1. The Old Gentleman 1. Letter of Inquiry from a foreign importer to an Indian exporter 2.

1. Letter of Inquiry from a foreign importer to an Indian exporter 2. On behalf of an importer, write a letter requesting the bank to open an irrevocable 3. On behalf of an overseas exporter, write a letter to an India importer, intimating
letter of credit in favors of an exporter. him about the shipment of goods.
The Old Gentleman is an epitome of the art of giving. Since It is epitomized on the Thanksgiving M/S JONATHAN & CO. BABY WORLD. UNILEVER COMPANY LTD.
Day, it gets more flavored. He is tall and thin. He has no family and lives alone. He is sixty years
[Suppliers of Woolen Garments] [A to Z for Kids] [Suppliers of FMCCs]
old. He is aristocratic-looking. He always dresses in black. Thanksgiving Day holds unique
229, Oak Lane, Iscon Mall, S. G. Road, Empyrean Complex,
significance in his life. It is a kind of tradition. He celebrates It with a special feeling. Every
LONDON, W.C, U.K. AHMEDABAD – 380 015 Queen Anne Road,
Thanksgiving Day for nine years, the Old Gentleman comes to the Union Square and finds Pete,
Phone: 001-24369 E-mail: baby@in.com LONDON, E.C. [U.K.]
a rather half-starved fellow, on the same bench. He, then, takes Pete to a restaurant, and buys Phone: 001-24369 Gram: JONA
1st August 2019. E-mail: uni@in.com
him a Thanksgiving dinner. It is always a lavish meal. At the end of the story, we are made to 1st August 2019. The Manager,
confront an uncomfortable truth about the Old Gentleman. He is brought to the hospital in an 5th August, 2019.
The Manager, HSBC Bank
ambulance. It is diagnosed that the Old Gentleman has not eaten anything for the last three The Manager,
Kashmir Shawls & Stoles Suppliers 20 Express Tower, SP Ring Road,
days. His is a case of starvation. This startling disclosure wins our admiration for the Old S.P. Brother & Sons,
Express Tower, Nariman Point, AHMEDABAD – 380 009.
Gentleman. Even his appearance justifies his magnanimity of heart. Ocean Park, Marine Drive,
MUMBAI. MUMBAI – 400 001.
2. The End of the Story “Two Thanksgiving Day Gentleman” Dear Sir,
SUB: Request for foreign Letter of Credit
O' Henry's stories do not have linear plots. The flow of the narration gets interrupted, only to Dear Sir, We have been an account holder of your bank for the last 15 years. We hold a current
Dear Sir,
take a devious course. They veer away from a line of narration to spring a surprise. It is often SUB: Inquiry for woolen shawls and stoles SUB: Shipment of goods as per your order
account No. 3443 in the name of the company. We also have several savings accounts and FD
called "a sting in the tail". This critical observation is applicable to this story. Thanksgiving Day is We are pleased to inform you that 5000 pounds [ lbs] of our Brooke Bond tea was
accounts with your bank.
celebrated with traditional glory by Americans. More or less, it is an ode to the art of giving. The shipped to you by SS Hover which left Port Manchester yesterday.
We are the wholesale suppliers of woolen shawls and stoles in London. We As we have started a new business with a firm in China, we request you to extend to our
story is about Pete, a half-starved fellow and an Old Gentleman. Thanksgiving Day holds We have ensured that the quality of tea is exactly as per your order. The packing has
have been in this business for the last ten years. We wish to import some varieties account an irrevocable (without recourse credit on the following terms:
traditional significance for the Old Gentleman. Every Thanksgiving Day, the Old Gentleman been done as per your specifications. The goods have been packed in 50 boxes of five by
[1] With your branch at Shanghai, China.
comes to the Union Square and finds Pete on the same bench. He then takes Pete to a of your Kashmiri Woolen shawls and stoles. Especially, we are more interested in five ft, weighing exactly 100 lbs. each.
[2] In favors of M/s. Leo Toys and Co. Ltd., of 15A, Le Chang Street, Shanghai - 34356, China,
restaurant and buys him a sumptuous meal. This has been going on incessantly for nine years. Pashmina shawls and stoles of two meters in length. We require one thousand through their bankers - HSBC Bank. For insurance purpose, the consignment has been assessed at Rs. 3,00,000 [ Three
In the end, Pete and the Old Gentleman are hospitalized. The causes of their ailments are quite shawls and stoles for European market. [3] To the extent of Rs. 5,00,00 [five lacs only], available by drafts at sight drawn on Us. lac only] and paid by us. The papers are enclosed herewith this letter.
contrary to each other. Pete is brought to hospital because of indigestion. His is a case of the
[4] and accompanied by the following documents, covering invoice cost of shipment of Leo The Bill of Lading, the invoice and certificate of origin - the exporter's license have
problem of plenty. The Old Gentleman leaves us nervous as his is a case of starvation. Despite
Please send your latest catalogue and price-list. Please quote C.I.F. I cost, Baby Cars, 1000 in number packed in two tin boxes, to be shipped from Port Shanghai to been dispatched to Royal Bank of Scotland, Marine Drive Road Branch, Mumbai.
paucity of means, he lends a meaning to the art of giving that goes with the Thanksgiving Day.
insurance and fright] prices to London. We expect you to quote the most Port Mumbai C.I.F. with the bill of lading. [1] The certificate that goods are of Chinese The duplicate copies are enclosed herewith to get the goods cleared on arrival at Mumbai
Hence, the title of the story is quite apt. It highlights the story's thematic significance.
origin. [2] Marine Insurance Policy and [3] the Packing List and [4] all other shipping port.
competitive prices. We normally make payment by letter of credit in the
3. Krishnamurti’s Views on Real Freedom documents are to be given to us against payment. The credit remains valid up to August We hope that the consignment will reach you in good condition and your customers
exporter's favors with the Royal Bank of Scotland. Let us know the time you would 25, 2019 for shipment and 1st October for negotiations.
Krishnamurti strongly advocated that any revolution can happen only through psychological will find the quality of goods up to their expectations. We look forward to receiving your
take to execute our order after we have placed it with you. All our export
transformation. He stressed on the importance of internal freedom which is a forerunner of the next order.
formalities will have to be executed by you. In view of this Letter of Credit, we undertake to accept and pay all drafts drawn within
creation of a society inhabited by free-thinking individuals. The greatest hurdle for mind is fear.
the amount. In case, we are not in a position to pay, you can sell the goods and adjust the Your faithfully
This fear is manifold. According to Krishnamurti, real freedom is possible only when there is
We look forward to receiving your prompt reply at your earliest convenient amount due to you. Russell Brown
fearlessness. It is difficult for the mind to be free of fear. This fear may be the desire to imitate,
When you accept this application and grant the Letter of Credit, please send a written
to amass wealth, or to be a follower of a spiritual guru or a political party. When the mind is date. (Sales Executive)
advice thereof to the beneficiary Leo Toys and Company, Shanghai through your bankers. We
free from the desire to show off, real freedom comes into being. When the mind is completely Yours Faithfully , await your quick response.
free from the craving for power or position, there is real freedom. When the mind sheds off the Herbert Read . Encl: 1. Insurance Papers
Yours Faithfully,
burden of tradition, real freedom comes into being. Such a mind tends to be creative and 2. Bill of Lading
(Purchase Officer) Aakash Akruwalla
reflective. Real freedom enhances boundaries of compassion and love. Such a mind is all- 3. Invoice
(CEO, Baby World)
embracing. 4. Certificate of Origin

Individual Reports
In modern times, business or industry is not a mere means of making
profits. Every sensible businessman or an industrialist has realized the importance
of other factors which play a decisive role in the smooth management of business
or industry. It is not, simply, a matter of earning profits. It is a matter of reckoning
the importance of each vital factor to assure co-ordination among various factors
in a single industry. That is to say, a scientific and professional approach has been
evolved to make any industry an everlasting success in every sense of the word.
There are executives, managers of different departments and other responsible
officers in a single business-house. An executive, manager or a secretary has to
prepare a report and submit it to the proprietors or directors. Similarly, in
government offices, a top brass has to prepare a report on any vital problem.
Therefore, an executive in a business house or a government officer should have
the skill and experience of drafting a report on a given issue. Occasions could be
numerous and varied.
Therefore, it is necessary for a responsible officer or executive to present
his report in such a manner that it offers some important guidelines to the
partners of a business or directors of a company. Hence, the person who prepares
such a report should have special knowledge of the subject, skill and experience.
The function of a report is to collect vital information on the given issue and
present it in its totality and completeness. As a prerequisite to attain this
completeness, the writer of the report should study the problem thoroughly well.
He should collect all the necessary information about the problem. The
information should be objective, unbiased and impartial. He should analyses and
synthesize all the facts, collected in the process of preparing the report.
Thereafter, he should offer his opinion which should be balanced and impersonal.
1. Opening a Sales Depot of the Company Land: 2. Establishing a labor Welfare Center for the Employees
I visited important areas of the city in order to find out a suitable place for
M/S MAHARAJA TRADERS LTD. the proposed project. A big shop is available on the University Road. It is an ideal ELECON ENGG. COMPANY
Andheri [West], place for our depot as it has a big adjoining go down for our stock. Vallabh Vidyanagar,
MUMBAI. It is quite spacious, with an area of 2500 sq. ft. The owner has demanded ANAND (Dist: Kheda)
July 22, 2019. Rs. 75,000 as monthly rent. The rent, in my opinion, is quite reasonable. July 23, 2019.
The General Manager, Water: The Managing Director,
Maharaja Traders Limited, I met the officers of Surat Municipal Corporation and discussed with them Elecon engineering Ltd,
Andheri (West), our requirement of water supply. They have promised to extend all possible co- Vallabh Vidyanagar,
Mumbai. operation to obtain connection for the water supply. ANAND.
Electricity:
Dear Sir, The said shop has the facility of electricity supply. However, we shall Dear Sir,
SUB: Report about starting a sales depot in Surat require additional supply of electricity. I met the officers Gujarat Electricity Board SUB: Report on the proposal of setting up a
I was instructed by the General Manager to visit important cities of Gujarat and talked to them about our requirement of additional electricity supply. They Welfare Centre for the employees of Elecon Engg. Ltd
and prepare a report about the feasibility of starting a sales depot in a big city of have assured of all possible co-operation. As per the resolution adopted by the Board of Directors of Elecon Engg. Company
Gujarat. Following the General Manager's instructions, I visited Ahmedabad, Staff: at a meeting held on July 5, 2019, I was asked to study the proposal of setting up
Surat, Vadodara, Rajkot and Jamnagar. I recommend Surat as the most probable It will be difficult to obtain staff locally. We need experienced personnel’s a labor welfare center for the company's employees. Following the Board's
choice for the proposed project. who know how to operate cold storage units. Hence, I suggest to transfer some of decision, I collected information about the welfare centers provided by other
Surat City: the senior technical personnel from Mumbai Head Office. They will train the local engineering companies. I held interviews with union leaders and employees of
I suggest Surat as the ideal city for the proposed project of starting a sales candidates for the job. other engineering companies. I also consulted experts on labor problems. I submit
depot. It is, at present, the fastest growing city of India. It has a population of Considered Opinion: the following report for the consideration of the management.
about 45 lakhs. Industrial progress of the city is in full swing. It has an industrial Taking into accounts all the points discussed in the report, it is my | Activities of a Welfare Centre:
complex in Udaan which is one of the biggest in the country. It is well-connected considered opinion that a sales depot in Surat will be a profitable business Some leading engineering companies have provided welfare facilities to their
with other parts of the country by rail, road and air. Surat is the hub of diamond venture. employees. Different types of facilities are covered up in a welfare center. These
industry. facilities include a primary school, residential quarters, medical aid, facilities for
Customer Base: Yours faithfully sports and games, etc. These facilities are offered to the employees and their
Currently, Surat has a very few suppliers who can provide fresh raw G. R. Ganeshan families, free of cost. I am of the opinion that setting up welfare center will
materials for dairy products and ice-cream. If Maharaja Traders can have la sales involve huge funds.
depot here, the company will have greater customer potential. I held detailed Usefulness of a Welfare Centre:
discussion with some leading traders of dairy products. They have agreed to work I am of the opinion that a welfare center will be useful to both: the management
with us in future. and the employees. It will create goodwill for the management. I interviewed a
number of employees of the company. I am happy to note that workers have
expressed satisfaction over the management's move in that direction. This will
positively affect employee's efficiency. Thus, a labor welfare center will prove a
healthy investment for the management in the long run.
Recommendations:
I make the following recommendations for the labor welfare center for the
employees of Elecon Engineering company.
1. I recommend that the company will have to appoint a full-time officer to look
after the affairs and activities of the center.
2. I suggest that the company should include the following facilities in a labor
welfare center.
[a] A kindergarten school for the children of the employees. The initial capacity of
the school will be 150 students. The employees will be charged only a token fee.
Initially, three trained children will be appointed.
[b] A primary school from Std. I to IV for 150 children is recommended. Four
trained teachers will have to be appointed for the school. Non-teaching staff will
be decided on the basis of the need.
[c] A sizable library with a reasonable stock of books in Gujarati, Hindi and English
is recommended. Magazines will be subscribed later on. Membership fee of Rs.
100 will be levied from each employee's family. This membership fee will be
collected every year.
[d] A small room will be allotted for indoor games. Other sports facilities will be
added in a phased manner.
I recommend that the functioning of the center should be inspected and its
accounts audited every year.
The company will be required to initially allocate a fund of Rs.
11.5 crore, along with Rs. 50,000 as recurring monthly expenses to set up a center
and conduct its activities. I feel that a welfare center will strengthen the relations
between the employers and employees, essential for industrial harmony.
Yours faithfully
Nirmala Rajaraman
(i)Goods totally destroyed: Rs. 2,40,000.00
(il) Goods partially damaged: Rs. 1,78,000.00
(iii) Damage to building: Rs. 80,000.00
(iv) Damage to machinery: Rs. 1,57,000.00
Total loss and damage: Rs. 6,55,000.00
The cause of the accident has not yet been ascertained. Fortunately, none of the
employees was hurt as they were given a timely warning.
The accident will affect the work of production and supply of goods. It will take, at
least, three weeks before renovation of damaged building and replacement of
machinery is complete.
Insurance:
The goods, building and machinery are fully covered under fire accident
insurance. I have already informed the insurance officer, Mr. Nehal
K. Trivedi, to send a surveyor of the company for the correct assessment of the
loss and damage incurred in the accident. Mr. Trivedi, on behalf of the company,
has assured full co-operation. Similarly, the police have also been informed of the
accident.
Yours faithfully
Bharat Swadeshi
[Manager]
3. Performance Appraisal of the Employees
RAMSONS TRADING COMPANY
Opp. Victoria Museum,
KOLKATA. [W.B.]
July 28, 2019.
Mr. Bahubali Sisodiya,
Head, Human Resources Dept,
Ramsons Trading Co.,
KOLKATA [W.B.]
Dear sir,
Sub: Performance Appraisal Document for the
Appraisal of Company's Employees I was advised by the Head of Human
Resource Department to design a performance appraisal document for the
company's employees. I have worked with Parikh Consulting Private Ltd., and
studied in detail the need for performance appraisal at Ramsons Trading
Company and have designed an appraisal for the same. Please find the salient
features of the performance appraisal documented in this report.
Background:
Ramsons Trading Company is a national company dealing in sugar, salt and
grains. We are also involved in the business of exporting the goods.
The company was established in 1960 and due to its tremendous growth in
overseas countries, it was listed on the Bombay Stock Exchange on 15th July. As
on 31st December, 2018, the company had 300 full time employees and 120
contract staff.
Compliance:
The Government of India Employee Welfare department mandated on 12th
July, 2013 that all companies with more than 250 employees (full-time) must
perform and submit to the Government of India a performance appraisal. In
accordance with this law, I submit the performance appraisal of Ramsons Trading
Company.
Parameters:
There are numerous parameters within the report according to which the
employees will be judged. It will be a three-way test for each employee:
(1) An employee will judge himself. (2) Employees will be judged by their
supervisor. The scope of each parameter will be the average of this three-way
test. For example, if an employee gives a score of 4/5 to himself, receives a score
of 3/5 from co-workers, and receives a score of 2/5 from supervisor, his final
score will be the average of all three score - 3/5.
Questions:
The appraisal, in accordance with the government requirement, will ask the
basic questions relating to the employee satisfaction such as (1) Are you satisfied
with the job? (2) Please rate the satisfaction of your job in a scale of 1 to 5. (3)
Have you ever been ill-treated by your co-workers or supervisor? (4) What is the
most difficult part of your job? (5) What can be done to improve your
performance in your current position? (6) What are your goals / objectives from
your job? (7) Please give rating to your supervisor on a scale of 1 to 5.
Evaluation:
The salary rate and promotion will be based on this appraisal report for
each employee. Following is the rating scale.
Yours Faithfully
C.R. Das .
[Manager : HRD]
4. A Fire Accident in the Factory
NEPTUNE INDUSTRIES PVT. LTD.
Phase 2, G.I.D.C. Ind. Estate,
Naroda,
AHMEDABAD
July 29, 2019.
NI/55a/’19
The Managing Director,
Neptune Ind (Pvt.) Ltd.
G.I.D.C., Naroda,
AHMEDABAD
Dear Sir,
REP: Report on the accident of fire in the factory
In accordance with your telephonic instructions, I submit a report on the
accident of fire which broke out at 3 p.m. on 27th July in the Weaving Department
of our textile process house. The circumstances in which the five broke out and
the measures taken by me are as follows.
First Hand Information:
The firsthand information was given to me by our security guard, Mr.
Dadubha Zala. He informed me about the accident at about 3.15 p.m. on the
telephone. Immediately, I contacted our assistant manager, Mr. Rashesh Purohit,
on the telephone and asked him to contact you and other directors as quickly as
possible. I reached the premises of the factory at about 4.00 p.m.
The Accident:
Following my request, the Fire and Emergency Services Department swung
into action. Two fire tenders were pressed into service. The doors of the Weaving
Department had to be broken open. Quickness and courage of the fire-brigade
personnel brought the fire under control after about 45 minutes.
Damage and Loss:
It is extremely difficult to immediately have a correct estimate of the damage and
loss of property caused by the accident. However, at this juncture, the
approximate figures of loss and damage are as follows: