assuming the role of Director Finance.
Answer No. 34(b)
Letterhead
 Address
Gentlemen,
Reference to proposal 372/A to acquire business operations of XYZ Pvt. Ltd, a
manufacturing and distributing food products entity, the undersigned has
studied in detail the proposals and have made an objective appraisal. Findings
of the review are:
 XYZ Pvt. Ltd, is in the food product business for the last 20 years. Its
markets share is estimated to be 20% of the total market shares.
 Due to lesser technology advancement, the products are cheap and low
quality.
 Distribution network of XYZ Pvt. Ltd, is not strong due to scarce
resources.
Based on above findings, conclusions and recommendations for acquisition of
XYZ. Pvt. Ltd, are as under:
 Addition to 20% market base in our lot will not only reduce our
competition but will also give us a leading edge over our main
competition.
 Our latest technical equipment will improve quality of acquired products.
 Improved quality of subject products will increase brand image amongst
consumers.
 Our economy of scale and large distribution network will help penetrate in
the market more systematically and assertively.
 I hope these recommendation will be helpful. If there are any points which
need further clarification, you are welcomed to discuss.
Question No. 36 Winter - 2003
Assume that you are the Manager of the Gulshan-e-Iqbal Branch of a Fast
Food Chain. Profits have been low in the past few years and this year you
have barely managed to break even. Write a short report to the Managing
Director, explaining the reasons behind this downward trend giving
suggestions for a turn-around. (Assume necessary details).
Answer No. 36
Foods & Foods
Gulshan-e-Iqbal
Karachi

To: Asif Naqvi, The Managing Director

From: R. A. Khan, Manager
Date: 23 December, 2004
Subject: Report on Decline in Profits
As desired in your memo No. 513 dated 14 December, 2004, I have studied
the problem of decline in profit. My observations and findings are as under:
Introduction:
Our restaurant which had earned a huge profit over last seven years has been
suffering a loss for the last three years. A minimum of 10% annual increase in
profit is the general yardstick against which businesses measure their
performance. Previous three year records exhibit that the annual profit rate
was running between 4 to 5%. The situation may get worse in the years to
come.
Reasons:
(i) Severe Competition:
Ten years ago when our restaurant started it business, there was no other
fast food restaurant in this area. By the passage of time, the number of
restaurants on kept adding and at the same road, and there are seven
more restaurants. Now Customers find a great variety of foods. In our
restaurant, there is no change in the variety. Even the furniture the colour
scheme and sitting arrangement, etc. are all old fashioned. The
atmosphere doesn’t seem appealing for the customers.
(ii) Untrained Staff
Most of newly-hired staff, as I noted down, is untrained. Their service is
not satisfactory. They don’t notice the need and requirement of the
customers and don’t put much efforts to entertain them.
(iii) Increase in the cost of Distribution
The salaries, commissions and other benefits do not match with the total
profit we are acquiring. The cost is on increase without bringing better
results.
Suggestions
i. The restaurant must be renovated and modernized.
Ii The quality and variety of the food should be improved.
iii Some effects should be put for the publicity of the changes project.
iv Efficient and trained staff must be hired.
v The management must take active part to check the efficiency of the staff.
vi The customers must be given some attractive packages.
I am sure after following these recommendation, our restaurant will obtain the
goal of attracting more customers and earning great profit.