Pengelolaan Kas Kecil (2)

A.      Macam-macam bukti transaksi kas kecil

1.    Kuitansi

Kuitansi adalah surat bukti adanya penerimaan uang pembayaran. Kuitansi ditandatangani oleh pihak yang mnerima uang. Kuitansi pada umumnya mempunyai dua sisi, yaitu sisi kanan dan sisi kiri.

2.     Cek

Cek adalah surat perintah yang dibuat oleh pihak yang mempunyai simpanan di bank, agar bank tersebut membayar sejumlah uang tertentu kepada pihak/orang yang namanya tertera di dalam cek tersebut atau si pembawa cek.

3.    Faktur

Faktur adalah surat bukti terjadinya transaksi pembelian atau penjualan secara kredit. Faktur dibuat oleh penjual yang diserahkan kepada pembeli bersamaan dengan barang yang dijual. Faktur biasanya dibuat rangkap tiga, lembar pertama untuk pembeli, lembar kedua untuk penjual, dan lembar ketiga untuk arsip.

4.     Nota

a.    Nota Kontan

     Nota kontan adalah bukti transaksi terjadinya pembelian secara tunai. Nota kontan dibuat oleh penjual untuk pembeli. Biasanya dibuat rangkap dua, lebar yang asli diberikan kepada pembeli sedangkan salinannya disimpan sebagai arsip oleh penjual. Dalam nota kontan dijelaskan tentang :

1.    Nama barang

2.    Banyak barang

3.    Harga satuan

4.    Jumlah, harga satuan dikali banyknya barang yang dibeli

5.    Jumlah harga seluruhnya (total)

b.    Nota debet dan nota kredit

     Nota debet dan nota kredit adalah bukti transaksi adanya pengembalian barang karena barang rusak atau tidak sesuai dengan pesanan. Nota debet dibuat oleh pembeli karena barang yang dibeli tidak sesuai pesanan dan sebagaibukti adanya pengurangan utang usaha. Sedangkan nota kredit dibuat oleh penjual yang menerima barang kembali dan sebagai bukti adanya pengurangan piutang usaha.

5.    Bukti kas masuk

Bukti kas masuk adalah bukti transaksi yang dibuat oleh pemegang dana kas kecil bahwa telah menerima sejumlah uang untuk keperluan kas kecil, biasanya untuk pengisian kas kecil. Bukti penerimaan kas kecil dilampirkan juga foto kopi cek apabila pemberian dana kas kecil menggunakan cek.

6.    Bukti kas keluar

Bukti kas keluar adalah bukti transaksi yang dibuat oleh pemegang dana kas kecil bahwa telah mengeluarkan sejumlah uang tertentu untuk keperluan pembayaran.

7.    Formulir pengajuan dana kas kecil

Formulir pengajuan dana kas kecil adalah formulir yang digunakan untuk mengajukan pengisian dana kas kecil. Formulir pengajuan dana kas kecil ini hanya digunakan pada sistem imprest, yaitu pada pembukuan kas kecil sistem dana tetap, sedangkan pada sistem fluktuatif tidak menggunakan formulir pengajuan dana kas kecil.

B.       Perlengkapan dan peralatan administrasi

Perlengkapan dan peralatan administrasi yang perlu dipersiapkan dalam mengelola kas kecil, antara lain:

c.    Formulir bukti kas masuk

d.   Formulir bukti kas keluar

e.   Formulir pengajuan dana kas kecil

f.     Berbagai macam bukti transaksi

g.   Peti uang

h.   Ordner

i.     Buku kas

j.    Alat tulis

k.  Komputer

l.     Printer

m. Perforator

n.   Stapler

o.  Tab/guide

       Perlengkapan administrasi dana kas kecil

1.    Bukti transaksi penerimaan atau pengisian kembali dana kas kecil, seperti: cek.

2. Bukti transaksi yang berkaitan dengan pengeluaran uang tunai dari dana kas kecil seperti;

     1) bukti pembayaran biaya listrik dari PLN

     2) bukti pembayaran biaya air dari PDAM

     3) bukti pembayaran telepon dari PT TELKOM

     4) bukti pembelian alat-alat kantor, seperti: nota        kontan

     5) bukti pembayaran biaya iklan, seperti: kuitansi

     6) bukti pembelian materai dan perangko

     7) bukti pengeluaran untuk ongkos transportasi, seperti bon atau kuitansi

3.  Peralatan tulis menulis, seperti: bolpoint, pensil, karet penghapus, penggaris, dsb.

4.  Alat untuk menghitung, seperti: kalkulator

5. Formulir jurnal

6. Formulir penerimaan dan pengeluaran atau mutasi dana kas kecil.

7. Buku kas kecil.

C.       Mengenali Dokumen Pemakaian Kas Kecil

Kasir pemegang kas kecil dapat mengklasifikasikan ke dalam perkiraan-perkiraan yang tepat:

           1  Pembelian perangko dan materai termasuk ke dalam perkiraan peralatan kantor atau suplai kantor                 atau benda pos.

           2.    Dana sosial untuk karyawan yang sakit atau anggota keluarganya meninggal, termasuk dalam 

                perkiraan biaya rupa-rupa.

           3.    Pengisian bensin dan solar untuk kendaraan guna kepentingan kantor dimasukkan pada biaya                        transportasi.

           4.    Biaya iklan di surat kabar, radio, dan pembuatan brosur dimasukkan pada perkiraan biaya iklan.

           5.  Biaya listrik dan air dimasukkan pada perkiraan biaya listrik dan air.

           6.  Biaya telepon, faksimile, telex dimasukkan pada biaya telepon, dsb.

PENGELOLAAN KAS KECIL (1)

A.      Pengertian Kas Kecil

Menurut KBBI, kas adalah tempat menyimpan uang; tempat membayar dan menerima uang; keluar masuknya uang. Sedangkan menurut Kamus Istilah Akuntansi, kas merupakan alat pembayaran yang dapat diterima oleh bank dengan nilai nominal untuk disimpan. Dalam arti sempit, kas adalah sejumlah uang tunai dalam bentuk uang kertas dan uang logam, sedangkan dalam arti yang lebih luas, kas juga termasuk cek, wesel pos, dan simpanan bank. Jadi, kas adalah alat pembayaran yang digunakan untuk membiayai kegiatan umum perusahaan.

Yang termasuk kas perusahaan antara lain:

                  1).            Uang tunai yakni uang kertas dan uang logam sebagai alat pembayaran yang sah

                  2).            Cek yaitu surat perintah yang dibuat oleh pihak yang mempunyai simpanan di bank, agar bank tersebut membayar sejumlah uang tertentu kepada pihak/orang yang namanya tertera di dalam cek atau si pembawa cek

                  3).            Cashier’s check yaitu cek yang dibuat oleh suatu bank, yang merupakan surat perintah bayar dari bank kepada bank itu sendiri.

                  4).            Treveler’s check yaitu cek perjalanan yang dikeluarkan oleh suatu bank untuk kepentinan oang-orang yang bepergian dan dapat digunakan untuk melakukan pembayaran-pembayaran.

                  5).            Simpanan di bank

                  6).            Postal money order yaitu sejenis pos wesel yang setiap waktu dapat diuangkan di kantor pos.

                  7).            Money order yaitu surat perintah abyar yang setiap waktu dapat ditukarkan dengan uang oleh yang disebutkan dalam surat tersebut.

Yang tidak termasuk kas, antara lain:

                    1).          Time deposit (deposito berjangka) yaitu simpanan uang di bank yang tidak dapat diuangkan setiap waktu. Pengambilannya harus menunggu selama jangka waktu tertentu.

                    2).          Obligasi yang dikeluarkan oleh perusahaan lain

                    3).          Saham yang dikeluarkan oleh perusahaan lain

Kas Kecil (pettty cash) yaitu sejumlah uang tunai yang disediakan untuk membayar keperluan atasan atau pimpinan atau bagian di kantor yang jumlahnya relatif kecil, sehingga mendukung kelancaran kegiatan pimpinan.

B.       Tujuan Kas Kecil

Tujuan dibentuknya kas kecil, antara lain:

1.      Untuk membayar pengeluaran yang jumlahnya kecil (biasanya sudah ditentukan batas maksimum)

2.      Untuk membayar pengeluaran yang sifatnya mendadak

3.      Untuk keperluan pembayaran yang jumlahnya kecil dan tidak praktis bila dibayarkan dengan cek

4.      Untuk membantu kelancaran kegiatan pimpinan

5.      Untuk membantu administrasi kantor atau sekretaris dalam melaksanakan tugasnya yaitu memberikan pelayanan yang optimal kepada kolega dan pelanggan

C.       Karakteristik Kas Kecil

1.      Jumlahnya dibatasi tidak lebih atau tidak kurang dari suatu jumlah tertentu yang telah ditentukan oleh manajemen perusahaan. Tentunya masing-masing perusahaan menetapkan jumlah yang berbeda sesuai dengan sekala operasional perusahaan (biasanya antara Rp 500,000,- sampai dengan Rp 5,000,000,- )

2.      Dipergunakan untuk mendanai transaksi kecil yang sifatnya rutin setiap hari

3.      Disimpan di tempat khusus, entah itu dengan kotak kecil, yang biasa disebut dengan petty cash box atau di dalam sebuah amplop.

4.      Ditangani atau dipegang oleh petugas keuangan di tingkatan pemula (Junior Cashier).

D.      Prosedur Penanganan Kas Kecil

1.      Staf administrasi kantor atau sekretaris membuat permohonan pengisian dana kas kecil (mengisi formulir pengajuan dana kas kecil) kepada bagian keuangan atau bendahara perusahaan dengan melampirkan pembukuan kas kecil bulan sebelumnya yang telah disetujui oleh pimpinan.

2.      Jika permohonan disetujui, administrasi kantor atau sekretaris menerima dana pengisian kas kecil dari bendahara perusahaan berupa uang tunai atau cek

3.      Staf administrasi kantor atau sekretaris mencatat penerimaan dana tersebut ke dalam Bukti Kas Masuk, ditandatangai oleh administrasi kantor atau sekretaris dan kasir atau bendahara serta diketahui atau disetujui oleh pimpinan dari administrasi kantor atau sekretaris  tersebut, serta dilampiri dengan fotokopi cek (bila menggunakan cek). Berilah no bukti Kas Masuk secara urut berdasarkan tanggal.

4.      Catat pemasukan kas ke dalam buku kas

5.      Uang disimpan dalam tempat yang aman. Diataruh dalam peti uang khusus yang berukuran kecil (kotak kas kecil atau cash box), kemudian disimpan dalam lemari yang terkunci.

6.      Bukti Kas Masuk disimpan dalam ordner

7.      Staf administrasi kantor atau sekretaris dapat mengeluarkan dana kas kecil sesuai dengan keperluan atasan atau pimpinan. Staf administrasi kantor atau sekretaris harus dapat mengelola dan mencatat penggunaan dana kas kecil sebaik-baiknya. Segala pengeluaran  harus ada bukti-bukti pengeluaran yang dapat dipertanggungjawabakan serta sah menurut hukum.

8.      Setiap terjadi pengeluaran, administrasi kantor atau sekretaris harus mencatat pengeluaran tersebut ke dalam Bukti Kas Keluar, kemudian satukan Bukti Kas Keluar dengan bukti transaksi penggunaan uang seperti nota, faktur, dan kuitansi. Berilah nomor bukti secara urut berdasarkan tanggal.

9.      Minta tanda tangan pimpinan pada Bukti Kas Keluar

10.  Catat dan masukkan data Bukti Kas Keluar ke dalam Buku Kas sesuai dengan sistem yang digunakan.

11.  Simpan semua dokumen pengeluaran pada ordner

12.  Buat laporan pertanggungjawaban penggunaan kas keceil lengkap dengan bukti-bukti transaksinya. Laporan ini harus mendapat persetujuan pimpinan yang selanjutnya akan dilaprkan ke bagian keuangan utnuk mendapatkan kembali pengisian dana kas kecil berikutnya, transaksinya begitu seterusnya.

E.       Penetapan Batas Saldo Minimal dan Maksimal

Diawal pembentukan kas kecil, manajemen hendaknya menetapkan nominal yang pasti mengenai saldo minimal dan saldo maksimal atas kas kecil. Seperti telah disampaikan di atas, nominl yang akan ditentukan disesuaikan dengan sekala operasional perusahaan. Sekiranya manajemen menggap perlu untuk mengubah batasan saldo minimal atau saldo maksimal kas kecil, tentu boleh dilakukan, akan tetapi kebijakan baru itu hendaklah di umumkan secara resmi, dab disosialisasikan kepada semua pihak di perusahaan, untuk diketahui dan dijadikan dasar pertimbangan bagi setiap departemen di perusahaan di dalam melakukan permintaan akan dana atau pembelian barang.

F.        Petugas Pelaksanan Kas Kecil

Minimal ada dua petugas pelaksana kas kecil. Mengingat fungsi dari kas kecil yang diperuntukkan untuk mendanai transaksi transaksi kecil yang sifatnya rutin setiap hari, satu orang petugas saja tidaklah cukup. Ketika salah satu kasir kas kecil meninggalkan kantor, entah karena pergantian shift atau karena cuti, hendaknya masih ada petugas kas keci lain yang dapat menggantikannya.

Seorang kasir kas kecil sebaiknya memenuhi kriteria-krietria sebagai berikut : Menguasai dasar-dasar akuntansi, mampu menangani pembelian-pembelian dalam jumlah kecil, dapat bersikap konsisten, jujur dan mampu melakukan pekerjaan-perjaan yang memerlukan penggunaan spreadsheet sederhana (Misalnya : Excel).

Manajemen hendaknya menyediakan pelatihan (training) yang memadai mengenai penanganan kas kecil. Memberikan petunjuk atau tips bagaimana melaksanakan kas kecil, mulai dari tata cara pengisian kembali kas kecil sanpai dengan cara-cara rekonsiliasi kas kecil, dan prosedur pembelian.

Daftar Pustaka

Endang R, Sri, dkk. 2011. Modul Mengelola Kas Kecil. Jakarta: Erlangga

(Sumber lain yang relevan)

EXAMPLE OF BUSINESS LETTER

Enquiry Letter

YUNAN & CO. LTD

123 Rosse Street

Telp. (0281) 123456, Web.: www.yunan.com, email: yunan@gmail.com

Bandung-Jawa Barat

Ref : 33/D/V/2013                                                          

17 May 2013

Soraya Suppliers Ltd.

21 Soedirman Street

Jakarta

Dear Sirs,

We have seen your advertisement in The Jakarta Post about your product.

We are very interested with your product. And we should be grateful if you could send us your latest catalog, price list, and term of payment.

We hope to hear from your shortly.

Yours sincerely,

Lilis Yunani

Purchasing Manager

Complaint Letter

INTI JAYA LTD

289 Demak Street

Telp. (0281) 890768, web.: www.intijaya.com, email: intijaya@yahoo.com

Central Java

15 June 2013

Attn : Mr. Richard Brown

Sales Manager of Abadi Bagus Ltd.

123 Perdana Raya Street

Medan-North Sumatera

Dear Mr. Brown,

I am writing to inform you that the goods we ordered from your company have been broken.

I received the order on 14 June 2013. Unfortunately, we opened it, I saw the goods condition have broken. The goods of our order are five pack of Batik and five pack of bag. One of five pack of Batik have broken. Button from clothes of Batik missing and there is not have pocket like our order. And one of five pack of bag have also broken. A zipper of the bag have damaged.

To resolved that problem I would like you to send us one pack of Batik and one pack of bag like we ordered before. And we will send back you pack of goods that broken. We also enclosed list of goods receipt.

We have been your costumer for  long time, and you know it as well. This is the first time we got the problem like this. We hope you can resolved this problem soon.

We look forward to hearing from you by return.

Your sincerely,

Lilis Yunani

Purchasing Manager

Enc. 1

EXAMPLE FROM BUSINESS LETTER

SALES LETTER

SAMSUNG ELECTRONIC CORPORATION

123 Bougenvile Street

Telp. ( 0281) 345678, web: www.samsung.com, email: samsung@yahoo.co.id

BANDUNG

Ref : 93/C/V/2013                                                                                

31 May 2013

Mr. Walter Spencer

Purchase Manager of Semarang Continental Hotel

4 Papandayan Street

Semarang 50003

Dear Mr. Spencer,

Do you want to change your room with new design? If you want to change your room with new design, you can add a new facilities with new LCD TV from our company.

We produce LCD TV with more colours and this product is very slim, wide, and flat. LCD TV of our company have a good quality with loud speaker that make your guests like in movie. It's different with other product. Our product have feature with touch screen that make easier user. This product have competitive price and are popular with customers. The product which is specially designed for hotel guests and offer 15% discount on all orders above Rp. 75.000.000,00. We have enclose our lates catalogue, price list and term of payment.

For more information, please go to our website at www.samsung.com and you can sent us email at samsung@yahoo.co.id.

Sincerely yours, 

Lilis Yunani

Sales Manager

Enc. 3

ORDER LETTER

EMPIRE INTERNATIONAL SERVICE INC

256 Green One Avenue, Baltimore

Telp. (0281) 678910, Web: www.empire.com, email: empire@yahoo.co.id

Maryland 21245

Your ref: 34LA

Our ref  : 22VI

7 June 2013

Mrs. Nancy L. Miller

Sony Corporation Inc

234 Avenue Street

Porthmout, Virginio 23002

Dear Mrs. Miller,

Subject : Purchase Order No. 03L

Thanks you for your letter of 2 June 2013, enclosing your catalogue, price list and enclose an offical order from No. 23DC.

We have read your catalogue very carefully. We are very pleased with the quality of the product that you offered. Your product is very excellence than other product. We are very interested and we order your product.

We enclose our purchase order and shall pay for that product by banker's transfer on receipt of pro-forma invoice. Please sent our request delivery within two weeks and confirm that you will be able to deliver the goods.

Your sincerely,

Lilis Yunani

Enc. 1

BUSINESS CORESPONDENCE (GOODWILL LETTER)

A goodwill letter is a letter written by a company to built good relationship, create good reputation, and show friendlines with other company in business. Good will brings in new business and strengthens old business relation. Goodwil letters have tremendous impact on business. Goodwil correspondence consists of such letter as letter of congratulation, appreciation, regret, sympathy, gratitude, condolence, etc. These should be sent out as there are occasion.

Goodwill letter are very much appreciated. They should always be brief, prompt, courteous, friendly informal and sincere. It is better if they are handwrittten. They often result in appreciable increase in all your business and profits. The main purpose of these letters is to build goodwill and sell a good reputation and friendliness of organisation. They create more friends and customers and retain the old ones.

1)      Congratulation Letter

Congratulation letter is used to praise an individual's accomplishments or success. It is a simple way of expressing your appreciation for the person who beholds commendable qualities and extra-ordinary abilities that helped to achieve high success in life. This is a very personal and friendly letter that should behold lot of enthusiasm and congratulatory expression for the reader without showcasing any signs of jealousy.

There are many reasons or situations that come across when you feel like writing one such letter for your friend, loved one, or any relative. Some of the most popular situations wherein the needs to write congratulation letters seem more justified are:

1. Starting a new business
2. Friend or associate getting promotion
3. Winning an award or any kind of Honor
4. Doing something extraordinary, etc.

http://goarticles.com/article/Important-Rules-to-Write-a-Congratulations-Letter/4435651/

Tips for Writing Congratulations Letters 

• Congratulate the reader for her achievement, accomplishment, anniversary,new child, or whatever.

• Tell her where you learned about the accomplishment.

• Add a comment of a personal nature (e.g., if the reader is a former teacher,tell him how much being in his class meant to you).

http://www.amcham.lu/press/2011/        

2)      Appreciation Letter

Business appreciation letters are familiar between various organizations, where they thank and appreciate the other company for some good reason. If few or many company complete a project together, each company appreciate the other for rendering a valuable work.

Writing an appreciation letter is a professionally meant letter for saying thank you. Here the writer views to the reader some good qualities of the reader which has come into the vicinity of the management. By reading appreciation letter, one hope is developed thus motivating the reader for more hard work and more successful life ahead. These letters always glitters honesty and sincerity from organization point of view. Appreciation letters are a bit lengthy though it has to bring tehe fact towards the reader about which work of his is appreciated by the management.

Here are some excellent tips to constructing an effective appreciation letter:

* The most important aspect of writing an appreciation letter is delivering thanks at the right time. A prompt response is always appreciated and admired.

* Start the letter by addressing it to someone whom you want to heartily thank.

* Be to the point and expressively state the reason why you want to show gratitude.

* Explain the reader all the special moments when his or her help has made a significant influence in your life.

* Be direct and concise. Don't use any kind of flowery language and fancy fonts.

* Remember the reader would love to feel special by you appreciation. He or she is not interested in knowing how colorful and creative you are in your writing.

* In your statements, use words of admiration, gratitude, recognition, and intimacy.

* Don't use words and statements that are difficult to understand and co-relate.

* Be honest and sincere because most of the time people can read your lies in your words and statements. Always keep in mind it's not hard to catch a lie.

* Don't say thanks beforehand. Thanking in advance for any prospective support or help is presumptuous.

* Also keep in mind that whatever you choose to write can help strengthen your bonding with that specified person.

* Close your letter on a positive note accompanied with warm regards and best wishes for continued success and happiness.

3)      Regret Letter

A regret letter is one kind of formal letter to intimate your negative decision. Through this letter, you can tell someone of your decision to turn down an opportunity or negate any step that is about to be taken. Regret letter is a letter by which you can decline any type of invitation too. Actually, this is a formal notice from you to the sender but the style of the notice depends on the people involved and type of the occasion.

Tips for Writing a Business Apology Letter:

• Do not make excuses. Take full responsibility for the mistake.
• Share the steps that will be taken to make sure the same mistake is not made in the future.
• Offer the customer something (either in cash or in kind) to make up for this mistake and to accommodate what he or she experienced.
• Close the letter respectfully and mention you would like to continue to work with them.

http://www.mbahro.com/News/tabid/110/entryid/124/Business-Apology-Letter-Sample.aspx

4)      Sympathy Letter

Business sympathy letter is written to the known company owner on his huge business loss. Through this letter you must try to give him sympathy and comfort on his big loss. You should give him believe that he will cover this loss in the next financial year. Tell him to have belief in God and do hard work to achieve his goals.

Example :

To,

Rick M. Whitefield

2256 School House Road

Jackson, MS 39211

8^th June, 2010

Dear Mr. Rick

I got the sad news from annual report that you had a huge financial loss in this financial year because of fraud done by your manager. It is very important to have faithful employees in the company so you must give a punishment to your manager on his fraud.

Please accept my deepest sympathy in your sad time. I pray to God that you can recover this loss in next financial year. So, have faith in God and do your hard work to again take your business at peak. Please tell me if you want any help.

Your sincerely,

Edward

http://www.letters.org/

5)      Gratitude Letter

By definition, letters of thanks are most often written for personal situations as opposed to business situations. In contrast, letters of thanks for business situations are most often referred to as appreciation letters, or letters of appreciation. Due to their business nature, these types of thank you letter tend to be written more formally than personal thank you letters.

http://www.writinghelp-central.com/

Tips to write gratitude letter:

1.      Make it fresh & friendly

Write the letter as if you were speaking with a friend. Don’t worry about writing perfect sentences. If it’s difficult to write or taking too long, you’re thinking too much. Let the words flow from you. The last thing you want is for the letter to sound like it was mass produced by a bureaucracy.

2.      Make it personal

You never ever want to address your letter: “Dear Supporter.” Instead, use the person’s name. Also include the gift amount and any other details that will make the donor feel like the letter was intended for them, not just some random supporter.

3.      Create continuity

Be sure to coordinate the thank you letter with the original appeal. For instance, if the original appeal asked for money to save the whales, the thank you letter should mention how much this is going to help the whales.

4.      Show appreciation

This one seems pretty obvious, but showing appreciation is about more than just saying “thank you.” It’s about letting donors know that their donation is going to play a vital role in allowing you to do good and that your organization wouldn’t be able to continue its valuable mission without generous people like them.

5.      Tell donors how their donation will be used

You want donors to be able to visualize their donation at work so that they can get real gratification out of the act of giving. For that reason, be sure to tell donors how their donation will be used and reassure them that it will be used as they intended. If you can include pictures showing their donation at work, all the better. It will increase the likelihood that they will donate again.

6.      Make it authentic

Be sure to use a real signature from someone of importance in the organization and whom donors will recognize. On the envelope, use real stamps and labels. Labels work better than peek envelopes which appear mass produced. If it’s possible, include a personal hand-written note. Long-time donors will really appreciate this.

7.      Invite the donor to connect

Keep the conversation going by inviting the donor to call or visit the organization. Donors will appreciate this as you are showing an interest in them and their connection to the organization as a donor and partner.

8.      Get it out fast

Try to send out thank you letters within 48 hours of the donation. For some organizations this will be impossible, but remember that sooner is better. Donors not only want to feel appreciated soon after the act of giving, but they want to be reassured that you got their donation.

http://sumac.com/how-to-write-the-perfect-thank-you-letter

6)      Condolence Letter

A letter of condolence, or condolence letter, in a business situation, should be a direct, short, and sincere. These letters are also sometimes referreed to as sympathy letters, or letters of sympathy. Business condolence letters are normally typewritten on corporate letterhead paper. The sample letter of condolence below is typical of a business condolence situation.

Quick Tips for Writing Condolence Notes:

• Don’t write your letter in a formal or stiff manner.  A great way to determine if your letter sounds natural and genuine is to read it out loud.  It should sound as if you are simply speaking to the recipient. 

• Avoid mentioning anything other than the deceased and wishing the recipient well. For instance, adding details about your family or asking questions unrelated to the loss is not a good idea.

• Follow through with any offer you make to the recipient.  If you offer to call them in a few days to check in with them, make sure you do so.  If you offer to baby-sit their children, make sure you follow up with a phone call in a few days and reiterate the offer.  If you can’t follow through with something, don’t offer it in the letter.

• Write your condolence letter or note on pretty stationary or paper.  You can even opt for a sympathy card, but insert your letter rather than writing the entire thing on the card.

http://blog.pricelesswriters.com/how-to-write-a-perfect-condolence-letter/

Example :

November 30, 20xx

Mr. Jim Hollingsworth
President and CEO
Penn Manufacturing Inc.
1260 North Washington Avenue
Scranton, Pennsylvania 18503

Dear Jim:

Please accept my sincere condolences for the sudden loss of your dear brother Ray last week. I can only imagine what a shock it must be to you and the PMI extended family. Indeed, it was only two weeks ago that Ray and I shared a table at the Mayor's annual fundraiser.

I know what a difficult loss this will be for you in particular. Not only will you miss your cherished brother but also a trusted business partner and advisor. I can only imagine the depth of the void that it will leave in your personal, family, and business lives.

As you know, Ray and I go back more than 20 years both as friends and business associates. Not only was he a great person to do business with, he was also an excellent golfing partner with whom I spent many memorable days on the links over the years. He had an amazing sense of humor and was a gifted storyteller. In business dealings Ray was always straightforward and as honest as the day is long. In short, your brother Ray was an exceptional friend, colleague and customer who will be deeply missed by all who knew him.

Would you please pass on my sincere condolences to all of the employees at Penn Manufacturing and let them know that we here at Allied Building Systems collectively mourn Ray's loss.

Sincere condolences,


Brad Fender

http://www.writinghelp-central.com/ 
   

7)      Invitation Letter

Invitation letter is a key business marketing letter that is typically used to invite clients or customers to participate in special business events.To help you right an effective invitation letter, given below are certain points you can easily refer to:

1.      The date and day of the occasion is the most important information to be included. Invitees can reschedule their programs to be present at the event. In formal letter, absence of such key information makes your appear unprofessional. Ideally, for maximum participation, events should be organized on any convenient day, weekends, or national holidays.

2.      You may be well-versed with your area but the invitee may be visiting the place for the first time. Therefore, ensure to give the complete accurate address of the venue. If you feel that the invitees will find it difficult to reach the venue, then get a map of the venue printed on the invitation letter.

3.      To help invitees from the embarrassment of reaching the venue late or very early, it is important to mention the time slots of all the programs of the event. For example, opening ceremony between 7 p.m.-8 p.m., speech by a distinguished guest between 8.00-9.00 p.m. and so on. 

4.      If the event is organized around a theme, then it must be stated. For example, a theme can be "Pink is the Color of the Day." 

5.      If you intend not to receive any gifts, it is important to mention about the same. 

6.      It is always advisable to give your phone numbers, so that the invitees can contact you for any assistance. 

7.      Ensure that the letters reach the invitees much before the special day. Accordingly, they can plan their day and attend the function.

http://goarticles.com/article/7-Tips-for-Writing-an-Invitation-Letter/4428661/