Presentation on theme: "Accounting Errors Centrum pro virtuální a moderní metody a formy vzdělávání na Obchodní akademii T.G. Masaryka, Kostelec nad Orlicí."— Presentation transcript:
Accounting Errors Centrum pro virtuální a moderní metody a formy vzdělávání na Obchodní akademii T.G. Masaryka, Kostelec nad Orlicí
Debit notes Many letters of complaint arise out of accounting errors, which can be corrected by adjustments. Debit notes and credit notes are used for this purpose. Debit notes are a second charge for a consigment and become necessary if a customer has been undercharged through a mistake in the calculations on the original invoice. An explanation for the charge must be included on the debit note.
An apology should always accompany a debit note Telefono Telefax Peter Crane F. Lynch & Co. Ltd Newell Street Birmingham B3 3EL 18th November Dear Mr Crane, We would like to apologize for the mistake on invoice No..., which was due to an oversight. Please could you send us the ballance of €...? Yours Sincerely Daniele Causio Sales Director Satex S.p.A. Via di Pietra Papa, Roma
Credit notes Credit notes are sent because of accidental overcharges. A credit note may also be issued when a deposit is refunded or when goods are returned because they were not suitable or were damaged. As with a debit note a covering letter of explanation and apology should be sent with a credit note.
Example of Credit Note appology letter Telefono Telefax F. Lynch & Co. Ltd Newell Street Birmingham B3 3EL 18th November Dear Mr Brown, We are sorry to learn of your comments regarding the conditions of the goods in question sent to you. We admit that an error in packing occured and we are enclosing our Credit Note amounting to USD... as a compensation for the damaged parts. Thank you for your cooperation and look forward to your further orders. Yours Sincerely Daniele Causio Sales Director Satex S.p.A. Via di Pietra Papa, Roma
Example of Credit Note
Practice Use 20 of the 23 given verbs to fill in the missing verbs in the correct form in the sentences below: arrive | be | be afraid | be broken | be damaged | be missing | cause | check | complain | ensure | find | not agree | not be packed | not match | notice | open | order | pay | receive | return | see | send | understand 1.We..... you..... us the wrong goods. 2.The contents of case with the packing list. 3.We sweaters, but only … When we ….. the consignment, we ….. that the jeans ….. of the wrong sizes. 5.Unfortunatelly, the material ….. the samples.
Practice 6. When we ….. the case, we ….. that item 6 from our order … Some of the china ….. because the goods ….. sufficiently well. 8. We ….. no alternative but to ….. the goods to you. 9. Please ….. the replacement goods ….. in time for the fair. 10. You ….. that the delay in delviery ….. us considerable inconvenience. Use 20 of the 23 given verbs to fill in the missing verbs in the correct form in the sentences below: arrive | be | be afraid | be broken | be damaged | be missing | cause | check | complain | ensure | find | not agree | not be packed | not match | notice | open | order | pay | receive | return | see | send | understand
Test Fill in the gaps with the words below: (as for the salutation and ending of the letter use the usual words) ascertained, comply, dispatch, recognise, of, regret, clain, consigment, expiry, claimed Dr We refer to your letter April and to inform you that it has been in our control department that the spare parts were to you as stated in our invoice. Beside this fact the was dispatched from our factory after the of the quaranteed period. We are sorry we cannot with your wishes this time and hope you will our position. Yours
Test Translate into Czech 1.We are sorry to inform you that your last consigment has not turned out to our satisfaction. 2.We are placing faulty goods at your disposal. 3.Please accept our apologies for the inconvenience caused by this oversight. 4.We regret that in this case we cannot accept the return of the goods. 5.We would suggest that you report the damage to the insurance company.
Test Translate into English 1.Část zboží byla poškozena během dopravy. 2.Tato záležitost mi způsobila velké nepříjemnosti. 3.Zjistili jsme, že chybí… 4.Dejte nám vědět, co hodláte v této záležitosti dělat. 5.Posíláme Vám … jako náhradu za zboží.
Test Write the following letter in correct business layout: Pragoexpo s. r. o. (sales manager Mr P. Novák, Praha 1, Evropská 156, ) replies to a complaint made by Morton and Sons Toy World Shops (Borough House, Borough Road, Cleveland, TS1 3BA). Pragoexpo regrets to hear that in its last consignment of toys one case arrived badly damaged and the contents broken. The packing had been given great care and therefore the damage can only have been caused by rough handling in transit. Pragoexpo is ready to replace the damaged goods, but it needs an official document giving details of the damage, to be able to claim damages from the insurance company. Pragoexpo hopes to receive the document by return and promises to dispatch the new toys within a few days.
Použité prameny Ashley, A.: Oxford handbook of Commercial Correspondence, Oxford 2003 Anglická obchodní korespondence Milena Bočánková, Iva Hedvábná, Miroslav Kalina, Ekopress, 2004 Write It Right! Anglická obchodní korespondence, David Clarke, Dieter Wessels, Fraus 2009