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2015

BUSINESS
COMMUNICATION
QUESTION BANK

AFC-02
Question
P

ICAP
Bank

Business communication
Second edition published by
The Institute of Chartered Accountants of Pakistan
Chartered Accountants Avenue
Clifton
Karachi-75600
Email: studypacks@icap.org.pk

The Institute of Chartered Accountants of Pakistan, January 2015

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Notice
The Institute of Chartered Accountants of Pakistan has made every effort to ensure that at
the time of writing the contents of this study text are accurate, but neither The Institute of
Chartered Accountants of Pakistan nor its directors or employees shall be under any liability
whatsoever for any inaccurate or misleading information this work could contain.

Emile Woolf International ii The Institute of Chartered Accountants of Pakistan


Assessment of Fundamental Competencies

C
Business communication

Contents
Page
Questions
Chapter
1 The communication process 1
2 Business communications 10
3 Seven Cs of effective communication 23
4 Listening skills 28
5 Written business messages 31
6 Letters and circulars 44
7 Business reports 50
8 Communication via the internet 51

Answers
Chapter
1 The communication process 54
2 Business communications 56
3 Seven Cs of effective communication 59
4 Listening skills 60
5 Written business messages 61
6 Letters and circulars 65
7 Business reports 81
8 Communication via the internet 86
Business communication

Emile Woolf International iv The Institute of Chartered Accountants of Pakistan


Assessment of Fundamental Competencies

Q
Business Communication

Questions
CHAPTER 1 THE COMMUNICATION PROCESS

Q1 Five factors which in your opinion contribute towards improved receptivity of the
message by the recipient of communication are:

A Same aims, relevance, same belief, easy message, sender credibility

B Same aims, relevance, same belief, easy message, same language

C Nonverbal, relevance, same belief, easy message, same language

D Same aims, relevance, humour, easy message, same language

Q2 Indirect approach of communication is adopted in framing of business messages for:

A Bad news

B Persuasive messages

C When audience is not receptive

D A, B and C

Q3 What are the steps that are generally followed in writing of indirect communications in
business?

A Explanation, safety valve, bad news, alternative suggestion, positive close

B Safety valve, alternative suggestion, explanation, bad news, positive close

C Safety valve, explanation, bad news, alternative suggestion, positive close

D Bad news, safety valve, explanation, alternative suggestion, positive close

Emile Woolf International 1 The Institute of Chartered Accountants of Pakistan


Business communication

Q4 As a Professional Trainer, you have just completed a 3 hour Training Session on the
subject of International Trade Financing for a group of twenty Management Trainees
of Phoenix Bank Limited. You are keen to measure the success of the presentation
and would like to know the extent to which the trainees have absorbed and benefited
from the lecture.

What are four different methods by which you can obtain feedback from the trainees?

A Ask them to write a summary of the salient points made in the lecture

B Ask them to give their opinion on the effectiveness of the lecture

C Ask them to give examples of the application of the knowledge they acquired

D A, B and C

Q5 TV panel interviews conducted with prominent personalities in various fields show that
these individuals often lack good communication skills.

Identify four of the most common traits which are indicative of their unsatisfactory
communication skills.

(i) The interviewee tends to be over-talkative and attempts to dominate the


discussions.
(ii) The interviewee frequently interrupts the moderator or the other members of
the panel.
(iii) The interviewee is excessively critical of other participants.
(iv) The interviewee engages in aggressive nonverbal posturing.
(v) The interviewee is not attentive when the moderator or other members of the
panel are speaking.
(vi) The interviewee lacks confidence.

A (i), (iii), (v),

B (ii), (iv), (vi),

C (i), (vi)

D (i), (ii), (iii), (iv), (v), (vi)

Q6 Essential components of the Communication Process are:

A Sender, Encoding, Message, Channel, Receiver, Feedback

B Sender, Encoding, Message, Medium, Receiver, Feedback

C Sender, Encoding, Message, Medium, Receiver, Feed forward

D Sender, Encoding, Message, Context, Medium, Receiver, Feedback

Emile Woolf International 2 The Institute of Chartered Accountants of Pakistan


Question

Q7 Drawbacks of communication of information through the Notice Board include:

A Notice Boards are often treated with neglect and become untidy and irrelevant
with the passage of time.

B At times, graffiti and objectionable remarks may be written on the Notice


Boards.

C Information on Notice Boards is often ignored by the employees.

D All of the above

Q8 Which are not Universals of Interpersonal Communication?

A Source-receiver

B Encoding-Decoding

C Compliance and performance

D Perception

Q9 Interpersonal communication can be between/among:

A Two people

B One to many

C Many to one

D All of the above

Q10 Inevitability of Communication refers to:

A Importance of communication

B Need of communication

C Unavoidability of communication

D All of the above

Q11 Communication involves a Process of Adjustment refers to:

A Adjusting speed of speaking

B Adjusting as per the situation

C Adjusting with the differences among the people involved

D All of the above

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Business communication

Q12 Feedback is a critical component of the communication process as it enables the


sender to determine whether the message has been received or understood.
Although feedback is of considerable importance in the communication process, it is
observed that it is often ignored in certain situations.

Managers are often reluctant to provide Feedback to their subordinates, because of:

A Fear for the other persons reaction

B Lack of communication skills in managers

C No interest in juniors

D All of the above

Q13 First step in making Feedback acceptable to subordinates in difficult situations is:

A Use a soft entry. Do not give the feedback immediately give the person an
opportunity to be prepared for the potentially unfavourable feedback.

B Offer a straightforward and simple feedback as it is effective in most of the


cases.

C Seek permission to provide the feedback. Ask if it is an appropriate time or if


the subordinate would prefer to select another time and place.

D Advise the subordinate that the change in behaviour would have a positive
impact and outcome.

Q14 Written Communications and Oral Communications serve different purposes in


different business situations and the appropriateness of any one of them would
depend on the circumstances creating the need for communication.

Written Communication is more appropriate when:

A The risk of distortions have bigger consequences

B Proof of communications is required

C Technical details need to be communicated

D All of the above

Q15 Information overload is:

A When information provided is more than requirements

B When information is very useful for the purpose

C When information is full of technical details

D All of the above

Emile Woolf International 4 The Institute of Chartered Accountants of Pakistan


Question

Q16 Horizontal Communication can be defined as communication:

A Between two directors

B Between two managers

C Between two officers

D All of the above

Q17 Filtering of Information is:

A Senders deliberate suppression or manipulation of information

B Concealment of information by the sender

C Unethical

D All of the above

Q18 In Selective Perception:

A Sub-conscious mind subjectively decides what to accept

B Stimuli considered irrelevant are ignored and rejected

C Ethics are compromised

D All of the above

Q19 Semantic Noise is:

A Because of excessive use of jargon and complex words

B Because of psychological problems

C Because of physiological problems

D All of the above

Q20 What is meant by the term Noise in communication?

A Disturbance which interferes with the transmission and understanding of a


message

B Reduces the effectiveness or causes confusion or affects the clarity of the


message being transmitted

C Comes in from environment

D All of the above

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Business communication

Q21 Physical noise is:

A Interference from the external environment during the conveyance of the


message

B The differences in the manner in which the receiver processes and interprets
the message

C Interference in the delivery of message due to differences in language, social


and educational backgrounds

D All of the above

Q22 Psychological noise is:

A Interference from the external environment during the conveyance of the


message

B The differences in the manner in which the receiver processes and interprets
the message

C Interference in the delivery of message due to differences in language, social


and educational backgrounds

D All of the above

Q23 Semantic noise is:

A Interference from the external environment during the conveyance of the


message

B The differences in the manner in which the receiver processes and interprets
the message

C Interference in the delivery of message due to differences in language, social


and educational backgrounds

D All of the above

Q24 Mark the correct statement(s) about nonverbal and verbal communication

A Nonverbal communication takes place even in the absence of verbal


communication

B Nonverbal communication is usually considered to be more important and


reliable if there is a contradiction between nonverbal communication and
verbal communication

C Nonverbal communication is a more effective way of showing emotions and


attitudes than verbal communication

D All of the above

Emile Woolf International 6 The Institute of Chartered Accountants of Pakistan


Question

Q25 Identify the medium most suitable for quick, inexpensive, effective, and reliable
communication.

A Email Message

B Face-to-face Conversation

C Fax

D Letter

Q26 Irreversibility of Communication is:

A What has once been said or communicated cannot be called back

B Adverse impact of the message can subsequently be somewhat mitigated

C Imposing obligation on the sender to exercise care

D All of the above

Q27 Which statement is most appropriate for Inevitability of Communication is:

A It refers to the fact that individuals cannot remain isolated without


communicating

B Adverse impact of the message can subsequently be somewhat mitigated

C Imposing obligation on the sender to exercise care

D All of the above

Q28 Mark the most appropriate state for Content and Relationship Dimensions of
Communication

A Adverse impact of the message can subsequently be somewhat mitigated

B Relationship dimension exists between the parties in terms of family ties,


status and nature of association which should be kept in perspective for
understanding of the implications of the message

C Imposing obligation on the sender to exercise care

D All of the above

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Business communication

Q29 The term Paralanguage refers to:

A Non-verbal communication

B Speed, tone, volume, voice variations and differences in stress on words

C Vocalizations made in; crying, whispering, moaning, belching, yawning, and


yelling

D All of the above

Q30 Vertical communication can be defined as:

A Managers communicate downwards when issuing instructions and briefing


their teams.

B Employees would communicate upwards when reporting back to their


managers with updates and results on work performed.

C Vertical communication is typically more formal as it recognises the different


levels within the hierarchy.

D All of the above

Q31 Horizontal communication is:

A Horizontal communication occurs between peer groups and people of similar


standing.

B Horizontal communication may be formal or informal

C Horizontal communication cannot be avoided

D All of the above

Q32 Diagonal communication refers to:

A The simultaneous combination of vertical and horizontal communication

B Cross-team communication when co-ordinating projects, innovating new ideas


or problem solving

C Bypassing blockages in the usual vertical reporting line such as when a line
manager is on holiday, or when technical input is required outside the usual
sphere of expertise

D All of the above

Emile Woolf International 8 The Institute of Chartered Accountants of Pakistan


Question

Q33 In recent years the world has become arguably irreversibly reliant on ICT for
conducting both personal and business activities. What are the significant
developments in ICT that have driven this reliance?

A Increased bandwidth the amount of information that can be communicated at


any one time continues to grow rapidly.

B Sophistication and versatility of technologies.

C A and B

D None of the above`

Emile Woolf International 9 The Institute of Chartered Accountants of Pakistan


Business communication

CHAPTER 2 BUSINESS COMMUNICATIONS

Q1 The effectiveness of an organization largely depends on

A Number of stakeholders involved

B Effective communication by manager and employees

C Defining goals of communication

D Large number of users of information

Q2 While framing communication with the various stakeholders attention must be given
to:

A The relationship of the stakeholders and the content of the message

B The relevant interest of the stakeholder

C Correct grammar and good vocabulary

D Clarity conciseness and complete information

Q3 Usually there are three levels within the organization at which messages are
communicated. Choose the correct option from the following sentences relating level
and impact.

A Strategic : Ordering the monthly paper supplies.

B Operational : Opening a new outlet in the suburbs to capture the


niche market.

C Tactical : Setting up additional units to increase capacity by the


end of the second quarter.

D Operational : Opening up a separate operations unit in Lahore,


Pindi and Peshawar within five years.

Q4 Information is valuable when

A Relevant, Accessible, Authentic, Accurate

B Accurate, Accessible, Authentic, Clear, Relevant, Timely

C Accessible, User friendly, Accurate, Authoritative

D A, B and C

E None of above

Emile Woolf International 10 The Institute of Chartered Accountants of Pakistan


Question

Q5 Which one of the following example shows usage of Internal Source of information?

A HR and payroll departments of company

B Internet

C Communication received from supplier regarding new products

D Accounts and financial Statements for the year.

Q6 While planning a business message what should be the key considerations? Choose
as many as applicable.

A Purpose of the communication should be clear

B Anticipate the answer of the audience while planning

C Focus on content, order and emphasize the right points

D Cater the message according to the audience and use appropriate style

Q7 Ali bought a new Entertainment set online. The company shipped the item within the
timelines. However within two days of installation the DVD player and the speakers
malfunctioned and caused a short circuit in his room. Ali was very livid and decided to
sue the company, prior to that he wanted to write them a letter. Choose the correct
objectives from the following

A Inform the company of the fault and the damage

B Appreciate the timely delivery of the set

C Threaten them of suing if not replaced or reimbursed

D Request for the replacement and persuade them of the claim

Q8 Ali bought a new Entertainment set online. The company shipped the item within the
timelines. However within two days of installation the DVD player and the speakers
malfunctioned and caused a short circuit in his room. Ali was very livid and decided to
sue the company, prior to that he wanted to write them a letter. Who should Ali be
addressing to in order to make his communication more effective?

A Managing Director of the shipping company

B Managing director of the manufacturer

C The Head of the online site where he booked the order

D Customer Relations / Head of the manufacturing

Emile Woolf International 11 The Institute of Chartered Accountants of Pakistan


Business communication

Q9 Ali bought a new Entertainment set online. The company shipped the item within the
timelines. However within two days of installation the DVD player and the speakers
malfunctioned and caused a short circuit in his room. Ali was very livid and decided to
sue the company, prior to that he wanted to write them a letter. What considerations
should Ali make while structuring the message?

A Detailed account of how much he wanted the set and how disappointed he is
with the company

B Include all the relevant details like the order number, the receipt number and
the response of the local call centre when complained in chronological order

C Accurate account of the damage caused by the short circuit

D Request for replacement after making a case of the damage

Q10 Ali bought a new Entertainment set online. The company shipped the item within the
timelines. However within two days of installation the DVD player and the speakers
malfunctioned and caused a short circuit in his room. Ali was very livid and decided to
sue the company, prior to that he wanted to write them a letter. What style should he
use?

A Write in an angry tone using caps lock to emphasize the message

B Use colourful language to get the point across

C Emphasise appropriately using a polite tone for requesting the replacement

D Show tact and be open to feedback

Q11 While choosing the appropriate media and channel for communication what factor is
not important to be considered?

A Urgency and time available

B Need of audit trail

C Cost of interaction

D Personal preference of the sender

Q12 Which of the following does not contribute to effective listening skills?

A Keep an open mind free from biasness

B Be able to identify main idea, supporting issues and the key issues.

C Avoid distortion and noise

D Focus completely on taking notes

Emile Woolf International 12 The Institute of Chartered Accountants of Pakistan


Question

Q13 The mode of communication of Meeting is

A Formal

B Informal

C Dependent on the purpose and audience of the meeting

D Dependent on organization culture

Q14 A successful committee is one where

A All members have appropriate skills and experience

B Chairman is an effective leader

C The scope of the committee is well defined and communicated to all members

D Written communication is fast and effective

E All of the above

Q15 A good way to increase workforce commitment is

A Monthly Mondays meeting with the HOD regarding project progress

B Subcommittees within the department to divide the work

C Team briefings to discuss problems and project updates in a friendly


environment

D All of the above

Q16 Which one of the following is not an advantage of oral communication?

A Timeliness

B Flexibility

C lack of audit trail

D instant feedback

Emile Woolf International 13 The Institute of Chartered Accountants of Pakistan


Business communication

Q17 Rahman has just joined the organization as the MD. He is not satisfied with the
communication channels used within the organization. The organization uses the
memos instead of telephone calls within the departments, the manual of staff was last
updated three years ago, most of the employees remain unaware of the
achievements of the other departments and other stations. The news gets through
faster from the grapevine than the formal communication, with the latter being
perceived as ineffective, slow and incomplete. If there is any announcement to be
made it is posted on the Notice board, usually towards the end of the office hours thus
very few people notice it. The office relies heavily on paper work with the forms
available for even requesting stationary. In this situation Rahman wants to turn around
the communication. The first step is towards faster credible formal communication.
Choose the appropriate action which will ensure faster communication of the HR and
make it more credible.

A Installing loudspeakers and announcements made through them while people


work.

B Making the notice board viewing mandatory.

C Strictly make the HR manager follow the timelines to ensure fast, effective and
complete information be circulated to all employees through email and on the
notice board before the second half.

D Reduce the paper work by allowing social media updates and informal
communication to be considered as formal.

Q18 In the same example, Rahman wants to create open communication and increase
interaction of workforce to create a friendly environment.

A Monday meetings with the department heads and the departments regarding
the new tasks for the week and the update of last.

B Open door policy for the HODs with diagonal communication allowed.

C Memos to be sent via email and only to confirm the oral communication once
decision is made.

D Monthly Newsletter for the organization which will include the achievements of
the staff as well as update of the activities of organization.

E Develop guidelines for communication in Manual.

Q19 In the same example Rahman wants to reduce paperwork. Choose the appropriate
action which will ensure the same.

A Introduce an online system with forms and requisitions.

B Only keep written communication for external communications to prepare for


audit trail.

C Make online dashboard and do away with the Notice Board.

D All of the above

E Only a and c

Emile Woolf International 14 The Institute of Chartered Accountants of Pakistan


Question

Q20 In the same example, Rahman wants to update the staff manual regarding the
mechanism of communication of the organization. Choose the appropriate action
which will ensure the same.

A Lateral communication pattern to be followed

B Vertical communication pattern to be followed

C Lateral communication with emphasis on e-communication systems for internal


use

D Both Lateral and vertical communication with internal communication done


through e systems

Q21 Visual Communication can achieve greater impact in shorter time. Which of the
following is not an example of visual communication?

A Using Whiteboard in the presentation

B Showing a movie during a training session

C Visualising the senders reaction while communicating

D Using flip charts slides to emphasise a point

Q22 Non-verbal communication can be used to convey a message from or about the
person giving them. Which of the following is not an example of visual
communication?

A Smiling at the client while entering

B Yawning during the presentation

C Yelling loudly at the manager for the wrong information

D Slamming down the phone after disagreement

Q23 Ali asked Sara for a report on project feasibility for the new product. She failed to
submit the report even after two days. Choose which action would have prevented the
failure.

A Ali requesting feedback from Sara regarding the task

B Ali sending sample report for Sara to understand

C Sara asking Ali to clear up her confusion

D Both Sara and Ali should have communicated regarding the task after initial
email.

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Business communication

Q24 Following are the examples of distortion EXCEPT:

A Sender has failed to make the message clear enough

B The mail server goes out of order

C Due to being technical and complex the receiver does not understand the
message

D The message is ignored because the receiver does not believe it and thinks
that the sender must have got it wrong.

Q25 Which one of the following is the correct illustration?

A Conflict: Two departments head on head to win the most productive


department of the organisation

B Argument: Manager supply chain and supplier disagree on the price quote with
the manager finally bringing it down

C Competition: Solving the matter about which product will be launched first after
a long discussion in the meeting.

D Conflict: The supply chain felt the new procurement policy by the
administration will derail their purchases setting them back on the targets.

Q26 Effective communication can resolve any conflict, which one of the following is not the
correct illustration

A Bringing both the parties face to face to talk out the problem

B Reprimanding the officer for not cooperating with the new manager

C Changing the department of the employee after repeated warnings to diffuse


disagreements within the department

D Pretend the conflict never happened and deny its impact

Q27 When delivering negative messages following consideration (s) need to be made

A Good news first and end at positive statement

B Avoid repeating the bad news

C Offer an explanation

D Present the bad news in a very vague manner

E Present an alternative

Emile Woolf International 16 The Institute of Chartered Accountants of Pakistan


Question

Q28 It is a well acknowledged fact that all forms of External and Internal Written Business
Communications have an inherently formal and impersonal style which does not
necessarily reflect the personal characteristics/traits of the individuals responsible for
the communication. What are reasons for that?

A Upholding of Authority and Impartiality

B Corporate Image and Effectiveness

C Business Regulations and Appropriate Record-keeping

D All of the above

Q29 Following sentence converted into positives statement, mark the C that has been
missed in this conversion:

The Board rejected three of the twelve proposals submitted by the management.

The Board confirmed nine proposals submitted by the management.

A Conciseness

B Clarity

C Concreteness

D Correctness

Q30 Following sentence converted into positives statement, mark the C that has been
missed in this conversion:

We shall not give discount on orders worth less than Rs. 10,000.

We would be able to give discount on big orders.

A Conciseness

B Clarity

C Concreteness

D Correctness

Emile Woolf International 17 The Institute of Chartered Accountants of Pakistan


Business communication

Q31 Following sentence converted into positives statement, mark the C that has been
missed in this conversion:

We would not be able to complete the order before the end of the month.

Your order will be executed as soon as possible, we promise, as we always keep our
promise.

A Conciseness

B Clarity

C Concreteness

D Correctness

Q32 Following sentence converted into positives statement, mark the C that has been
missed in this conversion:

Employees tea breaks should not be longer than 15 minutes.

Employees can take 15 minutes tea breaks on all working days.

A Conciseness

B Clarity

C Concreteness

D Correctness

Q33 Following sentence converted into positives statement, mark the C that has been
missed in this conversion:

We cannot begin the printing work until all the revisions are reviewed.

We will begin the printing work after revisions.

A Conciseness

B Clarity

C Concreteness

D Correctness

Emile Woolf International 18 The Institute of Chartered Accountants of Pakistan


Question

Q34 Following sentence converted into positives statement, mark the C that has been
missed in this conversion:

We do not provide insurance cover for a period of less than six months.

The minimum period for which we provide insurance cover is six months and you
have to pay for it.

A Conciseness

B Courtesy

C Concreteness

D Correctness

Q35 An empirical research study of a sample of approximately five hundred diversified


business organizations showed that communication skills were lacking in a large
number of candidates who had applied for managerial positions.

What are the different ingredients of good communication skills that employers seek
and expect from the prospective applicants for managerial positions?

A Organize ideas and information in a coherent and complete form

B Express and present ideas and information in a logical and persuasive manner

C Effective listening to understand what people are really telling them

D All of the above

Q36 Managerial communication demands great skills and understanding of the audience.
Respecting the audience requires:

A Communicate effectively with individuals of different backgrounds

B Use communication technology effectively and efficiently

C Communicate in a presentable and ethical manner

D All of the above

Q37 As an informal communication network, Grapevine exists in all big organizations and
transmits information through unofficial channels.

What defines Grapevine networks?

A Mostly among workers, but it is also prevalent among managers

B Flows in all directions in the organization, spatially and hierarchically

C People-oriented rather than work-oriented

D All of the above

Emile Woolf International 19 The Institute of Chartered Accountants of Pakistan


Business communication

Q38 As an informal communication network, Grapevine exists in all big organizations and
transmits information through unofficial channels.

What is not true for Grapevine networks?

A Gets stronger when official communication channels are weak

B social and personal interaction of the employees exists

C Only oral communication

D Communication is very fast

Q39 Nonverbal communication does not include:

A Individuals appearance

B Contradiction with verbal message

C Attitudes

D Universal cultural dimensions

Q40 Purpose(s) of Upward Communication is/are:

A Provides feedback to the managers

B Updates managers about the progress of assignments

C Informs managers about subordinates feelings and morale

D All of the above

Q41 Characteristics of Formal Communication patterns in a large-size business


organisation are:

A The communication flows within the prescribed channels of chain of command

B The speed of formal communication is generally slow

C The messages are considered as true and authentic versions of official policies

D All of the above

Q42 All are true for Formal Communication EXCEPT:

A Distortion problems in the process of formal communication are maximum

B The process of formal communication is expensive and time-consuming

C The process of formal communication has restrictive implications

D Information of confidential nature should not be divulged to everyone

Emile Woolf International 20 The Institute of Chartered Accountants of Pakistan


Question

Q43 The prime purpose of Visual Presentation Aids such as pictures, drawings, charts,
etc. is to communicate with greater clarity and to increase the level of understanding
among the audience.

What considerations should be kept in perspective to achieve optimum benefits of


Visual Presentation Aids?

A Visual Aids should be used to highlight and give greater credibility to key
points

B Visual Aids must be clearly visible to the entire audience

C Visual Aids should be displayed only at the relevant points in the speech

D All of the above

Q44 The prime purpose of Visual Presentation Aids such as pictures, drawings, charts,
etc. is to communicate with greater clarity and to increase the level of understanding
among the audience.

All are true for visual aids EXCEPT:

A Should contain information which can be easily comprehended by the


audience

B Clip Arts from well-known sources should be avoided as it shows lack of


original professional knowledge of the subject

C After offering the explanation, the speaker should immediately turn face
towards the audience and continue to speak

D Visual presentations aids can be used in limited cases

Q45 The functions of an effective system of internal communication network include all

EXCEPT:

A Disseminates information

B Encourages team effort amongst employees

C Directs communication to concerned individuals

D Selects appropriate channels of informal communication

Q46 Who are the stakeholders in a business?

A The Government and its agencies

B Trading partners

C Directors, managers, employees and trade unions

D All of the above

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Business communication

Q47 Strategic level information is:

A useful to the most senior employees and assists long-term decision making

B useful to the middle level of management and considers short-term issues

C relevant to production staff in day-to-day activities

D All of the above

Q48 Tactical level information is:

A useful to the most senior employees and assists long-term decision making

B useful to the middle level of management and considers short-term issues

C relevant to production staff in day-to-day activities

D All of the above

Q49 Operational level information is:

A useful to the most senior employees and assists long-term decision making

B useful to the middle level of management and considers short-term issues

C relevant to production staff in day-to-day activities

D All of the above

Q50 Key qualities of useful business communication include:

A Accurate, Complete, Cost-beneficial, User-targeted

B Relevant, Authoritative, Timely, Easy to use

C A and B

D None of the above

Emile Woolf International 22 The Institute of Chartered Accountants of Pakistan


Question

CHAPTER 3 SEVEN CS OF EFFECTIVE COMMUNICATION

Q1 The effectiveness of communication can be understood from the

A Seven Principles of Communication

B Seven Cs of effective communication

C Understanding principles of completeness and clarity

D Appreciating the need of the sender and the recipient

Q2 In order to ensure completeness in the message, consideration should be given to:

A The relationship of the recipients and the content of the message

B Make sure all the information is included

C Five Ws checklist; who what where why when

D Summarizing maximum information into minimum words

Q3 A complete message will include the following features, choose all that apply:

A Provides all the information necessary

B Anticipates the recipients responses and reduces the subsequent


communication

C Persuasive style

D Addresses all the questions previously raised or pre-empt the questions of the
sender.

Q4 Conciseness is very important for effective business communication. It can be


achieved by:

A Avoiding verbosity

B Using bullet points

C Cutting down on the information keeping it to bare minimum

D Including only relevant information without forging the other 7Cs

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Business communication

Q5 Which one of the following is not a characteristic of a concise message?

A Avoids Unnecessary repetition

B Curt and to the point

C Avoids Passive voice

D Avoids long introduction and highlights the main message

Q6 Consideration in business communication is depicted by

A Putting needs of audience before own

B Considering the feelings and background of audience

C Focusing on You attitude

D Putting the needs of audience while ensuring completeness of message

Q7 Ali was asked to write a letter of regret to the customer for the refund. The refund was
regretted as the damage to the appliance was found to be from low voltage and not
the internal fault as quoted by the customer. The customer had taken the appliance
on instalments and is still required to pay the remaining amount. However the
company has a policy where the customer will be able to get a discount of 25% till the
completion of the instalments on every purchase. He sent letter emphasising how the
customer had tried to defraud the company and yet the company is giving him the
discount offer. The customer wrote a letter threatening to sue for bad customer
service. Choose what Ali did wrong in the letter.

A Did not apologise for the fault of the purchase

B Accused the customer of defrauding

C The You attitude was condescending

D All of the above

Q8 In the same example what could Ali have done to make it more effective
communication?

1 Acknowledge the disappointment of the customer

2 Clarify the reason for the fault and extent of the damage

3 Appreciate the trust and the loyalty of the customer

4 Regret the refund citing policy matters

5 Inform of the incentive of alternate discount

6 Inform of new products of the similar range

Emile Woolf International 24 The Institute of Chartered Accountants of Pakistan


Question

7 Ask him to take it to the maintainer of building rather than asking them for
discount

A 1, 3, 4, 2, 7

B 1, 3, 5, 6, 2, 4

C All of the above

D 2, 4, 5, 6, 3

Q9 Concreteness in a business communication means

A Including definite details

B Including specific, vivid, imaginative details

C Including general, vivid, authentic details

D Including specific, vivid, clear, explicit details

Q10 Which of the following is not the advantage of concreteness in business


communication?

A Distortion is avoided

B Message is not misinterpreted

C Shows professionalism and increases reputation of the sender and the


receiver

D Message is more persuasive and compelling

Q11 Clarity in the business communication requires the message to be

A Goal oriented

B Short and simple

C Containing only one idea

D Coherence in ideas to enhance the meaning of the message

Q12 Clarity in a message can often be confused with

A Concreteness

B Conciseness

C Having a single purpose

D Facts and figures

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Business communication

Q13 Zain had a brainwave regarding a persistent problem at work while sitting in the
cafeteria. He decided to share it with his boss. He explained the crux of solution in a
five page note and submitted it, however he was told that it seems to be too
magnanimous and no one could picture the solution. What could have gone wrong?

A Zain was unable to give proper facts and figures to support his idea

B The boss did not want to go through the whole five pages

C The idea was lost in the pile of too much information

D There was no clarity in his communication; he had just jotted down his thought
process.

Q14 Read the following sentence: The trend of violence in children because of the
unsupervised television and social media usage is increasing rapidly. Choose the
statement which depicts the message clearly.

A The trend of violence in children is increasing rapidly because of unsupervised


television and social media usage.

B The trend of violence is increasing rapidly due to unsupervised television and


social media usage in children.

C The trend of violence in children is increasing rapidly due to unsupervised


television and social media usage.

D Children are getting more violent due to unsupervised television and social
media usage.

Q15 Courteous messages demonstrate the following attributes:

A Respectful

B Sincere and tactful

C Unbiased

D Politeness in senders attitude, respecting and considerate to the recipients


personality.

Q16 Correctness in business communication implies that the message contains;

A No factual errors

B No grammatical, punctual errors and appropriate language

C No grammatical, punctual and language errors, is complete and well timed

D In accordance with truth

Emile Woolf International 26 The Institute of Chartered Accountants of Pakistan


Question

Q17 Choose the correct illustration of All of almost everyone allows for the security guard
to go through their belongings.

A Everyone allowed the security guard to go through their belongings.

B Almost everyone allowed the security guard to go through their belonging.

C All allowed the security guard to go through their belongings.

D Almost everyone allowed the security guard to go through their belongings.

Q18 For a message to be effective it needs to be:

A Complete, polite, authentic, error free, clear, short , curt

B Complete, considerate, accurate, definite, clear, polite , comprehensive

C Relevant, considerate, truthful, general, clear, concise , emphatic

D Complete, brief, clear, gracious ,concrete, correct, considerate

Emile Woolf International 27 The Institute of Chartered Accountants of Pakistan


Business communication

CHAPTER 4 LISTENING SKILLS

Q1 Hearing is:

A Biomechanical process of perceiving a sound with the ear

B Responding to the sounds heard

C Requires attention

D All of the above

Q2 Listening can be defined as:

A Ability to accurately receive messages

B Interpret the message

C Providing feedback to the speaker

D All of the above

Q3 Which one best describes the difference between the two:

A Hearing and listening are same

B hearing is first step towards Listening

C Consideration of how is communication delivered, the use of language and


voice

D All of the above

Q4 Poor listening is often a major cause of oral miscommunication. A considerable


number of persons are inefficient listeners.

What is meant by the term effective listening skills?

A Effective Listening is the process of actively decoding and interpreting verbal


messages

B Mentally prepared to listen

C Resisting distractions

D All of the above

Emile Woolf International 28 The Institute of Chartered Accountants of Pakistan


Question

Q5 Poor listening is often a major cause of oral miscommunication. A considerable


number of persons are inefficient listeners. To be a good listener, you must do:

A Mentally preparation, resisting distractions, looking for nonverbal clues

B Listening to understand, listening carefully and not prejudging, holding your fire

C Listening with an open mind, concentrating on the context

D All of the above

Q6 Traits of Good Listener are:

A Identifies areas of interest

B Judges content and delivery errors

C A and B

D None of the above

Q7 Good Listener will:

A Fight to avoid distractions; strives hard and concentrates

B Does not judge until comprehension is complete, interrupts only to clarify

C Listens for central themes

D All of the above

Q8 Good Listener will do all except:

A Works hard and exhibits alertness

B Remains open-minded

C Listens between the lines and weighs the evidence

D Taking notes

Q9 Traits of Poor Listener include all EXCEPT:

A Avoids listening if subject is not of interest

B Tends to be inattentive, if delivery is poor

C Never enters into arguments with the speaker.

D Shows false attention

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Business communication

Q10 Trait of Poor Listener will:

A Be distracted easily

B Resists listening to material which requires great concentration

C Not react to emotional words

D Be distracted by slow speakers

Q11 Emphatic Listening can be defined as:

A Understanding the speakers emotions, feelings, needs and wants

B Listening to help speaker articulate the pent-up emotions which obscure the
speakers thinking process

C A and B

D All of the above

Q12 Which statement best defines People-focused listeners.

A Focus on supporting the speakers and stay attentive to their feelings

B Like to build a full picture, collect and consolidate all relevant information

C Focus on achieving their goals as quickly and efficiently as possible

D All of the above

Q13 Which statement best defines Information-oriented listeners.

A Focus on supporting the speaker and stay attentive to their feelings

B Like to build a full picture, collect and consolidate all relevant information

C Focus on achieving their goals as quickly and efficiently as possible

D All of the above

Q14 Which statement best defines Result-oriented listeners.

A Focus on supporting the speaker and stay attentive to their feelings

B Like to build a full picture, collect and consolidate all relevant information

C Focus on achieving their goals as quickly and efficiently as possible

D All of the above

Emile Woolf International 30 The Institute of Chartered Accountants of Pakistan


Question

CHAPTER 5 WRITTEN BUSINESS MESSAGES

Q1 The use of buffers is recommended to soften the adverse impact of bad news
messages. However, in certain situations it is considered advisable to avoid the use of
buffers while conveying negative or unfavourable messages and come directly to the
point of the message.

When is direct approach considered to be more appropriate and effective option for
conveying bad news messages?

A Communicating negative messages to busy senior executives who have to


take prompt decisions.

B To illustrate the gravity of the bad news.

C If unfavorable message is not of much significance to the recipient.

D All of the above

Q2 The use of buffers is recommended to soften the adverse impact of bad news
messages. However, in certain situations it is considered advisable to avoid the use of
buffers while conveying negative or unfavourable messages and come directly to the
point of the message.

All the statements are true for direct approach EXCEPT:

A If the recipient has a tendency to skim the text and there are chances that the
important message may be missed.

B If the reader refuses to see reason and accepts the bad news and there is
likelihood that the buffer may be interpreted as weakness.

C Used only for outsider

D All of the above

Q3 Feedback is considered to be a critical component of the communication process as it


enables the sender to determine whether the message was, in fact, received and
understood by the receiver as intended by the sender. In spite of its vital importance,
feedback poses serious problems in the communication process.

Feedback may not prove to be effective, if it is:

A Vague and too general

B Given after a considerable lapse of time

C Not given in a constructive manner

D All of the above

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Business communication

Q4 Feedback is considered to be a critical component of the communication process as it


enables the sender to determine whether the message was, in fact, received and
understood by the receiver as intended by the sender. In spite of its vital importance,
feedback poses serious problems in the communication process.

Feedback effectively depends on all EXCEPT if:

A Given to score marks or place the sender in an embarrassing or defensive


position

B Not relevant to the main message of the sender and raises altogether new
issues

C It is positive

D Intended to humiliate the sender

Q5 Choose the correct sequence of important steps involved in the planning of written
messages.

A Identify the purpose, Analyze the audience, Select the ideas, Support the
ideas with data, Organize the message, Style used

B Analyze the audience, Identify the purpose, Select the ideas, Support the
ideas with data, Organize the message, Style used

C Identify the purpose, Analyze the audience, Select the ideas, Support the
ideas with data, Style used, Organize the message

D Identify the purpose, Select the ideas, Support the ideas with data, Analyze the
audience, Organize the message, Style used

Q6 A well-planned negative message conveys the negative information clearly while


retaining as much goodwill as possible.

Select the correct steps sequence in communicating a negative message?

A Offer an Explanation, Use a Buffer, Avoid emphasizing the Refusal, Present an


Alternative or Compromise, End with a Positive Statement

B Use a Buffer, Offer an Explanation, Avoid emphasizing the Refusal, Present an


Alternative or Compromise, End with a Positive Statement

C Use a Buffer, Avoid emphasizing the Refusal, Offer an Explanation, Present an


Alternative or Compromise, End with a Positive Statement

D Use a Buffer, Offer an Explanation, Present an Alternative or Compromise,


Avoid emphasizing the Refusal, End with a Positive Statement

Emile Woolf International 32 The Institute of Chartered Accountants of Pakistan


Question

Q7 In the process of communication, a senders activities include all EXCEPT:

A The sender has an idea

B The sender uses verbal channel

C The sender transforms the idea into a message

D The sender transmits the message after selecting a communication channel

Q8 In the process of communication, a receivers activities include all EXCEPT:

A The receiver gets the message

B The receiver interprets the message

C The receiver plans the feedback

D The receiver reacts and sends feedback to the sender

Q9 Marketing Experts know that prospective customers receive numerous visual and
audio sales promotion messages. The customers have to discern from these
messages which products or services best satisfy their needs and are also most cost-
effective.

Identify the steps which a skilled marketing expert should keep in mind in the planning
and communication of an effective and well-targeted promotion message.

A Empathise with the needs, Identify the target market, Create a convincing
message, Select the most suitable media

B Identify the target market, Empathise with the needs, Create a convincing
message, Select the most suitable media

C Create a convincing message, Identify the target market, Empathise with the
needs, Select the most suitable media

D Identify the target market, Select the most suitable media, Empathise with the
needs, Create a convincing message

Q10 What is the implied meaning conveyed in each of the following situations:

A director tells his secretary Dont be late for the Investment Committee meeting
tomorrow!

A Reminding secretary about meeting

B Secretary is not punctual

C Telling meeting is very important

D All of the above

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Business communication

Q11 What is the implied meaning conveyed in each of the following situations:

A Group Leader while conducting an internal meeting occupies a position other than
at the head of the conference table.

A Informality

B Equality

C Friendliness

D All of the above

Q12 What is the implied meaning conveyed in each of the following situations:

A CEO invariably comes late to the staff meetings, after the scheduled time, and
makes all the participants wait.

A I am very busy

B I dont care

C A and B

D None of the above

Q13 What is the implied meaning conveyed in each of the following situations:

A job applicant submits a CV containing numerous spelling and presentation errors.

A Lacks communication skills

B Not interested in the job

C A and B

D None of the above

Q14 What is the implied meaning conveyed in each of the following situations:

A subordinate calls his senior manager and asks, May I come to discuss the sales
report? The senior manager responds, Im working on an urgent assignment and
have to meet a strict deadline.

A I am very busy

B You and your work is not important

C A and B

D None of the above

Emile Woolf International 34 The Institute of Chartered Accountants of Pakistan


Question

Q15 A letter conveying Bad News requires considerable tact and discretion on the part of
the writer as it must uphold the good image of the organisation conveying the bad
news, retain continued goodwill of the receiver and also state something that is not
very pleasant from the receivers standpoint.

What are the salient features of a carefully-prepared Bad News letter?

A Agreement, Appreciation, Assurance, Compliment, Cooperation

C Buffer Statement, Appreciation, Benefit, Compliment, Cooperation

C Buffer Statement, Appreciation, Assurance, Compliment, Cooperation

D Buffer Statement, Understanding, Assurance, Compliment, Cooperation

Q16 Impediments in the Upward Flow of Communication in a large organisation are:

A There is genuinely no opportunity for upward communication.

B The subordinates believe that the managers will not take their problems
seriously.

C The subordinates fear the consequences of communication.

D All of the above

Q17 Horizontal Communication in a large organisation may be hindered because of:

A Feeling that the other manager is encroaching upon my area of authority or


expertise (jealousy).

B Managers may resist the expert authority of functional managers.

C Conflict between individuals, groups, or functions.

D All of the above

Q18 Impediments in the Downward Flow of Communication in a large organisation include


all EXCEPT:

A Managers have no time to communicate with juniors.

B Management assumes that employees will not be interested in the larger


issues of the business.

C Management itself does not have the information or solutions to the problems.

D Fears that they will undermine their authority by sharing information.

Emile Woolf International 35 The Institute of Chartered Accountants of Pakistan


Business communication

Q19 Identify the correct sequence of steps which should be followed in the preparation of a
Persuasive Business Message to attract, create and sustain the readers interest in
the message and elicit a favourable response for taking action on the basis of the
writers proposal/request.

A Get attention, Build interest, Increase desire, Motivate to take action

B Build interest, Get attention, Increase desire, Motivate to take action

C Get attention, Increase desire, Build interest, Motivate to take action

D Get attention, Build interest, Motivate to take action, Increase desire

Q20 All are true for persuasive messages, EXCEPT:

A Use emotional and logical appeals in a balanced manner

B Reinforce the Proposal by providing additional evidence of the benefits

C Anticipate no objections from the reader

D These require lot of marketing skills

Q21 Identify the situation in which the style of writing Persuasive Business Messages may
be adopted to achieve positive response:

I. To make a request to a philanthropist to give a donation for a worthy cause.

II. To sell a new product or service to a prospective customer or client.

III. To request an employer to give a salary raise which one considers one really

deserves.

IV. To write to the Administrator, Roads and Works to repair the internal roads in

your industrial area which are presently in a dilapidated condition.

A I and II

B II and III

C III and IV

D I, II, III and IV

Emile Woolf International 36 The Institute of Chartered Accountants of Pakistan


Question

Q22 You have to make an Oral Presentation to a knowledgeable audience which would be
followed by a question and answer session. All the considerations are important
EXCEPT

A The language of the oral presentation should be specifically adapted.

B Presentation must include Graphics.

C Should be organised in a logical sequence.

D Should be based on proper use of grammar and pronunciation.

Q23 Oral presentation can be made effective with

A Eye contact with the audience and body language used to emphasise any
particular point(s)

B Excessive body movements should be avoided as it would distract the


audience.

C An alert attitude should be retained to reply to the questions from the audience

D All of the above

Q24 Which one is not the advantage of Oral Communications?

A Speed

B Personal Involvement of both Speaker and the Listener

C Instantaneous Feedback

D Nonverbal Clues

Q25 Different types of Buffers are generally used in Business Communications while
conveying bad news messages, choose the correct explanation for:

Agreement buffer

A It shows that there is a common ground for understanding on any particular


point.

B The sender of the message expresses thanks for receiving something from the
recipient of the message.

C The sender shows an understanding of the recipients problems and concerns


and expresses empathy.

D The sender shows that the response in the message is conveyed after an
equitable and objective examination of the issues.

Emile Woolf International 37 The Institute of Chartered Accountants of Pakistan


Business communication

Q26 Different types of Buffers are generally used in Business Communications while
conveying bad news messages, choose the correct explanation for:

Appreciation buffer

A It shows that there is a common ground for understanding on any particular


point.

B The sender of the message expresses thanks for receiving something from the
recipient of the message.

C The sender shows an understanding of the recipients problems and concerns


and expresses empathy.

D The sender shows that the response in the message is conveyed after an
equitable and objective examination of the issues.

Q27 Different types of Buffers are generally used in Business Communications while
conveying bad news messages, choose the correct explanation for:

Understanding buffer

A It shows that there is a common ground for understanding on any particular


point.

B The sender of the message expresses thanks for receiving something from the
recipient of the message.

C The sender shows an understanding of the recipients problems and concerns


and expresses empathy.

D The sender shows that the response in the message is conveyed after an
equitable and objective examination of the issues.

Q28 Different types of Buffers are generally used in Business Communications while
conveying bad news messages, choose the correct explanation for:

Fairness buffer

A It shows that there is a common ground for understanding on any particular


point.

B The sender of the message expresses thanks for receiving something from the
recipient of the message.

C The sender shows an understanding of the recipients problems and concerns


and expresses empathy.

D The sender shows that the response in the message is conveyed after an
equitable and objective examination of the issues.

Emile Woolf International 38 The Institute of Chartered Accountants of Pakistan


Question

Q29 Different types of Buffers are generally used in Business Communications while
conveying bad news messages, choose the correct explanation for:

Cooperation buffer

A The sender conveys to the receiver willingness to extend support and be of


help in any possibility in the future.

B The sender of the message expresses thanks for receiving something from the
recipient of the message.

C The sender shows an understanding of the recipients problems and concerns


and expresses empathy.

D The sender shows that the response in the message is conveyed after an
equitable and objective examination of the issues.

Q30 Briefly describe the circumstances in which an adjustment letter is commonly used.

A Sent in response to a claim or complaint and includes the final outcome

B Sent after some type of initial communication

C Sent to let others know that they have received a communication

D Accompanies something such as a package or report

Q31 Briefly describe the circumstances in which a follow-up letter is commonly used.

A Sent in response to a claim or complaint and includes the final outcome.

B Sent after some type of initial communication.

C Sent to let others know that they have received a communication.

D Accompanies something such as a package or report.

Q32 Briefly describe the circumstances in which an acknowledgement letter is commonly


used.

A Sent in response to a claim or complaint and includes the final outcome.

B Sent after some type of initial communication.

C Sent to let others know that they have received a communication.

D Accompanies something such as a package or report.

Emile Woolf International 39 The Institute of Chartered Accountants of Pakistan


Business communication

Q33 Briefly describe the circumstances in which a cover letter is commonly used.

A Sent in response to a claim or complaint and includes the final outcome

B Sent after some type of initial communication

C Sent to let others know that they have received a communication

D Accompanies something such as a package or report

Q34 Briefly describe the circumstances in which circular letter is commonly used.

A To share the same information with a large audience.

B Sent after some type of initial communication.

C Sent to let others know that they have received a communication.

D Accompanies something such as a package or report.

Q35 Briefly describe the circumstances in which a memorandum is commonly used.

A To share the same information with a large audience.

B To record or remind about events and observations.

C Sent to let others know that they have received a communication.

D Accompanies something such as a package or report.

Q36 Briefly describe the circumstances in which minutes are commonly used.

A To share the same information with a large audience.

B To record or remind about events and observations.

C To summarize record of the proceedings at a meeting.

D Accompanies something such as a package or report.

Q37 Briefly describe the circumstances in which a report is commonly used.

A To share the same information with a large audience.

B To record or remind about events and observations.

C To summarize record of the proceedings at a meeting.

D To provide an account on a particular matter in the form of an official


document.

Emile Woolf International 40 The Institute of Chartered Accountants of Pakistan


Question

Q38 Briefly describe the circumstances in which a reference letter is commonly used.

A Sent by a previous employer or other referee.

B To record or remind about events and observations.

C To summarize record of the proceedings at a meeting.

D To provide an account on a particular matter in the form of an official


document.

Q39 Briefly describe the circumstances in which an inquiry letter is commonly used.

A Asking a question or eliciting information from the recipient.

B To record or remind about events and observations.

C To summarize record of the proceedings at a meeting.

D To provide an account on a particular matter in the form of an official


document.

Q40 It is widely acknowledged by communication experts that positive messages elicit


more favourable responses vis--vis messages which carry negative undertones. You
are required to transform the messages given below into positive messages to
remove any negative perceptions by the recipients.

(i) The Board rejected three of the twelve proposals submitted by the
management.

(ii) We shall not give discount on orders worth less than Rs. 10,000.

(iii) We would not be able to complete the order before the end of the month.

(iv) Employees tea breaks should not be longer than 15 minutes.

(v) We cannot begin the printing work until all the revisions are reviewed.

(vi) We do not provide insurance cover for a period of less than six months.

Q41 It is widely acknowledged by communication experts that positive messages elicit


more favourable responses vis--vis messages which carry negative undertones.

You are required to transform the messages given below into positive messages to
remove any negative connotations by the recipients.

(i) Our company has a strict policy not to accept orders for amounts of less than
Rs 2.5 million.

(ii) The employees lunch break should not be longer than 45 minutes.

(ii) The inter-city Express Bus Service will not wait for more than 15 minutes at
any stop.

Emile Woolf International 41 The Institute of Chartered Accountants of Pakistan


Business communication

(iv) We do not offer discount to customers who want credit facilities.

(v) Do not apply for the position of Security Officer if your height is less than 185
centimetres.

Q42 Briefly explain the implied meaning conveyed in each of the following situations.

(i) A director tells his secretary Dont be late for the Investment Committee
meeting tomorrow!

(ii) A Group Leader while conducting an internal meeting occupies a position other
than at the head of the conference table.

(iii) A CEO invariably comes late to the staff meetings, after the scheduled time,
and makes all the participants wait.

(iv) A job applicant submits a CV containing numerous spelling and presentation


errors.

(v) A subordinate calls his senior manager and asks, May I come to discuss the
sales report? The senior manager responds, Im working on an urgent
assignment and have to meet a strict deadline.

Q43 Re-phrase the following sentences to remove their negative connotations so that they
may elicit more favourable responses from the recipients.

(i) The problem with the Spinning Department is its inability to control the high
rate of energy wastage.

(ii) In the event of your failure to make payment of your overdue account within 7
days, we would have no other alternative but to tell our legal advisors to initiate
legal proceedings against you.

(iii) It is not possible for us to repair and replace the damaged parts of your
generator in one day. We would require 2 days to complete the job.

(iv) Your salesman told a lie and misled me to purchase from your shop, a dress
made of mixed silk and polyester fabric instead of 100 per cent silk cloth as
claimed by him.

(v) If you fail to return the completed Advertisement Contract Form along with a
cheque for Rs. 250,000 by September 30, 2014, your reserved space in the
next issue of our magazine Fashion Trends will be cancelled and would be
sold to another customer.

Emile Woolf International 42 The Institute of Chartered Accountants of Pakistan


Question

Q44 Re-write the following messages to remove any negative perceptions and elicit a
positive and favourable response from the recipients.

(i) You should not use this type of paper in the photocopying machine.

(ii) We have wasted an amount of Rs. 500,000 by advertising in that new Health
Magazine.

(iii) We regret to inform you that we must deny your request for sale of furniture on
credit.

(iv) Decline in sales from Rs. 80 billion to Rs. 50 million is due to the very poor
performance of the previous management and this new management certainly
cannot be held responsible for this downslide.

(v) You have been sitting on our order for supply of cement for the past two
months. We want the delivery of the consignment now as we cannot wait any
longer.

(b) You have to make an Oral Presentation to a knowledgeable audience which


would be followed by a question and answer session. List five important
considerations which you should keep in perspective while making your
Presentation.

Emile Woolf International 43 The Institute of Chartered Accountants of Pakistan


Business communication

CHAPTER 6 LETTERS AND CIRCULARS

Q1 The Dean of Concord School of Management Sciences (CSMS), a prestigious


educational institution, has requested the President of Jupiter Insurance Company
Limited to accept five final year students as interns during the summer holidays. As
the Public Relations Officer of Jupiter Insurance Company Limited, you have been
directed to write to the Dean stating that it would not be possible to provide internship
facility this year. You may offer any reasons for not acceding to the Deans request.
However, your letter should be worded in a courteous tone as CSMS not only
provides substantial business to your company but also because the Dean wields
considerable influence and respect in the business and professional circles.

Assume that your name is Abdul Samad.

Q2 Consolidated Steel Mills Limited (CSML) is in the business of manufacturing and


selling steel products such as round and flat bars, girders and wires used for
construction purposes.

Zenith Property Developers are currently executing several high-rise building projects
in Lahore and Islamabad and are major buyers of these products. CSML is keen to
establish business relations with Zenith as it would give a substantial boost to their
business.

As Director Marketing of CSML, you are required to write a Letter to CEO of Zenith
Property Developers Limited offering to supply steel products for their projects.

Note:

You may highlight at least three competitive strengths which give CSML a
business edge over its competitors. Assume necessary details to enhance the
effectiveness of the selling points in your letter.

Assume that your name is Abdul Hafeez

Q3 ABC Company has recently introduced a policy of subsidizing 50% of the tuition fee of
employees children. Write a memo for announcing this policy.

Q4 Safe and Swift Transport Company Limited (SSTCL) is an affiliate of a worldwide


group engaged in the business of door-to-door transportation of goods. The Company
has a fleet of 300 trucks in Pakistan with offices in all the important cities and towns.
The Company has highly skilled and competent truck drivers, loaders and other
support staff on its payroll. SSTCL takes pride in the quality of its prompt, safe and
efficient services for which it charges premium freight rates as compared to other
goods transport companies. Consequently, its clientele includes foreign embassies,
top-tier national and multinational companies, besides high net-worth individuals who
value the quality of reliable services offered by SSTCL.

Emile Woolf International 44 The Institute of Chartered Accountants of Pakistan


Question

Mr Robert Smith, a senior consular in a foreign embassy in Islamabad has lodged a


complaint that his valuable 60 inch Plasma TV which was booked from Karachi to
Islamabad under Freight Bill No 4896 dated January 28, 2008 has been damaged and
is a total loss. The carton containing the television had the following distinctive
markings:

Fragile Handle with Care.

Mr Smith has lodged a claim of Rs 100,000 for the loss of his TV. Mr Smith, through
his Consulate, provides substantial lucrative business to SSTCL on a regular basis.

In your capacity as Director of Operations of SSTCL, Islamabad, write a polite letter to


the customer, offering apologies for the mishap and undertaking to pay compensation
for the loss immediately. Also state that you will make full investigation in the matter
and assure the customer of your continued safe and efficient services in future.

Q5 The recent surge in prices of fresh milk has created considerable resentment among
the public who feel that the dairy farmers are charging exorbitant prices and making
excessive profits at the cost of the consumers.

In your capacity as the Chairman of the Pakistan Dairy Farmers Association write a
persuasive Letter to the Editor to be published in the dailies Dawn and The Nation
explaining the viewpoint of the dairy farmers and the factors responsible for the
increase in the cost of production of milk which has forced the dairy farmers to
increase their prices. You may assume any data that you may choose to make the
case of the Pakistan Dairy Farmers Association convincing and persuasive. Assume
that the name of the Chairman is Abdul Rahim Khan.

Q6 As CEO of Earnest Pharmaceuticals Limited you have today concluded marathon


negotiations for the merger between your Company and Zenith Pharmaceuticals
Limited. You would like to inform your employees about the merger, before the
announcement is made public. The merger agreement contains a number of detailed
clauses. At this stage, you would like to inform the employees of only the significant
aspects of the merger.

Draft a Circular Letter containing between 150 - 200 words, to be addressed to the
employees in all cadres informing them of the circumstances which have led to the
merger. They should also be informed of the imminent lay-offs to cut costs and
revisions in seniority, pay packages and perquisites of the retained employees. The
letter should also apprise the employees that important developments would be
disclosed as they unfold from time to time.

Assume that your name is Shahid Ahmad.

Q7 Reliable Computers Limited has recently imported 1200 computers from Taiwan. The
consignment packed in 12 pallets was shipped through Eastern Freight Airways. On
examination of the packages, the Consignee has found that 200 computers have
been damaged due to mishandling by the loading staff. The computers have been
damaged beyond repairs and have to be considered as a total loss.

Emile Woolf International 45 The Institute of Chartered Accountants of Pakistan


Business communication

As Manager Imports, you are required to draft a Claim Letter to Eastern Freight
Airways describing the problem and making a strong case for compensation. The
Claim Letter should contain all pertinent information necessary to make a well-
substantiated claim for compensation. Assume that your name is Khalil Ahmed.

Q8 The Children Welfare Trust, a highly reputable and wellmanaged organization,


intends to launch a major campaign for raising funds for establishment of a network of
five hundred primary and middle-level schools in the northern areas which have
witnessed widespread destruction in the recent conflict.

You are required to prepare a persuasive message to be circulated to the prospective


donors seeking their help for this noble cause. The message should incorporate the
principles of effective communication for eliciting a favourable and positive response
from the donors.

Q9 You are the manager of Elegant Furnishers which manufactures superior quality
furniture exclusively for the high-end of the market. Your customers belong to the
affluent class who prefer to change the dcor and style of their residences at regular
intervals and purchase furniture of latest contemporary designs and fashions. Each
individual client is important and you would go to any lengths to retain the goodwill of
these customers. Most of your customers have close social interactions and adverse
comments by even a single customer may result in loss of business from other
customers.

Mr Zaman Khan, who is your valued customer, has complained that the quality of the
furniture purchased by him amounting to Rs. two million is not satisfactory. The quality
of wood used is substandard and the workmanship of polishing of the furniture is
poor. He has expressed his disappointment and asked you to replace the entire
furniture.

You are required to write a letter to the customer to convey your apologies for the
inconvenience caused and offer to undertake the polishing and other works at your
cost to the entire satisfaction of the customer. Your letter should be worded politely
and convey the message that customer satisfaction is very important for you.

Assume that your name is Muhammad Sadiq.

Q10 Superb Fans Limited (SFL) are manufacturers of a wide range of electrical fans and
have been acknowledged as a key player in the market due to the elegant design,
durability and reliable performance of its products. Since the past two years, SFL has
been affected by decline in domestic demand, fall in exports due to global recession
and rising prices of its essential raw material inputs. This has caused a drop in sales
revenues and increase in costs resulting in sharp erosion of the companys
profitability. The board of directors has decided to strictly curtail all expenditures,
including freezing of salaries, reduction in fringe benefits and withdrawal of loan
facilities to employees.

In your capacity as Chief Executive Officer of SFL, you are required to write a Circular
Letter addressed to the staff explaining the circumstances which have forced the
company to adopt stringent austerity measures. Also inform the staff that the SFL
would avoid layoff of its employees as they have made invaluable contributions
towards the companys achievements.

Emile Woolf International 46 The Institute of Chartered Accountants of Pakistan


Question

The Circular Letter should apprise the employees that the hardships would be
overcome and the situation would change with the improvement in the economic
conditions.

Assume that your name is Zahid Awan.

Q11 After the widespread floods in the country, the condition of the inter-city roads has
deteriorated considerably with the result that the Goods Transporters are faced with
the problems of escalating costs due to increase in commuting time, higher fuel
consumption and frequent breakdowns caused by the poor condition of the roads.
The collapse of bridges and the creation of temporary diversions result not only in
rapid wear and tear of the vehicles but also cause serious accidents. As a result the
problems of goods transporters have increased considerably and they are forced to
increase the freight charges.

As President of All Pakistan Goods Transport Association, you are required to write a
persuasive letter to the Director General, Roads and Highways Authority, explaining
the gravity of the problem and requesting him for urgent measures for repairs of the
inter-city roads.

Assume that your name is Zahid Khan and your office is located at Badami Bagh
Lahore.

Q12 You are the Head of Stitching Department of Mod Garments Limited. Work on an
important export order for Mens Suits amounting to Rs 25 million is in process. While
coming to work, 30 workers i.e. 20 per cent of your total workforce have been
seriously injured in a recent bus accident.

You are required to prepare an Inter-office Memo to the Head of the Human
Resources Department requesting for recruitment of 25 temporary workers on an
urgent basis. You may assume any details that may be considered necessary.

Note:

Assume that your name is Sohail Ahmed

The name of the Head of the Human Resources Department is Mr Zaheer


Khan.

Q13 Zenith Fan Company Limited (ZFCL) are manufacturers of different types of ceiling,
pedestal and exhaust fans. ZFCLs products are recognised as being of superior
quality and command premium prices in a highly competitive business environment. A
batch of Ceiling Fans of Cool Air model was launched by ZFCL for the first time in
the market through a selected group of four main distributors. The distributors have
received numerous complaints from their customers stating that these fans have
defective copper coils and are therefore unable to perform satisfactorily in the summer
months.

Emile Woolf International 47 The Institute of Chartered Accountants of Pakistan


Business communication

You are the Director of Electronic Fans, who are the most important distributors of
ZFCL. Write a letter to Director Marketing, ZFCL advising him of the problem and
requesting for free replacement of the defective fans returned by the customers.
(Imagine that you are Muhammad Ahsan).

Q14 Two months ago, The Environment Protection Board had ordered the closure of your
Paper and Board manufacturing plant because it was discharging untreated effluent in
the river causing pollution and adversely affecting the agricultural lands in the area
and damaging the marine life in the river. This unit is one of the largest paper and
board mill in the country. The company has since taken necessary measures to rectify
the problem. As the Chief Executive Officer of the mill you are required to write a letter
to the Director, Environment Protection Board requesting that the factory may be re-
opened to enable it to resume its manufacturing operations.

You should emphasise that all necessary measures have been taken to resolve the
problem. You may make assumptions of any details/information that you may
consider relevant to substantiate your case for the re-opening of the mill.

Assume that the name of your Company is Sterling Paper and Board Mill Limited,
Lahore and you are Khalil Ahmed.

Q15 The Good Hope Children Welfare Organisation, a reputable and well-managed NGO,
intends to implement two hospital projects for the Street Children in Lahore and
Karachi. It is estimated that approximately 200,000 Street Children in both these cities
are affected with various diseases, including life-threatening diseases. Urgent
measures are required to address to this grave problem before the situation
deteriorates further.

You are required to prepare a persuasive message to be circulated to the prospective


donors seeking their help for this worthwhile cause. The message should incorporate
the principles of good communication for eliciting a positive response from the donors.

Address of NGO is:

The Good Hope Children Welfare Organisation

250 Orangi Township

Workers Avenue

Karachi 45678

Assume you are the Honorary Chairman of The Good Hope Children Welfare
Organisation and your name is Fazal Mahmood.

Q16 Consolidated Steel Mills Limited (CSML) is in the business of manufacturing and
selling steel products such as round and flat bars, girders and wires used for
construction purposes.

Zenith Property Developers are currently executing several high-rise building projects
in Lahore and Islamabad and are major buyers of these products. CSML is keen to
establish business relations with Zenith as it would give a substantial boost to their
business.

Emile Woolf International 48 The Institute of Chartered Accountants of Pakistan


Question

As Director Marketing of CSML, you are required to write a Letter to CEO of Zenith
Property Developers Limited offering to supply steel products for their projects.

Note:

You may highlight at least three competitive strengths which give CSML a
business edge over its competitors. Assume necessary details to enhance the
effectiveness of the selling points in your letter.

Assume that your name is Abdul Hafeez

The address of your company is:

Consolidated Steel Mills Limited

E - 43 Main Avenue

SITE

Karachi 34500

The letter should be addressed to:

Chief Executive Officer

Zenith Property Developers Limited

K-48 Block -5

Gulberg

Lahore

Emile Woolf International 49 The Institute of Chartered Accountants of Pakistan


Business communication

CHAPTER 7 BUSINESS REPORTS

Q1 You are the Human Resource Manager at one of the leading commercial banks in
Karachi. Over the last six months, various clients have complained about the rude and
unacceptable behaviour of Mr. Sultan Ahmed, the Customer Services Manager of the
I.I. Chundrigar Road branch. Mr. Ahmed who has been an employee of the bank for the
past 7 years, has always had a clean record and until recently has been one of the
most valuable contributors to the bank. You are required to investigate and prepare a
short report to be submitted to the Regional Manager, Customer Services. You may
assume any necessary details.

Q2 As an employee of the finance department at a leasing company, put up a proposal to


the senior management asking them to introduce a company funded qualification
enhancement program for employees who have served a minimum of two years with
the company and are grade 3 and above. This would not only be beneficial for the
employees but also help the company in achieving their training and development
goals. You may assume any necessary details.

Q3 As a Senior Associate of a firm of professional Management Consultants, you have


been assigned to lead a team who would undertake a comprehensive study of the
unsatisfactory performance of an integrated textile mill with spinning, weaving and
finishing facilities. Identify the Headings of the Parts of your Formal Report to be
submitted to the clients. Please note only the titles of Headings of the Formal Report
are required.

Q4 You have been assigned the task of preparation of a Comprehensive Report on the
status and performance of an important corporate business enterprise. Give ten
Headings of important Topics which would be included in your Report.

Emile Woolf International 50 The Institute of Chartered Accountants of Pakistan


CHAPTER 8 COMMUNICATION VIA THE INTERNET

Q1 To join the internet, the computer has to be connected to an:

A Internet architecture board

B Internet society

C Internet service provider

D None of the mentioned

Q2 Allison signs on to her school's website using a password and username. She is
using:

A A portal

B A digital assistant

C A palm pilot

D iTunes

Q3 Email stands for:

A Easy mail

B Electronic mail

C Electric mail

D None of the above

Q4 URL stands for:

A Universal Resource Locator

B Uniform Resource Locator

C Uniform Radio Locator

D None of the above

Q5 Who provide us internet?

A TCP

B ISP

C FTP

D HTTP

Emile Woolf International 51 The Institute of Chartered Accountants of Pakistan


Business communication

Emile Woolf International 52 The Institute of Chartered Accountants of Pakistan


Assessment of Fundamental Competencies

A
Business Communication

Answers

Emile Woolf International 53 The Institute of Chartered Accountants of Pakistan


Business communication

CHAPTER 1 - THE COMMUNICATION PROCESS


Q1 A Same aims, relevance, same belief, easy message, sender
credibility

Q2 D A, B and C

Q3 C Safety valve, explanation, bad news, alternative suggestion,


positive close

Q4 D A, B and C

Q5 D (i), (ii), (iii), (iv), (v), (vi)

Q6 B Sender, Encoding, Message, Medium, Receiver, Feedback

Q7 D A, B and C

Q8 D Perception

Q9 D A, B and C

Q10 C Unavoidability of communication

Q11 C Adjusting with the differences among the people involved

Q12 A Fear for the other persons reaction

Q13 C Seek permission to provide the feedback. Ask if it is an


appropriate time or if the subordinate would prefer to select
another time and place.

Q14 D A, B and C

Q15 A When information provided is more than requirements

Q16 D A, B and C

Q17 D A, B and C

Q18 D A, B and C

Q19 A Because of excessive use of jargon and complex words

Q20 D A, B and C

Q21 A Interference from the external environment during the


conveyance of the message

Q22 B The differences in the manner in which the receiver


processes and interprets the message

Q23 C Interference in the delivery of message due to differences in


language, social and educational backgrounds

Emile Woolf International 54 The Institute of Chartered Accountants of Pakistan


Answer

Q24 D A, B and C

Q25 B Face-to-face Conversation

Q26 D A, B and C

Q27 A It refers to the fact that individuals cannot remain isolated


without communicating

Q28 B Relationship dimension exists between the parties in terms of


family ties, status and nature of association which should be
kept in perspective for understanding of the implications of
the message

Q29 D A, B and C

Q30 D A, B and C

Q31 D A, B and C

Q32 D A, B and C

Q33 C A and B

Emile Woolf International 55 The Institute of Chartered Accountants of Pakistan


Business communication

CHAPTER 2 BUSINESS COMMUNICATIONS


Q1 B Effective communication by manager and employees

Q2 A The relationship of the stakeholders and the content of the


message

Q3 C Tactical: Setting up additional units to increase capacity by


the end of the second quarter.

Q4 D A,B and C

Q5 A HR and payroll departments of company

Q6 A, C and purpose is the communication should be clear,


D

focus on content, order and emphasize the right points,

cater the message according to the audience and using


appropriate style

Q7 D Request for the replacement and persuade them of the claim

Q8 D Customer Relations head of the manufacturing

Q9 D Request for replacement after making a case of the damage

Q10 C Emphasise appropriately using a polite tone for requesting


the replacement

Q11 D Personal preference of the sender

Q12 D Focus completely on taking notes

Q13 C Dependent on the purpose and audience of the meeting

Q14 E A, B and C

Q15 C Team briefings to discuss of problems project updates in a


friendly environments

Q16 C lack of audit trail

Q17 C Strictly make the HR manager follow the timelines to ensure


fast effective and complete information be circulated to all
employees through email and on the notice board before the
second half.

Q18 A, B and Monday meetings with the department heads and the
C departments regarding the new tasks for the week and the
update of last,

Emile Woolf International 56 The Institute of Chartered Accountants of Pakistan


Answer

Open door policy for the HODs with diagonal communication


allowed,

Memos to be sent via email and only to confirm the oral


communication once decision is made.

Q19 D A, B and C

Q20 D Both Lateral and vertical communication with internal


communication done through e systems

Q21 C Visualising the senders reaction while communicating

Q22 C Yelling loudly at the manager for the wrong information

Q23 D Both Sara and Ali should have communicated regarding the
task after initial email.

Q24 B The mail server goes out of order.

Q25 D Conflict: The supply chain felt the new procurement policy by
the administration will derail their purchases setting them
back on the targets.

Q26 D Pretend the conflict never happened and deny its impact

Q27 A, B,C Good news first and end at positive statement,


and E
Avoid repeating the bad news,

Offer an explanation

Present an alternative

Q28 D A, B and C

Q29 C Concreteness

Q30 C Concreteness

Q31 A Conciseness

Q32 A Conciseness

Q33 B Clarity

Q34 B Courtesy

Q35 D A, B and C

Q36 D A, B and C

Q37 D A, B and C

Emile Woolf International 57 The Institute of Chartered Accountants of Pakistan


Business communication

Q38 C Only oral communication

Q39 D Universal cultural dimensions

Q40 D A, B and C

Q41 D A, B and C

Q42 A Distortion problems in process of formal communication are


maximum

Q43 D A, B and C

Q44 D Visual presentations aids can be used in limited cases

Q45 D Selects appropriate channels of informal communication

Q46 D A, B and C

Q47 A Useful to the most senior of employees and assists long-term


decision making

Q48 B Useful to the middle level of management and considers


short-term issues

Q49 C Relevant to production staff in day-to-day act

Q50 C A and B

Emile Woolf International 58 The Institute of Chartered Accountants of Pakistan


Answer

CHAPTER 3 SEVEN CS OF EFFECTIVE COMMUNICATION


Q1 B Seven Cs of effective communication

Q2 C Five Ws checklist; who what where why when

Q3 A,B and D Provides all the information necessary,


Anticipates the recipients responses and reduces the
subsequent communication,
Addresses all the questions previously raises or pre-empt
the questions of the sender.

Q4 D Include only relevant information without forging the other


7Cs

Q5 B Curt and to the point

Q6 D Putting the needs of audience while ensuring completeness


of message

Q7 D A, B and C

Q8 B 1, 3, 5, 6, 2 , 4

Q9 D Including specific , vivid ,clear, explicit details

Q10 A Distortion is avoided

Q11 D Coherence in ideas to enhance the meaning of the message

Q12 C To have a single purpose

Q13 D There was no clarity in his communication; he had just jotted


down his thought process.

Q14 D Children are getting more violent due to unsupervised


television and social media usage.

Q15 D Politeness in senders attitude, respecting and considerate to


the recipients personality.

Q16 C No grammatical , punctual, language errors, is complete and


well timed

Q17 D Almost everyone allowed the security guard to go through


their belongings

Q18 D Complete , brief, clear, gracious ,concrete, correct,


considerate

Emile Woolf International 59 The Institute of Chartered Accountants of Pakistan


Business communication

CHAPTER 4 LISTENING SKILLS


Q1 A Biomechanical process of perceiving a sound with the ear.

Q2 D A, B and C

Q3 C Consideration of how is communication delivered, the use of


language and voice

Q4 D A, B and C

Q5 D A, B and C

Q6 D None of the above

Q7 D A, B and C

Q8 D Taking notes

Q9 C Never enters into arguments with the speaker

Q10 C Not react to emotional words

Q11 D A, B and C

Q12 A Focuses on supporting the speaker and stay attentive to their


feelings

Q13 B Like to build a full picture, collect and consolidate all relevant
information

Q14 C Focus on achieving their goals as quickly and efficiently as


possible

Emile Woolf International 60 The Institute of Chartered Accountants of Pakistan


Answer

CHAPTER 5 WRITTEN BUSINESS MESSAGES


Q1 D A, B and C

Q2 C Use only for outsider

Q3 D A, B and C

Q4 C It is positive.

Q5 A Identify the purpose, Analyse the audience, Select the ideas,


Support the ideas with data, Organize the message, Style
used

Q6 B Use a Buffer, Offer an Explanation, Avoid emphasizing the


Refusal, Present an Alternative or Compromise, End with a
Positive Statement

Q7 B The sender uses verbal channel.

Q8 C The receiver plans the feedback.

Q9 B Identify the target market, Empathise with the needs, Create


a convincing message, Select the most suitable media

Q10 B Secretary is not punctual.

Q11 D A, B and C

Q12 A I am very busy.

Q13 C A and B

Q14 C A and B

Q15 C Buffer Statement, Appreciation, Assurance, Compliment,


Cooperation

Q16 C The subordinates fear the consequences of communication.

Q17 D A, B and C

Q18 A Managers have no time to communicate with juniors.

Q19 A Get attention, build interest, Increase desire, Motivate to take


action

Q20 C Anticipate no objections from the reader.

Q21 D I, II, III and IV

Q22 B Presentation must include Graphics

Q23 D A, B and C

Emile Woolf International 61 The Institute of Chartered Accountants of Pakistan


Business communication

Q24 C Instantaneous Feedback

Q25 A It shows that there is a common ground for understanding on


any particular point.

Q26 B The sender of the message expresses thanks for receiving


something from the recipient of the message.

Q27 C The sender shows an understanding of the recipients


problems and concerns and expresses empathy.

Q28 D The sender shows that the response in the message is


conveyed after an equitable and objective examination of the
issues.

Q29 A The sender conveys to the receiver willingness to extend


support and be of help in any possibility in the future.

Q30 A Usually sent in response to a claim or complaint and includes


the final outcome.

Q31 B Sent after some type of initial communication.

Q32 C Sent to let others know that they have received a


communication.

Q33 D Accompanies something such as a package or report.

Q34 A Used to share the same information with a large audience

Q35 B A note, document or other communication that records or


reminds about events and observations.

Q36 C A summarized record of the proceedings at a meeting.

Q37 D An account given on a particular matter in the form of an


official document.

Q38 A Sent by a previous employer or other referee.

Q39 A Asks a question or elicits information from the recipient

Q40 (i) The Board confirmed nine of the twelve proposals submitted
by the management.

(ii) We would be able to give discount on orders in excess of Rs.


10,000.

(iii) Your order will be executed by the first of the next month.

(iv) Employees can take 15 minutes tea breaks.

(v) We will begin the printing work after we have reviewed all the
revisions.

Emile Woolf International 62 The Institute of Chartered Accountants of Pakistan


Answer

(vi) The minimum period for which we provide insurance cover is


six months.

Q41 (i) Our company accepts orders of Rs. 2.5 million or more.

(ii) The employees can avail the lunch break for 45 minutes.

(iii) The inter-city bus service will wait for 15 minutes at all stops.

(iv) We offer discount to all those customers who make cash


payments.

(v) You may apply for the position of security officer if your height
is 185 centimetres or more.

Q42 (i) The remark shows that the secretary is not punctual and is
often late.

(ii) The Group Leader intends to demonstrate equality and close


affiliation with the group members.

(iii) The CEO seems to demonstrate that he is an extremely busy


person whose time is more important and the participants are
expected to wait for him.

(iv) The applicants communication skills are deficient or show a


lack of genuine interest in the job.

(v) The senior manager implicitly conveys the message I am


very busy and cannot see you right now.

Q43 (i) The performance of the Spinning Department can be


improved by implementing more efficient energy utilisation
measures.

(ii) We would request you to please make payment within 7 days


in order to prevent us from referring the matter to our legal
advisors.

(iii) We would be able to repair your generator and also replace


the damaged parts in 2 days.

(iv) The dress which I had purchased from your shop is made of
mixed silk and polyester fabric and not 100 percent silk cloth
as stated by your salesman. I would not have purchased the
dress if I had known that it was not made of 100 percent silk
cloth.

(v) Please send us the completed Advertisement Contract Form


along with a cheque for Rs. 250,000 by September 30, 2014
to enable us to retain the space booked by you in the next
issue of our magazine Fashion Trends.

Emile Woolf International 63 The Institute of Chartered Accountants of Pakistan


Business communication

Q44 (i) This type of paper does not work very well in the
photocopying machine.

(ii) Our advertisement expenditure of Rs. 500,000 in the new


Health Magazine did not yield the desired result; let us
analyse the experience and apply our insights for future
guidance.

(iii) For the time being, we can serve you on cash basis only.

(iv) Although it is an uphill task, your new management team


would accept the challenge and make serious efforts to turn
around the affairs of the company.

(v) Timely delivery of cement is critical for meeting our target for
completion of the construction works. Please respond today
and give us a firm date for delivery of our consignment of
cement.

Emile Woolf International 64 The Institute of Chartered Accountants of Pakistan


Answer

CHAPTER 6 LETTERS AND CIRCULARS


Q1 Your ref: CSMS/Nov/21
Our ref: JICL/Dec/39

December 11, 2013

Mr. Abc
Dean
Concord School of Management Science
Address 1
Address 2
Karachi

Dear Sir

Internship training

Thank you for considering us for internship training for your final year
students.

We are shifting our head office from Shahra-e-Faisal to I I Chundrigar road.


This shifting has disturbed our normal routine work to a great extent.

This disturbance has created an environment which is not suitable for


learning of these students as you desire.

We recommend that these students should be sent in May 2014, so that they
learn all what is required.

Eagerly waiting for interns next year.

Thanking you

Yours faithfully

Abdul Samad
Public Relations Officer

Emile Woolf International 65 The Institute of Chartered Accountants of Pakistan


Business communication

Q2 Our ref: CSML/Dec/39

December 11, 2013

Mr. Abc
Chief Executive Officer
Zenith Property Developers Limited
Address 1
Address 2
Karachi

Dear Mr. Abc

Strategic partnership

We congratulate ZPDL on constructing Pakistans tallest building in


Karachi. This has made all Pakistanis proud.

CSML is ISO-9000 certified, state-of-the-art steel mill with x million tons


production every year. We are the largest producer of round and flat bars,
girders and wires which are Richter scale 8 tested.

We have nationwide dealers network which guarantees deliveries of


products just-in-time. Our clients include major builders and developers in
the country.

We would like to offer our products for your construction projects to assist
you in maintaining and enhancing construction quality.

Kindly let us know when we can meet to discuss further detail. Waiting for
your reply.

Yours sincerely

Abdul Hafeez
Marketing Director

Emile Woolf International 66 The Institute of Chartered Accountants of Pakistan


Answer

Q3
MEMORANDUM

TO: All employees


FROM: ABC, Manager Human Resources
DATE: February 5, 2008
SUBJECT: Fee subsidy

Recognizing the efforts of employees and sharing their aim of educating


children, we are pleased to share your burden of children education for
their bright career.

The policy will be subsidizing 50% fee up to Intermediate/A-level. All


employees are advised to collect Subsidy Form from HR department
and submit with details of their children and schools by March 30, 2008.

Q4 Answers may differ with each candidate particularly with respect to


circumstances resulting in damage of the TV. However, the following
should be observed:

Company Letterhead/address
Date
Reference
Customers name and address
Salutation
Subject, including acknowledgment that Mr. Smith/consulate are
valued customers of SSTCL
Complimentary close
Writers designation

Text covering the following points:

Introductory remarks
Statement of compensation, expression of regrets and action by
Company
Assurance of better and reliable services in future
Coherent presentation
Grammar and appropriate vocabulary

Emile Woolf International 67 The Institute of Chartered Accountants of Pakistan


Business communication

Q5 Answers would differ with each candidate, particularly with respect to the
selection of appropriate arguments to justify the Associations position.
However, the following should be observed:
Letterhead/address of The Pakistan Dairy Farmers Association
Designation and Address of the dailies Dawn and The Nation
Date
Request to the Editor to publish the Letter
Heading of the Letter
Salutation
Writers Name and designation

Text covering the following points:


Introductory remarks
Factors responsible for increase in cost of production of milk:
Cost of milking animals, rent of premises, fodder, labour, electricity,
transportation costs, water and other inputs. Any other appropriate
reasons may be accepted.
Difficulties encountered by the dairy farmers.
Coherent presentation and grammar and appropriate vocabulary.

Q6 Answers will vary. Coverage of the following points to be observed:

(i) Name of the Company

(ii) Mention of Heading of Circular Letter

(iii) Reference Number

(iv) Date

(v) Name and Designation of the Issuing Person

(vi) Subject of the Circular Letter

(vii) Mention of Recipients All Employees

(viii) Logical presentation of circumstances leading to the Merger and


information of management decision regarding the Merger

(ix) Information regarding impact of the merger on the employees.

(x) Disclosure of further information regarding the merger


arrangement

(xi) Appeal to employees to appreciate that the decision was


necessary and in the best interests of the Company

(xii) Signature of the CEO.

Emile Woolf International 68 The Institute of Chartered Accountants of Pakistan


Answer

Q7 No answer is being suggested. However students should cover the


following points with correct grammar and using appropriate vocabulary:

(i) Name and address of the consignor and the consignee.

(ii) Pertinent data of Number and Date of Airway Bill, particulars of the
consignment and ports of dispatch and destination of the
consignment.

(iii) Description of the problem, giving details of the computers


damaged their model numbers and cost of the equipment.

(iv) Explanation of the implications of the problem for Reliable


Computers e.g. loss of business, interruptions of operations,
default in commitment to meet the delivery schedule of an
important customer, etc.

(v) Mention of preference of compensation sought by Reliable


Computers e.g. replacement of damaged merchandise or
monetary compensation for damaged equipment.

(vi) Presentation of the letter format

(vii) Closure of letter by stating confidence that the Airline will respond
favourably and fairly to the claim.

(viii) Mention of name, designation and telephone contact numbers of


Manager Imports.

(A sample letter is given as follows)

Emile Woolf International 69 The Institute of Chartered Accountants of Pakistan


Business communication

Sample Letter Question 12


Ref. No.: ________________
December 1, 2009

Mr John Ping
Director of Operations
Eastern Freight Airways
Business Arcade, Suite No 736
I.I. Chundrigar Road
Karachi-41000

Subject: Claim for Compensation due to Mishandling of Consignment in transit

Dear Mr Ping

We have received our Consignment of 1200 computers packed in 12 pallets shipped from
Taiwan to Lahore via EFA Airway Bill No 674 dated 23-11-2009 on 26-11-2009 and found
that 200 computers have been damaged due to mishandling by your loading staff. Letter No
886 dated 26-11-2009 issued by your Manager Cargo, Lahore regarding the status of the
damaged computers is enclosed. The surveyors report certifies that the damaged computers
cannot be repaired and are a total loss.

The computers were imported to fulfil an order of one of our most important customer and
our inability to supply the equipment within the time limit would cause considerable loss to
our customer. This would be a major setback for our reputation and future business relations
with our valued customer and we are afraid that they would lodge a claim for our failure to
supply the goods within the specified deadline.

Details of the financial loss caused by the negligence of your staff are given below:

Rupees
1. Cost of 200 Computers at Rs. 40,000 per unit 8,000,000
2. Freight paid on 200 computers at Rs. 300 per unit 60,000
3. Miscellaneous Expenses of clearing, transportation etc. 50,000
8,150,000

You would appreciate that we have been availing your services since the past 5 years and
have always been impressed by the quality of your customer-caring attitude. This incident of
gross negligence by your loading staff is a matter of serious concern and we would certainly
consider our future business relationship in the context of your response in meeting our
legitimate claim.

We would request you to please settle our claim and send us a cheque for Rs 8.15 million
within 10 days. Your positive and prompt response would be appreciated.

Sincerely,

Khalil Ahmed
Manager Imports

Emile Woolf International 70 The Institute of Chartered Accountants of Pakistan


Answer

Q8 Answers would vary. However students should cover the following points with
correct grammar and using appropriate vocabulary:

(i) Name of the Organization and address

(ii) Date

(iii) Mention of Name and address of Recipient

(iv) Subject of the Circular Letter (heading)

(v) Create interest of the reader and appeal for help

(vi) State the total amount of requirements of funds

(vii) Describe the need, scope and benefits of the proposed school network

(viii) Complimentary close

(ix) Enclose a Reply Form to be filled in by the donors

(x) Enclose a brochure to elicit interest of the donors

(A sample letter is given as follows)

Emile Woolf International 71 The Institute of Chartered Accountants of Pakistan


Business communication

Sample Letter Question 13

Ref. No:________________ December


14,2009

Mr Z A Pasha
Chief Executive Officer
Apex Pharmaceuticals Limited
D-25 S.I.T.E.
Karachi-42300

Subject: Appeal for Help for Establishment of Schools for Displaced Children in the
Northern Areas

Dear Mr Pasha,

To live with the awareness that disaster or tragedy could strike at any time, and to still live
with love and care for fellow human beings is to live with compassion and grace. The tragedy
caused by the conflict in our northern areas has already struck and has caused immense
loss and misery to the inhabitants. The most vulnerable are the children who have lost their
parents and homes and are facing a life-long fear of hopelessness and destitution. They
need our help, and they need it now!

Children Welfare Trust, a charitable institution, with an impeccable and credible record of
past performance in numerous relief efforts intends to implement a project for establishment
of 500 primary and secondary schools with boarding and lodging facilities for the displaced
children in the northern areas. The total cost of the network of schools is estimated at Rs 1.5
billion. We are pleased to mention that our appeal for help has not gone unheeded and are
grateful to our donors for their most generous donations of Rs 250 million in the past one
month. In addition, pledges amounting to Rs 350 million have been received from
philanthropists and our staff is making vigorous efforts for their collection.

Kindly help us to help the displaced children by your contribution of Rs 5 million. It is a cause
worthy of your most generous support as it will bring life-changing benefits to a very large
number of children in whose young hearts and minds dwells the destiny of our beloved
country.

Your organization can send a tax-exempted contribution using the enclosed form and
envelope.

Sincerely,

ABC
Chairman

Emile Woolf International 72 The Institute of Chartered Accountants of Pakistan


Answer

Q9

ELEGANT FURNISHERS
Our reference: 12345

Our address 1
Our address 2
Postcode
Mr Z Khan,
Address 1
Address 2
Postcode
17 August 20XX

Dear Mr Khan,

Complaint

Thank you for taking the time to complain that the furniture you recently bought for Rs. 2m
incorporated below-standard wood and polishing. Please accept our sincerest apologies for
the inconvenience caused.

As a leading supplier of high quality premium furniture, customer satisfaction is of the highest
priority. We are therefore extremely grateful to you for having brought these issues to our
attention. Such issues are rare given the highest levels of quality assurance we employ, but
in this instance your feedback enabled us to identify problems with a new wood supplier and
team of polishers, both of which have now been addressed.

We would like to propose undertaking full rectification works including delivery at our own
expense. Furthermore we would like to offer you a 15% discount off your next purchase by
way of compensation for the inconvenience caused and can assure you that your continued
custom and satisfaction remain our highest priority.

Yours sincerely,

<Signature>

Muhammad Sadiq
Manager

Emile Woolf International 73 The Institute of Chartered Accountants of Pakistan


Business communication

Q10

SUPERB FANS LIMITED


Our address 1
Our address 2
Our address 3
Postcode
PRIVATE & CONFIDENTIAL
All Staff
Superb Fans Limited
17 August 20XX

Dear Colleagues,

Austerity measures

As you are aware the global economic crisis continues to have an adverse impact on our
industry and the results of our company with revenues declining both in the domestic and
export markets. Profitability has been further impacted as the drop in sales has coincided
with a period of increased prices in raw materials. Unfortunately the current situation remains
unsustainable.

However, despite the downturn in results the underlying SFL brand remains as strong as
ever. This, combined with the new package of austerity measures I now share with you gives
me confidence that we will be able to sustain the underlying business model over the long-
term and recover the situation together without the need for redundancies.

Key elements of the new austerity measures to be introduced with immediate effect are:

Restriction on expenditure
Freeze salaries
Reduce fringe benefits
Withdraw loan facilities

To reiterate, we recognize the strength, dedication and talent of the whole workforce and
invaluable contribution made towards the companys achievements. It is therefore a key
element of the plan to avoid redundancies.

Thank you for your continued efforts and dedication in this challenging period.

Kind regards,

<Signature>

Zahid Awan
Chief Executive Officer

Emile Woolf International 74 The Institute of Chartered Accountants of Pakistan


Answer

Q11

ALL PAKISTAN GOODS


TRANSPORT ASSOCIATION Our reference: 12345

Our address 1
Badami Bagh
Lahore
Postcode
PRIVATE & CONFIDENTIAL
Director General
Roads and Highways Authority
Address 2
Postcode
17 August 20XX

Dear Sir,

Urgent repairs to inter-city roads

Firstly may I take this opportunity to congratulate you on the tremendous work you and your
department have performed so far following the widespread floods that have devastated the
country. The challenge you face has been huge and unique and one which you have
embraced with passion and enthusiasm. Thank you.

As President of the All Pakistan Goods Transport Association I also write to you to highlight
the detrimental impact the continued poor condition of the inter-city roads is now having on
goods transporters. I reach out to you to request immediate and widespread urgent repairs.

The condition of the inter-city roads has deteriorated considerably with the result that haulage
companies are faced with escalating costs due to:

An increase in commuting time;


Higher fuel consumption; and
Frequent breakdowns caused by the poor condition of the roads.

The collapse of bridges and the creation of temporary diversions also result not only in rapid
wear and tear of the vehicles but also cause serious accidents. As a result the problems of
goods transporters have increased considerably and they are forced to increase the freight
charges, which of course has a knock-on effect to the economy.

Once again thank you for your efforts and I look forward to hearing your comments on how to
address these issues.

Yours faithfully,

<Signature>

Zahid Khan
President

Emile Woolf International 75 The Institute of Chartered Accountants of Pakistan


Business communication

Q12

Memorandum

Sent: 3 February 20XX 16:42

From: Sohail Ahmed


To: Zaheer Khan
Subject: Urgent: 25 Temporary workers required (re: bus accident)

Hi Zaheer,

Apologies in advance for this urgent request but unfortunately 30 employees (20% of the
entire workforce!) have been seriously injured in a recent bus accident and are unable to
work.

Whilst our priority remains the injured workers and their families we also face the prospect
that this problem has arisen in the middle of completing work on a critical mens suits export
order worth Rs 25 million. Unfortunately there is no spare capacity across the rest of the
workforce as they are currently operating at maximum utilisation (including overtime) on
equally urgent orders.

Therefore, I request your urgent authorisation and help in recruiting 25 temporary workers
specifically to fulfil the part-completed export order. The employees will be needed for 4
weeks in total starting as soon as possible.

I look forward to receiving your confirmation. Thanks in advance.

Kind regards

Sohail
Head of Stitching

Emile Woolf International 76 The Institute of Chartered Accountants of Pakistan


Answer

Q13

ELECTRONIC FANS
Our reference: 12345

Our address 1
Our address 2
Our address 3
Postcode
Mr Z A Pasha
Marketing Director
Zenith Fan Company Limited
Address 2
Postcode
17 August 20XX

Dear Mr Pasha,

Defective Cool Air ceiling fans replacements required

Firstly, congratulations on your continued innovation in launching new products such as the
Cool Air range of ceiling fans. As a key distribution partner we take great pride in working
with you supplying leading-edge products to our loyal customer base.

Unfortunately we have recently received numerous complaints from customers stating that
the Cool Air fans have defective copper coils. This has prevented the fans operating
satisfactorily in the summer months.

Please could you therefore arrange for the immediate delivery of free replacement fans
against returns received so far. Thanks. Furthermore, given the premium positioning of
Zenith products please advise if you will be processing a full recall and replacement in order
to protect the brand name going forward.

I look forward to hearing from you.

Yours sincerely,

<Signature>

Muhammad Ahsan
Director

Emile Woolf International 77 The Institute of Chartered Accountants of Pakistan


Business communication

Q14

Your reference: 12345


STERLING PAPER AND BOARD MILL LIMITED Our reference: 12345

Our address 1
Our address 2
Lahore
Postcode
PRIVATE & CONFIDENTIAL
Director
Environment Protection Board
Address 2
Address 3
Postcode
17 August 20XX

Dear Sir,

Request to re-open paper and board manufacturing plant

Following the closure of the paper and board manufacturing plant two months ago due to
effluent discharge we have now completed all the necessary rectification measures and
request permission to re-open.

In response to the initial closure a special emergency task force was formed which quickly
identified the problem. This enabled a second team to fix the problem. However, I would also
like to emphasise that we have implemented measures that go significantly beyond the
points raised in your initial inquiry.

In summary:
The river pollution has been cleaned up and marine stock rejuvenated;
The surrounding farmland has been cleaned up and farmers compensated;
We have commissioned the building of a new eco-environmental center in the local
wetlands estuary.

Please also find attached the independent environmental audit report issued by XYZ auditors
who were commissioned to assess whether the rectification work adequately addressed the
issues raised in your enquiry. Im delighted to say that the audit report was unmodified.

Your earliest consideration would be appreciated given the high number of local employees
and related business who rely on the successful operation of the manufacturing plant. I
therefore look forward to hearing from you and receiving permission to re-open the plant.
Thanks.

Yours faithfully,

<Signature>

Khalil Ahmed
Chief Executive Officer
Enclosures
- XYZ Environmental audit report

Emile Woolf International 78 The Institute of Chartered Accountants of Pakistan


Answer

Q15

GOOD HOPE CHILDREN Our reference: 12345


WELFARE ORGANISATION
250 Orangi Township
Workers Avenue
Karachi
45678

Addressee name
Address 1
Address 2
Address 3
Postcode
17 August 20XX

Dear Sir/Madam,

Appeal for donations to the street children hospitals

It is with great sadness that I write this letter as the unfortunate reality is that approximately
200,000 street children in Lahore and Karachi are affected with various diseases many of
which are life-threatening.

Without immediate intervention this grave situation will only continue to deteriorate. The
impact on wider problems such as crime, begging, the growth of ghettos and no-go areas,
let alone the threat of disease and medical epidemics to the wider population, will worsen.
This all whilst society stands by ignoring the most vulnerable of children, many of whom have
lost both parents or were abandoned as babies.

The Good Hope Children Welfare Organisation, a reputable and well-managed NGO, is
implementing two hospital projects for the street children in Lahore and Karachi to help tackle
the problem head on. The success of the project relies on the generosity of kind donors such
as yourselves and please be assured that even the smallest of contributions as well as the
largest will all make a difference and could have a life-saving impact on the children it
benefits.

Please donate generously using the enclosed tax-exempting contribution form and envelope.
Thank you for making a difference.

Yours faithfully,

<Signature>

Fazal Mahmood
Honorary Chairman

Emile Woolf International 79 The Institute of Chartered Accountants of Pakistan


Business communication

Q16

Our reference: 12345


CONSOLIDATED STEEL MILLS LIMITED
Consolidate Steel Mills Limited
E 43 Main Avenue
SITE
Karachi 34500
Chief Executive Officer
Zenith Property Developers Limited
K-48 Block -5
Gulberg
Lahore
17 August 20XX

Dear Sir/Madam,

Supply of steel products to Zenith

Firstly may I congratulate you on running such an outstanding business at Zenith. The Zenith
brand continues to be recognised in the construction industry for its high quality and timely
delivery across the whole spectrum of civil engineering projects.

Consolidated Steel Mills Limited is in the business of manufacturing and supplying high
quality steel products such as round and flat bars, girders and wires used for construction
purposes.

Having reviewed your construction portfolio which includes several impressive high-rise
building projects in Lahore and Islamabad we would like to become one of your key trusted
suppliers. The competitive strengths we can offer in collaborating with Zenith include:

Access to highly skilled craftsmen at the component design stage to ensure products
are manufactured exactly to Zeniths specification;
All products are fully guaranteed and subject to Japanese-style quality assurance
certification;
Competitive pricing and volume discounts whilst retaining flexibility and bespoke
specification

I have pleasure in attaching a collection of testimonials from a number of our key customers
as well as a product brochure describing our standard range. As mentioned we would
develop bespoke Zenith products so the brochure is meant as a reference document for now.

I look forward to hearing from you.

Yours faithfully,

<Signature>

Abdul Hafeez
Marketing Directors

Enclosures:
- Testimonials
- Product brochure

Emile Woolf International 80 The Institute of Chartered Accountants of Pakistan


Answer

CHAPTER 7 BUSINESS REPORTS

Q1 MEMORANDUM

TO: Mr. XYZ, Regional Manager Customer Services


FROM: ABC, Manager Human Resources
DATE: February 5, 2008
SUBJECT: Report on customer complaints against Sultan Ahmed

INTRODUCTION
Reference your request for a report on the recent complaints about the
behavioral problems of Mr. Sultan Ahmed, the Customer Services
Manager of the I.I. Chundrigar Road Branch. The branch manager is a
senior employee of the bank and so far done his job in a very
professional manner. His performance has always been very
commendable up till now. This report contains all necessary details
regarding the issue.

FINDINGS
A survey of the Branch was conducted and various employees including
the Customer Services Manager were interviewed to investigate the
causes of the complaints. The activity revealed the following facts:

1. Workload

The Manager of the branch is up against tremendous loads of work.


Majority of the times he was found involved in many operational
activities mainly due to the lack of Human Resource in the said
branch.

2. Staff morale
Due to lack of training and inadequate reward structure, the staff
morale is very low. Majority of the staff in the branch is untrained and
unwilling to put effort in the work, thereby increasing the workload on
the Manager alone, who has to ultimately meet deadlines and targets.

3. Work environment
The work environment in the Branch is not a healthy one. This is also
one of the contributory factor towards low staff morale and sluggish
approach towards work. Air conditioners are not working, majority of
the PCs are out of order, the networking is not proper, and there is no
proper seating arrangement for the guests/customers in the branch
which creates a mess in the Branch environment.

Emile Woolf International 81 The Institute of Chartered Accountants of Pakistan


Business communication

4. Increments
Another contributory factor towards disturbed attitude of the Customer
Services Manager is his unprocessed annual increments, which have
been accumulating for the past two years. There have been no
revisions in the perquisites and benefits for two years.

5. Employee turnover
For the past six months, the branch has had a high employee
turnover. An analysis of the Payroll has revealed that for the last six
months, seven employees have resigned and only three employees
have been hired against seven vacancies. This has consequently
increased the workload on the remaining staff and ultimately the
Manager who is accountable and responsible for all the operations.

CONCLUSION
The above-mentioned facts are clearly indicative of the causes of the
disturbed attitude of the Customer Services Manager. He although has
had a clean records but circumstances as these do affect the behavior
and productivity of employees. The situation calls for immediate action to
resolve complaints and reduce employee turnover including the Manager
himself.

RECOMMENDATIONS
Taking into account the above facts of the situation, the following
recommendations are immediately implemented as remedial measures to
avoid further aggravation of the situation:

1. The workload on the manager should be reduced by redesigning the


job descriptions, new hiring and proper training of staff. Furthermore
the Operational load should be delegated to the lower staff.
2. The staff should be motivated by providing proper trainings, revising
reward schemes and offering incentives, so that they take initiatives
and participate in decision-making.
3. The work environment of the branch should be improved; air
conditioners should be repaired and replaced if necessary, out of
order PCs should be replaced by new ones, networking problems be
rectified and proper seating arrangement be made for the
guests/customers visiting the branch.
4. The Customer Services managers withheld increments should be
processed along with the adjustments of arrears. Furthermore
perquisites and benefits should be revised according to the new
policy.
5. New hiring should be made and the vacant positions be filled with
quality and professional staff. New employee retention policies should
be implemented to reduce employee turnover.

Emile Woolf International 82 The Institute of Chartered Accountants of Pakistan


Answer

SUMMARY
High employee turnover, unfilled vacancies, untrained and de-motivated
staff together with uncomfortable working conditions, unprocessed
increments and inadequate compensation policies are the causes behind
the disturbed attitude of the Customer Services Manager who is under
tremendous loads of work and responsibilities at his end. The above
problems be immediately catered with measures like; trainings, hiring,
improvements in work environments and reward policies and processing
of pending increments along with respective arrears. These measures will
help in improving the situation and consequently reduce the de-
motivating factors in the working environment of the branch. Apart from
maximizing revenues, employee retention policies should also be given
prime importance.

Q2 MEMORANDUM

TO: Managing Director


FROM: XYZ, Manager Finance
DATE: July 31, 2008
SUBJECT: Proposal for company funded qualification enhancement
program

I have been serving in the Finance Department for over ten years and
received three times the employee of the year award and promoted every
time in the promotion committee meeting. I would like to present a proposal
for Qualification Enhancement Program. As per changes in global business
environment, it is necessary to acquaint personnel with upgraded knowledge
and information.

PROJECT PROFILE
This Qualification Entrancement program will be for employees who have
served a minimum of two years with the company and are grade 3 and
above. The scheme will offer qualifications like; MBA, ACCA, CIMA or any
other qualification of two years program.

During the program, trainees will be attending evening classes, workshops,


seminars, and will be going for field trips to visit highly advanced and
sophisticated work environments.

The program will develop mainly accounting and finance skills in employees.
This will also enhance their skills in communication, information and
communication technologies, problem solving, decision-making, and stress
handling. The program will be conducted by some of the well-known and
renowned professors and professionals in the country.

RESEARCH STUDY
A research study conducted by Employers Federation of Pakistan shows
that companies employing qualified people always do better than companies
with less number of professionals. Professionals are better, as they make
fewer mistakes and use their professional skills to make decisions.

Emile Woolf International 83 The Institute of Chartered Accountants of Pakistan


Business communication

PROPOSED WORK PLAN


To initiate the program, Human Resources Department will shortlist the
names of employees who meet the criteria mentioned above. Also a meeting
with the management of the institute will be arranged to decide the terms of
training contract.

FACILITIES REQUIRED
To conduct the program, a proper room with seating arrangement of 20
participants and other facilities will be required. These facilities include;
laptop, multimedia, whiteboard, and markers. Any other facilities required
may be notified by the institute during negotiation with the institute.

FACILITIES PROVIDED
The institute will provide teaching faculty, books, lecture material, case
studies, and will hold assessment test every month. The results will be
communicated to management and on successful completion of all the
courses; the institute will award the certificate to participants.

STATEMENT OF QUALIFICATION
I have contacted many institutes to conduct this program and found ABC
Institute of Business Education the best. The institute has successfully
conducted this program for several organizations like; P&G, Unilever
Pakistan, and Dawlance Pakistan.

COST EVALUATION

Rs.
Coaching cost per head 150,000
Refreshments per head 10,000
Estimated cost per head 160,000
Total cost (20 participants) 3,200,00
0

This type of training program not only enhances the employees


knowledge about the changing world but also upgrades their skills in all
professional disciplines. Professional faculty mostly qualified from abroad
will conduct the courses. They will also conduct consultation sessions
during training program to solve the job related problems of employees
individually, if requested.

Emile Woolf International 84 The Institute of Chartered Accountants of Pakistan


Answer

Q3 The Headings of the Parts of the Formal Report would be:

(i) Title Page


(ii) Letter of Transmittal
(iii) Table of Contents
(iv) Executive Summary
(v) Introduction or Preamble
(vi) Scope of the Study
(vii) Methodology of the Study
(viii) Findings of the Study
(ix) Conclusions & Recommendations
(x) Appendixes or Appendices

Q4

The Headings of important Topics of the Comprehensive Report should


include:

(i) Authorisation for the Assignment

(ii) Executive Summary

(iii) Purpose of the Report

(iv) Scope of the Report and its coverage of important issues

(v) Sources from which information was obtained

(vi) Methodology involved in the preparation of the Report

(vii) Definitions of terms used in the Report which may be unfamiliar to


the readers

(viii) Limitations and Factors which were constraints in the preparation


of the Report

(ix) Organisation and Rationale for format of the Report

(x) Vote of Thanks to individuals who facilitated in the preparation of


the Report

(xi) Conclusion and Recommendations

(xii) Appendices

Emile Woolf International 85 The Institute of Chartered Accountants of Pakistan


Business communication

CHAPTER 8 COMMUNICATION VIA THE INTERNET


Q1 C internet service provider

Q2 A A portal

Q3 B Electronic mail

Q4 B Uniform Resource Locator

Q5 B ISP

Emile Woolf International 86 The Institute of Chartered Accountants of Pakistan


Head Oce-Karachi: Chartered Accountants Avenue, Clifton, Karachi-75600
Phone: (92-21) 99251636-39, UAN: 111-000-422, Fax: (92-21) 99251626, e-mail: info@icap.org.pk
Regional Oce-Lahore: 155-156, West Wood Colony, Thokar Niaz Baig, Raiwind Road, Lahore
Phone: (92-42) 37515910-12, UAN: 111-000-422, e-mail: lahore@icap.org.pk
Islamabad Oce: Sector G-10/4, Mauve Area, Islamabad
UAN: 111-000-422, Fax: (92-51) 9106095, e-mail: islamabad@icap.org.pk
Faisalabad Oce: 36-Z, Commerical Center, Near Mujahid, Hospital Madina Town, Faisalabad
Phone: (92-41) 8531028, Fax: (92-41) 8503227, e-mail: faisalabad@icap.org.pk
Multan Oce: 3rd Floor, Parklane Tower, Ocers Colony, Near Eid Gaah Chowk, Khanewal Road, Multan.
Phone: (92-61) 6510511-6510611, Fax: (92-61) 6510411, e-mail: multan@icap.org.pk
Peshawar Oce: House No. 30, Old Jamrud Road, University Town, Peshawar
Phone: (92-91) 5851648, Fax: (92-91) 5851649, e-mail: peshawar@icap.org.pk
Gujranwala Oce: 2nd Floor, Gujranwala Business Center, Opp. Chamber of Commerce, Main G.T. Road, Gujranwala.
Phone: (92-55) 3252710, e-mail: gujranwala@icap.org.pk
Sukkur Oce: Admin Block Sukkur IBA, Airport Road, Sukkur
Phone: (92-71) 5806109, e-mail: sukkur@icap.org.pk
Quetta Oce: Civic Business Center, Hali Road, Quetta Cantt
Phone: (92-81) 2865533, e-mail: quetta@icap.org.pk
Mirpur AJK Oce: Basic Health Unit (BHU) Building Sector D, New City Mirpur, Azad Jammu and Kashmir
e-mail: mirpur@icap.org.pk

2015

BUSINESS
COMMUNICATION
QUESTION BANK

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