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CHAPTER 5

NOTE MAKING
GOALS

Learners will be able to-


1. To read texts of varied lengths from a wide range of subjects and analyse them critically.
2. To develop a basic understanding of note making and its nuances.
3. To use different techniques of note making: linear and non-linear.
4. To improve comprehension and retention of text through accurate and meaningful notes.
5. To develop excellent review and reusable resources.

LEARNING OBJECTIVES
 Skim through (reading the text quickly) to identify the main idea / theme of text.
 Scan (look at all parts of carefully) for details.
 Differentiate between main ideas and supporting details.
 Sift through the given material to identify the most important details.
 Provide an appropriate title for the given information / text.
 Categorise the information gathered under suitable headings and sub- headings.
 Present the given information in the form of notes using appropriate format.
 Use symbols, abbreviations and acronyms while making notes, to save time.
 Summarise the given notes in as few words as possible.

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5.2 BUSINESS CORRESPONDENCE AND REPORTING

INTRODUCTION
Note making is an essential study skill. Amongst the most important measure to achieve excellence in
academics is making good notes and reviewing them regularly to maximise learning. According to a dictionary
definition, note making is the practice of recording information from another source. The source could be a
book, an event, a meeting or a discussion. Note making is useful as going through bulky documents (both hard
copy and soft copy), attending lectures and day-long conferences trying to remember what was preached, can
be very tedious.
Moreover, it has become imperative that the skill of note making be developed in a world where there is an
explosion of information. There is a scarcity of time and the information available is vast, therefore, making
brief notes with filtered and relevant information offers convenience. It allows one to skim and scan through
available sources and make note of the desired knowledge in a form that is not only easy to write, easy to read
but also less theoretical.

ADVANTAGES OF NOTE MAKING


One of the main advantages is that the learner can make notes in a pattern that he/she is comfortable and
familiar with. Notes are useful records of important points for future use. They aid in presenting information in a
more organised and planned manner so as to help you to remember pertinent details effectively. Making notes
that are effective is about making sense of the material in a manner that is personal and individualised, thus
ensuring a better understanding. Furthermore, note making helps learners master the art of learning volumes of
text quicker and aids in saving time while revising, particularly before exams.
A few different styles of note making have been discussed in this chapter. For the benefit of the students,
sample notes and practice exercises have been included. However, for academic purposes there is a specified
format and style that is followed. It is advisable to follow the given template to keep your notes in the standard
form to make them readable.

STRATEGIES FOR EFFECTIVE NOTE MAKING


♦ Read the text at least twice. The first time to get an overview or to identify the main idea and the
second time to draw important points.
♦ Frame a heading/title based on the main idea. It should be short. Avoid using long sentences as a title.
♦ Look at how the main idea has been presented and developed. Normally there are three or four
subordinate/associated ideas. You can frame subheadings based on these.
♦ Ignore information or points which are less important. Be as brief and specific as possible. Leave out
examples and other unnecessary details.
♦ Systematically divide and sub-divide the important information, write the points in logical sequence.
♦ Though you write in phrases or points only, the information should be complete.
♦ Indent, i.e., suitably space and number the sub-headings and sub-sub points.

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3 NOTE MAKING 5.3

♦ Leave no space for ambiguity.


♦ Avoid adding your own interpretation.
♦ Ensure that you DO NOT change the author’s intended meaning.
♦ Abbreviate often-repeated terms or lengthy words. Any abbreviation used should not hamper
comprehension.

NOTE MAKING AND NOTE TAKING


Often the two terms, note taking and note making, are used synonymously. But we must distinguish between
the two as there are subtle differences between them.
Note taking is a passive process that involves taking down what is heard or read without actually processing
the information. Information is often copied from the original source and rewritten in a similar layout. In note
taking, notes being taken are often unselective, trying to cover as much of the information as possible without
highlighting the main points or issues.
Whereas, note making is a more active and focused activity. It assists your understanding of new material if the
notes are organised in your own way and in your own words. Here the attempt is to produce notes that are
organised in a way that makes more sense or leads to more connections between them. Note making makes it
easier to distinguish between important issues and detail.
Note taking should be regarded as the first-stage of the process and should lead to note making.

STYLES OF NOTE MAKING


As mentioned earlier, note making allows one to skim and scan through available sources and make note of the
desired knowledge in a form that is not only easy to write, easy to read but also less theoretical. Therefore,
there are various ways in which one can present their notes. Typically, there are two styles of note making:
Linear and Non-linear.
I) Linear Note Making
Linear note making is the simplest, therefore, the most common style of note making used by people.
In this form of note making, notes are written down the page, one line after the other in a structured
manner. Such notes include headings for main ideas and concepts, sub-headings for main points
within those ideas. Linear notes include use of key words, underlining, indentation, and use of
abbreviations. This format will be discussed in detail later in the chapter.
Example:
Note Making Tips
A. Reading
A.1 read twice
A.1.1 1st time – identify main idea
A.1.2 2nd time – identify important points

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5.4 BUSINESS CORRESPONDENCE AND REPORTING

A.2 UL imp. words


B. Planning – division of content acc. to
B.1 theme
B.2 importance
B.3 time
C. Writing
C.1 sub - headings
C.1.1 about 3 – 4
C.1.2 use phrases
C.1.3 ignore unimportant info.
C.1.4 indent and number sub-headings and sub- points
C.2 abbreviation
C.2.1 abbreviate long words/often rpted words
C.2.2 use common symbols and acronyms
II) Non- Linear Note -Making
Non- linear notes have some distinctive patterns. They present and connect ideas in diagrammatical,
non-linear forms. Non-linear styles of note making include mind maps, tables, flowcharts, and tree
diagrams. This technique has a number of advantages. It enables you to see a large amount of
information on one page and the connections between the key concepts can be shown easily.
Mind mapping is a more visual representation of information. Ideas are presented diagrammatically.
The mind map starts with a main concept and branches out to other concepts related to the main idea.
Each of these is comparable to the sub-heading and details in linear note making. Mind maps can
include images, words, symbols and other visual representations of concepts. Moreover, additional
information can be included easily and the open ended nature of the pattern means that new
connections can be made easily.
Example:

Source: www.mindmapart.com

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5 NOTE MAKING 5.5

A table is most commonly used to make comparisons. This form of note making is an extremely simple and
effective way of presenting differences and similarities with clarity.
Example:

Linear Note Making Non- Linear Note Making

Connections between ideas are clear Connections between ideas are quite clear
Not very visually appealing Very visually appealing
Very difficult to add information later Normally easy to add information later
Structured Not very structured
Made using a format No fixed format

A flowchart is a useful form of notes. It is best used when a process or a change over time needs to be
depicted. A flowchart usually has steps shown in boxes connected by arrows which give one an idea about the
sequence of events or the process.
Example:

Source: http://www.assignmentpoint.comtree

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5.6 BUSINESS CORRESPONDENCE AND REPORTING

A tree diagram, if turned upside-down, resembles a tree. They are used to show classification.
Example:

Source: hierarchystructure.com
Mechanics of Linear Note Making
As the name suggests, linear style of note making moves down the page using headings, sub headings, bullets
and pointers which finally leads to structured information. It has been seen that this form usually uses the
roman numerals (I, II, III, IV, V and so on) to make sub points, though this is not mandatory. One can use
letters, numbers, or even pointers while making notes.
I) Format
A typical note making format should look somewhat like this:
Heading
I. Sub Heading
I a. sub point
I b. sub point
I c. sub point
Ic (i). sub – sub point
Ic (ii). sub - sub point
II. Sub Heading
II a. sub point
II a (i). sub – sub point

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7 NOTE MAKING 5.7

II a (ii). sub - sub point


II a (iii). sub – sub point
II b. sub point
II c. sub point
III. Sub Heading
III a. sub point
III b. sub point
III c. sub point
III c (i). sub – sub point
Key:
Abbreviations used
Symbols used
II) Heading/title
This basically refers to the topic in question. A suitable heading/title makes it easy to connect with the topic, or
subject of discussion for which the notes have been made. You can choose a title for the notes by identifying
the main idea or theme of the given passage or text. Keep the title as short as possible. Avoid using long
sentences. Titles for notes have to be direct and to the point. They usually will answer the question ‘What is the
article / text / report about?’
Example: Careers in Commerce; Healthy Living; Social Media: A Bane; Mutual Funds: Risks and Returns
III) Sub-heading
The sub heading, as the name suggests, is a subordinate division of the main topic. In other words, it is the
heading given to the sub-section of an article, report, or any event. Under the sub-heading would follow details
(sub – points and sub-sub points) of the sub-section/topic, which is part of the main topic. So if the sub-heading
is numbered as Roman numeral I, details would follow as sub- point I a, and sub – sub points I a (i) and so on.
For Example
Electronic Communication Heading
I. Types of communication Sub heading
Ia. Telephone
Ib. Fax
Sub-point
Ic. Scan
Id. Internet

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5.8 BUSINESS CORRESPONDENCE AND REPORTING

Id (i) E-mail
Id (ii) Skype Sub-sub point
Id (iii) Blogs
NOTE: Try to keep the notes (sub-headings, sub-points and sub-sub points) as brief as possible. Most texts or
essays can be divided into the following sub- headings:
I) Facts, causes, benefits, and suggestions (for positive content)
II) Facts, causes, consequences, and solutions (for negative content)
II) Facts, advantages and disadvantages
IV) Past, Present, and Future
IV) Indentation
The act of proper alignment and spacing of written matter is called indentation. In linear note making indenting,
i.e., shifting from the margin is used to clearly indicate subheadings, sub–points and sub-sub points. Similarly,
sub-headings, though separated by points are placed below one another. Sub - points and sub-sub points too
come below one another. Such use of indenting gives your notes a visual character. You can see the main idea
and its various aspects at a glance.
These days, with the extensive use of gadgets, such as computers for writing, indentation has become an easy
task. User-friendly software like MS Word, MS Excel, etc., take care of headings, sub headings, bullets,
pointers, styles and so on. A point that must be noted is that too many indents/pointers make the content
complicated to understand.
Need for Indentation
♦ Offers a well defined structure.
♦ Makes it readable and comprehensible.
♦ Increases the objectivity of the content.
V) Abbreviations / Acronyms / Symbols
Abbreviations, acronyms and symbols are used in order to save time and space Moreover their use can make
your notes easier to read. Acronyms can be used both (whether you’re typing or writing by hand), The
shortened form of a word is called its abbreviation. Example: contd.(continued). An acronym is a stand-in for a
string of words. Unlike abbreviations, they are words consisting of the first letters of each word in the name of
something. Example: NASA (National Aeronautics and Space Administration)
Ways to abbreviate words
Almost any word can be shortened during note-making. Given below are some ideas about how to do this.
A) Use the beginnings of words.
One way to shorten a word is to use only the first few letters of the word. Example:
 info. - information
 max. – maximum

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9 NOTE MAKING 5.9

 stat. – statistics
 corp. – corporation
 pop. – popular
 int. – interest
 promo. – promotion
B) Use the beginnings of words with the final letter.
Sometimes a word can be abbreviated by using the first few letters of the word and adding the final
letter to it. An apostrophe (‘), may be added in the place of the omitted letters. For example:
 govt. or gov’t. - government
 dept. or dep’t. – department
 prodn. or prod’n – production
 intl. or int’l. – international
C) Omit vowels
Abbreviations can also be formed by leaving out the vowels. It is still possible to understand the word.
Example:
 prblm. – problem
 schl. - school
 bckgrnd. – background
 yrs. – years
 flvr. – flavour
 bsns. – business
D) Use the first letter and the last letter of a word.
Some words, especially those words that have just one syllable, can be abbreviated by writing the first
and last letter of the word.
Example:
 mt. - mount
 qt. - quart
 gl. - girl
 Mr. – mister
E) Shorten the suffix at the end of the word.
At times words can be abbreviated by shortening the suffix at the end of the word.
 productn. - production

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5.10 BUSINESS CORRESPONDENCE AND REPORTING

 consistg. - consisting
 processg. - processing
 implemn. - implementation
 decrg. - decreasing
 ckg. - checking
Common Symbols and Acronyms
There are many common abbreviations, acronyms and symbols which can be used for note-making. You
already are aware of many (especially the mathematical symbols). Try to start using them while making notes.
Examples of Symbols
Symbol Meaning Symbol Meaning
→ leads to & And
← caused by % Percent
↑ Increase $ Money
↓ Decrease @ At
> greater than ′ minutes/feet
< less than ″ seconds/inches
∴ Therefore ♂ Male
∵ Because ♀ Female

Examples of Acronyms
Acronym Acronym
CAO Chief Accounting Officer FIFO First In, First Out
CEO Chief Executive Officer ROE Return on Equity
CFO Chief Financial Officer COD Cash on Delivery
CIO Chief Information Officer USP Unique Selling Point
CMO Chief Marketing Officer HR Human Resources
COO Chief Operating Officer PR Public Relations
CPA Certified Public Accountant CC Copy To
CTO Chief Technology Officer FIFO First In, First Out
DOB Date of Birth AMA Against Medical Advice
SUV Sports Utility Vehicle OTC Over The Counter

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11 NOTE MAKING 5.11

Suggested tips while using Abbreviations / Acronyms / Symbols


 Use abbreviations judicially.
 While using self made abbreviations, adhere to a pattern so that while going through the notes, one
can recall what the abbreviation meant.
 According to a general rule, headings should not be abbreviated. However, sub headings may/may not
have abbreviations.
 Avoid forming a sentence with only abbreviations and symbols. It would not be
comprehensible for others.
 Include a key listing the abbreviations, symbols and acronyms used.
Useful tip: Students are advised to use standard acronyms while making notes. However, there can be more
flexibility while using abbreviations. The list of abbreviations used should be listed down at the end of note
making as ‘Key for reference’.

SUMMARISING THE NOTES


A summary is a shortened or condensed version of a longer essay or reading. It is not a redraft of the original
text and should not be long. Your purpose while writing the summary is to give a basic idea of the original text,
what it was about and what the author wanted to communicate. A summary should not have a word limit
exceeding 25 percent of the original text. Remember that a summary must include all the points from the
notes. Abbreviations must not be used while summarising notes. To write a summary, you must use your own
words to express briefly the main idea and relevant details. Given below is a list of points to be kept in mind
while summarising notes:
 Use the information given in the notes.
 Do not add or subtract any piece of information.
 Do not make assumptions.
 Use short and crisp sentences as opposed to detailed and long ones of the original content.
 Avoid repetitions; use new words to express the same information.
 Try to cover maximum points.
 Reach a conclusion if required.

EXAMPLES OF NOTE-MAKING
TYPE 1
Read the following passages and make suitable notes.
Most twins are fraternal, which means they developed from two separate eggs which were fertilised at the same
time. Such twins are no more similar in physical characteristics than are any other brothers or sisters. About
one third of twins are identical, which means they developed from a single fertilised egg, and usually share a

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5.12 BUSINESS CORRESPONDENCE AND REPORTING

common placenta. Unlike fraternal twins, their genetic makeup is identical, so they have very similar physical
characteristics, and are always the same sex.
Twins
I. Fraternal twins
a) dvlp from 2 separate eggs
b) ferti’n of eggs happens at same time
c) not similar in phy. chrctrstcs
II. Identical twins
a) develop from 1 egg
b) share com. placenta
c) Similar in phy. chrctrstcs
Key:
1. dvlp – develop
2. ferti’n – fertilisation
3. phy. – physical
4. chrctrstcs - characteristics
2. It may sound too fantastic to be true but if you are lucky enough to go to the Sahara Desert one day,
then you too will be able to see thousands of engraved, decorated rocks! On these rocks, there are
scenes of animals, of agriculture, of sheep-herding, and hunting; there are ceremonies and dances,
and chariots drawn by galloping horses, all pictured on the rocks as if they were part of an illustrated
book—a wonderful, stone book, which conjures up images of incredible journeys. And if we could
make a voyage to the dawn time, we would find that the Sahara was not then the desert we now know,
but a green and fertile region instead. Mighty rivers flowed down and the vegetation was
Mediterranean style: Pine trees, Holm oaks, cedars, lime trees and ash trees.
Sahara Desert
I) What can you see?
a) engr’d rocks
b) scenes of animals, hunting, agri.
c) pic. of dances, ceremonies and chariots with horses
II) What was Sahara like in initial days?
a) green and fertile
b) luxurious Mdtrn kind of veg.
c) rivers flowing down

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13 NOTE MAKING 5.13

Key
1. engr’d. – engraved
2. agri. – agriculture
3. pic. – pictures
4. mdtrn. - Mediterranean
5. veg. – vegetation
TYPE 2
Read the following notes and summarise them using as few words as possible.
1) Functioning of the Ear
i) Snd travels as waves
ii) Ext. ear gathers the waves
iii) Waves are led to ac
iv) Ac inc. loudness and moves waves to erdrm
A) parts of the erdrm: three tiny bones
a) hammer
b) anvil
c) stirrup
B) change weak sound waves into powerful ones
v) Erdrm passes the waves to cochlea
v) Waves reach the Corti
vi) Hair like receptors convert sound waves to elec. impulses; pass to the brn
vii) Brn allows us to hear the sound
Key
1. snd. –sound
2. ext. – external
3. inc. increases
4. elec. – electrical
5. ac – auditory canal
6. erdrm – eardrum
7. brn – brain

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5.14 BUSINESS CORRESPONDENCE AND REPORTING

SUMMARY
Sound travels in the form of waves which the external ears gather. Passing through the auditory canal which
increases the loudness, these waves move to the eardrum. The different parts of the eardrums (hammer, anvil
and stirrup) change the weak sound waves into powerful ones. Finally, the waves pass through the cochlea to
the Corti, where they get converted to electrical impulses, and reach the brain which then allows us to hear the
sound.
2) The Importance of Strategic Planning
1. SP entails
1.1 plan of action
1.2 tool for large org. & nations
1.3 tool for ind.
2. Imp. of SP for people
2.1 helps bal. b/w passivity & trying to live acc.
2.2 antithesis to simply drifting
2.3 smartness to embrace opportunities
3. Imp. of SP in business
3.1 provides knwldg about employees
3.2 max. short/long term investments
4. Fundamental steps in SP
4.1 creating a plan
4.2 keeping track of rslts
4.3 altering course based on rslts
5. How can we plan for complexities in life?
5.1 pick area of life which is most challenged
5.2 start planning for it
5.3 when that area is stabilized, dev. plan for another aspect
5.4 learn to dev. skills in making trade-offs b/w various aspects of life
Key
1. b/w - between
2. ind. - individual
3. acc - according
4. dev. - develop

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15 NOTE MAKING 5.15

5. inv. – investment
6. rslts - results
7. SP – strategic planning
8. max. – maximise
9. org. – organisations
SUMMARY
Strategic planning refers to a plan of action. It is an important tool used by large organisations, industries,
nations and even individuals. It is important because it provides a balance between passivity and living
according to a plan. Strategic planning leads to smartness in embracing opportunities. Planning is important in
business because you need to know about your employees and maximise short-term and long-term
investments. The fundamental activities in planning include preparing/devising a plan, keeping track of results
and altering the course based on results. One can plan for a complicated life by picking up an area of life that is
most challenged and starting to plan for specific areas. When one area is stabilised, start on the other.
TYPE 3
Read the following passages carefully and make notes on it, using headings, sub-headings, etc. Use
recognisable abbreviations wherever necessary. Use a format you consider suitable. Supply an appropriate title
to it. Also write a summary.
1) If you are looking for ways to improve your writing skills there is one sure fire way to accomplish this.
Every time we sit down to write an article the intention should be to try and keep things short and
sweet. Good articles are short articles that get a point across with the minimal amount of words used.
All too often however we find ourselves going off on tangents thereby increasing the length of the
article. Effective writing skills include the ability to write less and say more but without repetition this
skill can be hard to develop.
Here are ways which can make you a better writer. Why say something in 100 words that can be said
in just 50? Your readers will greatly appreciate this. It is always a good idea when you have finished
writing your composition, let it sit for a while. With a little thought and a fresh perspective, you can
always edit out words, phrases, and even paragraphs that are not needed. Getting your point across
using as few words as possible will give those words you do use more impact.
Your ability to stick to the subject and get to the point is something every reader will appreciate. A
common tendency for most writers is to sometimes deviate from the main point of their articles. In fact
meandering away from your intended subject can irritate readers to the point where they do not even
finish reading what you wrote. The additional content does not necessarily add any value to the article
itself and therefore can and should be left out when possible.
Learn to write so everybody understands you and do not try to impress them with your vocabulary. The
need for a dictionary is not what your readers are looking for since this takes additional time and is
inconvenient. Always write to and for the general audience and never assume that they have an
appreciation for a verbose vocabulary. This only makes their reading all the more difficult and less
enjoyable.

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5.16 BUSINESS CORRESPONDENCE AND REPORTING

The best way to improve your writing skills is through practice. One of the most effective writing talents
a person can develop is the ability to write less and say more. This is particularly true when you write
an article since you want to capture the readers’ attention without boring them. As a rule of thumb,
good articles are short articles. (Source: ArticlesFactory.com)
Improve Your Writing Skills
I) Cnsldt your thoughts.
a) use few words
b) give the topic some thought
c) edit unwanted words, phrases, and even paras
II) Stick to the sub
a) get rt. to the pt.
b) do not dvt. from the main pt.
c) addn content doesn’t necsrly add any val.
d) dvting from the topic irritates readers
III) Write plainly
a) write for the general public
b) ensure everybody undrstnds you
c) use easy vocab.
Key
1. cnsldt. - consolidate
2. paras. - paragraphs
3. rt. - right
4. pt. – point
5. dvt.: divert
5. sub. – subject
6. val. – value
7. addn. – additional
8. vocab. – vocabulary
SUMMARY
If you are looking for ways to improve your writing skills, then there are a few things you must keep in mind.
The first step is to stick to the subject. Do not divert from the topic. Get your point across using as few words as
possible to give your words more impact. Write for the general public. Use easy vocabulary. After writing the
first draft, let it sit for a while. Edit out unnecessary words, phrases, and even paragraphs.

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17 NOTE MAKING 5.17

PRACTICE EXERCISES
Q1) Read the following passages carefully and make notes on it, using headings, sub-headings, etc.
Provide a key for the abbreviations used. Use a format you consider suitable. Supply an
appropriate title to it.
1) Anything printed and bound in book size can be called a book, but the quality or mind
distinguishes the value of it.
What is a book? This is how Anatole France describes it: “A series of little printed signs
essentially only that. It is for the reader to supply himself the forms and colors and sentiments
to which these signs correspond. It will depend on him whether the book be dull or brilliant,
hot with passion or cold as ice. Or if you prefer to put it otherwise, each word in a book is a
magic finger that sets a fibre of our brain vibrating like a harp string and so evokes a note from
the sounding board of our soul. No matter how skilful, how inspired the artist’s hand, the
sound it makes depends on the quality of the strings within ourselves.”
Until recently books were the preserve of a small section-the urban upper classes. Some,
even today, make it a point to call themselves intellectuals. It would be a pity if books were
meant only for intellectuals and not for housewives, farmers, factory workers, artisans and, so
on.
In India there are first-generation learners, whose parents might have been illiterate. This
poses special challenges to our authors and to those who are entrusted with the task of
disseminating knowledge. We need much more research in the use of language and the
development of techniques by which knowledge can be transferred to these people without
transmission loss.
Publishers should initiate campaigns to persuade people that a good book makes a beautiful
present and that reading a good book can be the most relaxing as well as absorbing of
pastimes. We should aim at books of quality no less than at quantitative expansion in
production and sale. Unless one is constantly exposed to the best, one cannot develop a taste
for the good.
2) Smokers will often say that they are not addicted to cigarettes. These people think of smoking
as a habit which they can control and would be able to stop at any time. While, it is true that
some people can stop smoking at will (most cannot), it must be recognised that smoking is in
fact an addiction, much like an addiction to alcohol, heroin or cocaine. Furthermore, smoking
is addictive because nicotine, a substance that when given to monkeys, rats, dogs and even
squirrels will precipitate chemical dependency in them. Cigarette addiction is the result of a
complex interaction between the smoker (host), nicotine and the environment. For the host,
factors such as personality, educational level and social setting are important. Smokers tend
to associate certain situations or moods with smoking. These associations become cues that
reinforce patterns of smoking. Having a cigarette with coffee, after dinner or while stressing
out over a job are a common habits among smokers and these become associations that
provoke craving for cigarettes.

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5.18 BUSINESS CORRESPONDENCE AND REPORTING

Q2) Read the following notes and summarise appropriately.


1) Headache and their Treatments
A) Classifin
(i) tnsnh’ach
(ii) mgrneh’ach
B) Symptoms
(i) tnsnh’ach
(a) feeling tight band around head
(b) pain in neck and shoulders
(ii) mgrneh’ach
(a) pain on one side of the head
(b) vomiting and irritability
(c) bright sport of flashes of light
C) Causes:-
(i) tnsnh’ach
(a) long stretches of driving
(b) long hrs. of typing or sitting on the desk
(ii) mgrneh’ach.
(a) chocolate, coffee, smoking.
(b) MSU is certain food items
D) Treatment :-
(i) self –care techniques for shorter pd.
(ii) doctor advice for permanent treatments.
KEY
1. classifin – classification
2. h’ache – headache
3. tnsn – tension
4. mgrne – migraine
5. pd – period (Source: mkenglishlessons/online)

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19 NOTE MAKING 5.19

2) Effects of Global Warming


A) What is GW?
i) causes of GW
a) human influ.
b) carbon poln
c) burning of forests
ii) effects of GW
a) rise in temp.
b) severe disasters like heat wave, floods and droughts
c) epidemics and advent of various diseases
d) higher death rate: flora and fauna both
e) acidic oceans
B) How to prevent GW
i) at the personal lvl
a) reduce, reuse, recycle
b) use less of ac
c) use energy efficient products
d) plant more trees
e) use CNG vehicles
ii) at the industry level
a) recycle industrial waste
b) install taller chimneys in industries
c) campaigns against deforestation at the govt. level
d) digitisation of bills, accounts, writings: avoid use of paper
e) stop forest fires
KEY
1. GW - global warming
2. influ. - influence
3. poln - pollution
4. temp. - temperature
5. lvl – level
6. ac- air conditioner

© The Institute of Chartered Accountants of India


5.20 BUSINESS CORRESPONDENCE AND REPORTING

Q.3) Read the following passages carefully and make notes on it, using headings, sub-headings, etc.
Use abbreviations wherever necessary. Use a format you consider suitable. Supply an
appropriate title to it. Also write a summary.
1) The coffee plant, an evergreen shrub or small tree of African origin, begins to produce fruit 3
or 4 years after being planted. The fruit is hand-gathered when it is fully ripe and a reddish
purple in colour. The ripened fruits of the coffee shrubs are processed where they are
produced to separate the coffee seeds from their covering and from the pulp. Two different
techniques are in use: a wet process and a dry process.
First the fresh fruit is pulped by a pulping machine. Some pulp still clings to the coffee,
however, and this residue is removed by fermentation in tanks. The few remaining traces of
pulp are then removed by washing. The coffee seeds are then dried to a moisture content of
about 12 per cent either by exposure to the sun or by hot-air driers. If dried in the sun, they
must be turned by hand several times a day for even drying.
In the dry process the fruits are immediately placed to dry either in the sun or in hot-air driers.
Considerably more time and equipment is needed for drying than in the wet process. When
the fruits have been dried to a water content of about 12 per cent the seeds are mechanically
freed from their coverings.
The characteristic aroma and taste of coffee only appear later and are developed by the high
temperatures to which they are subjected during the course of the process known as roasting.
Temperatures are raised progressively to about 220-230°C. This releases steam, carbon
dioxide, carbon monoxide and other volatiles from the beans, resulting in a loss of weight of
between 14 and 23 per cent. Internal pressure of gas expands the volume of the coffee seeds
from 30 to 100 per cent. The seeds become rich brown in colour; their texture becomes
porous and crumbly under pressure. But the most important phenomenon of roasting is the
appearance of the characteristic aroma of coffee, which arises from very complex chemical
transformations within the beans. The coffee, on leaving the industrial roasters, is rapidly
cooled in a vat where it is stirred and subjected to cold air propelled by a blower. Good quality
coffees are then sorted by electronic sorters to eliminate the seeds that are roasted badly.
The presence of seeds which are either too light or too dark depreciates the quality.
2) Swimming pools were once considered a luxury limited only to the rich. Today, thanks to
plastics and plenty, they number in the millions. Few, of course are of Olympic size where a
swimmer can quickly do his laps and stay in shape. Most are above-ground, round mini-pools,
line for a cool-off and a’ frolic. But, health experts have come to realize that exercises created
especially for such swimming pools can tone the muscles, strengthen the heart and pacify the
spirit of people of all ages and conditions. And these exercises aren’t restricted to small pools
alone. Any type of pool, including a crowded municipal one, will do.
Designer of the principal popular exercises is C. Carson Conrad, executive director of the
California Bureau of Health. Physicians approve of Conrad’s exercises for three reasons.
First, since water pressure, even on a non-moving body, stimulates the heart to pump blood
throughout the body, exercise in the water promotes thorough circulation still more effectively.

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21 NOTE MAKING 5.21

Second, water exercise is rhythmic. And continuous, rhythmic exercises, authorities agree,
are one of the best defenses against circulatory ailments which might cause athersclerosis,
often the precursor of coronary attacks and strokes.
Third, water exercise can be enjoyed with benefit by both young and old, healthy and infirm,
swimmers, and in shallow water, non swimmers. Dr. Ira H. Wilson and Fred W. Kasch, a
physician-and-physiologist team, assert that even persons with paraplegia, rheumatic heart,
asthma, emphysema, victims of polio or strokes, or amputation can exercise in water and
enjoy weightless movement. Arthritics move easily under water. Some physicians use
hydrocalisthenics for their cardiac patients.
At the University of Illinois Prof. Richard H. Pohndori studied the effect of water exercise on a
“typical” couple. He chose as subjects a man-and-wife team of physicians, 43 and 41 years
old respectively, who had been sedentary for years. His program was simple: “Swim from one
end of the pool to the other until you can swim 1000 yards a day. Swim every day for ten
weeks.” Before they started, the couple took 151 physical tests. At the end of ten weeks, they
were tested again: their pulse rate had dropped, their rate of breathing had dropped, their
blood pressure had come down to normal, the cholesterol level in their blood had dropped 20
percent. Further, more than half of the broken blood vessels disfiguring the woman’s thighs
had vanished, her husband had improved in all his physical-fitness tests; he reduced the size
of his heart, making it more efficient. Both felt younger, more vigorous.
3) Some big retailers said this holiday season could be better than last year, and that they were
actually worried about tightening inventory in categories like entry-level laptops and high-end
TVs.
Indian businesses are stocking up more ahead of this year’s big festival season than at any
time in the last five years, expecting people whose earnings were relatively unaffected by the
pandemic to spend the money they saved during months of lockdowns.
India’s biggest shopping season is at the time of the festivals of Durga Puja and Diwali, which
fall 20 days apart in October-November each year. Traditionally, this is a time when houses
are re-decorated, big-ticket items purchased, feasts held and gifts exchanged.
Businesses and shopkeepers expect more purchases than usual this year, beginning with
Durga Puja on Thursday, because the months of lockdowns have resulted in pent-up demand.
Recent data shows that demand for diesel, power and cars has already picked up, and any
resurgence of retail buying of everything from phones to furniture would bode well for India’s
economy that shrank 23.9 per cent in the quarter ended June — its steepest decline.
4) Concern about the effects of television on children has centred exclusively upon the contents
of the programs which children watch. Social scientists and researchers do complex and
ingenious experiments to find out whether watching violent programs make children behave
aggressively. But it is easy to overlook the simple fact that one is always just watching
television when sitting in front of the screen rather than having any other experience. Parents
who are deeply troubled about the effects of television upon their children have centred their
concern on the subject matter of the programmes. A group called Action For Children’s
Television (ACT) was formed in the USA not only to reduce the amount of violence in
programmes but also to protest against incessant commercial breaks which encouraged

© The Institute of Chartered Accountants of India


5.22 BUSINESS CORRESPONDENCE AND REPORTING

children to crave for fashionable toys and unhealthy foods. One of its founders described its
aims”….parents have the rights to ask that programmes aimed at the young should meet the
specific needs of children….” But is it the needs of children which are at stake when parents
demand better programmes ? Surely the fact that young children watch so much television
reflects the needs of parents to find a convenient source of amusement for their offspring and
a period of quiet for themselves. Their anxieties about the possible ill effects of those hours of
passive, quiet viewing are lessened if the time spent at least seems to be educational. The
real needs of young children are quite different. They need opportunities to work out basic
family relationships, thereby coming to understand themselves; television only reduces these
opportunities. They need to develop initiative, and to find out things for themselves ; television
provides answers too easily. Children need to acquire fundamental skills of communication ;
television retards verbal development because the child is silent while watching it. Television
discourages the sort of games that enable the young to discover their strengths and
weaknesses, with the result that as adults they will be less fulfilled .Their need for fantasy is
gratified far better by their own make-believe activities than by the adult-made fantasies
offered on television. Intellectual stimulation is provided more completely by manipulating,
touching and doing than by passively watching and listening.
5) The potential is enormous, and we have not lived up to it. Yes, trade is more than $2 billion,
but most of that comes from trade in a few items like potash and phosphate and we would like
to diversify. Jordan could be a market and would welcome investment from Indian companies,
including in ICT, infrastructure and energy. His Majesty is looking forward to his visit in early
2018, as soon as possible, and we hope to create momentum to put us on a fast track of ties.
You spoke of opportunities, but equally Jordan is in a region in turmoil. Jordan itself houses
millions of refugees from Palestine and Syria. How will this change in 2018?
For us, the core issue remains the Palestinian-Israeli conflict and there cannot be peace and
stability in the region without a resolution to the conflict on the basis of a two-state solution
that would allow an independent sovereign Palestinian state with Occupied (East) Jerusalem
as its capital, on the lines of the 1967 situation, and that would allow a peaceful Israelas well.
We want every country to support this. India has always had a very clear position in favour of
a just, lasting peace, and we encourage India to be more engaged and would like to see more
of an Indian role [in the peace process.
6) On June 23, registered voters of the United Kingdom will voice their opinion whether the
nation should 'Remain' in or 'Leave' the European Union.
Though he managed to get the EU's nod for restrictions on certain welfare benefits for new
migrants, British Prime Minister David Cameron was unable to bring unity within his
Conservative Party, and thus decided to seek public opinion on the issue.
While Mr. Cameron wishes his country remain in the EU, former London Mayor and MP Boris
Johnson campaigns for Britain's exit, or Brexit as it is being referred to.
The Labour Party too is divided. While the Labour chief Jeremy Corbyn supports staying with
the EU, a group calling itself Lexit (Left for Exit) is campaigning for leaving the bloc citing the
EU's Cold War origins and pro-market stand.

© The Institute of Chartered Accountants of India


23 NOTE MAKING 5.23

While the Scottish National Party (SNP) bats for 'Remain', hardline U.K. Independence Party
(UKIP) wants exit from the EU.

ANSWER KEY
1) The Importance of Books
A. Value of bks. acc. to Anatole France
1) not merely printed signs
2) reader gives
i) colours
ii) forms
iii) sentiments
a) brilliant or boring
b) touches our souls
B. Bks. are meant for diff. sections of society
1) until recently bks. were read by only intellect.
2) meant for all housewives, farmers, artisans, etc.
C. Bks. for 1st gen. learners
1) challenge for authors
2) need more research in use of lang.
3) need for dev. of teaching tech.
a) knowledge transfer w/o transmsn loss
D. Publisher’s role
1) campaigns to persuade
a) bks make good presents
b) rdng – a relaxing pastime
Key
1. acc. - according
2. 1st - first
3. bks. - books
4. gen. - generation
5. diff. – different

© The Institute of Chartered Accountants of India


5.24 BUSINESS CORRESPONDENCE AND REPORTING

6. lang. - language
7. intellect. - intellectuals
8. dev. – development
9. w/o – without
10. transmsn - transmission
2) Smokers
i) Smkng: an adictn
ii) No control over it
iii) Dependency on nicotine and env.
iV) Sitn moods
V) Smokers Patterns Addictions
KEY
1. smkng - smoking
2. adictn – addiction
3. env. - environment
4. sitn – situation
Ans 2) Summary Writing
1) Tension headaches are characterised by a painful band around the head or pain in the neck and
shoulders. This kind is usually caused due to long driving hours or sitting in front of pc’s or at the desk.
Migraine headaches are characterised by pain on one side of the head, vomiting, irritation or bright
flashes of light. This kind is usually caused due to intake of coffee, chocolates and MSG in food items.
Headaches can be treated on our own or by following a doctor’s advice.
2) Global warming is caused by human interference, burning of forests and carbon exhaust. This leads to
rise in temperature further leading to acidic oceans, increase in floods and droughts. It causes an
increase in epidemics and resultant destruction of flora and fauna. Global warming can be controlled
and prevented at the personal level by using energy efficient products, recycled products and also
planting more trees. At the industry level, installation of taller chimneys and recycling industrial waste
can be of help. Lastly, awareness campaigns like reducing the use of paper etc can bring a change.
Ans 3) 1. COFFEE AND ITS PROCESSING
1. Fruits of Coffee plants
1.1 coffee plants- prod. fruits after 3-4 years
1.2 ripe fruits hand- gathered- processed to separate covering from pulp
1.3 2 types of process- wet & dry

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25 NOTE MAKING 5.25

2. Wet process
2.1 fruits – pulped by machine- remaining pulp remd. by fermentation
2.2 coffee seeds dried to moisture cont. of 12 %-exposure to sun /hot-air dryers
2.3 in the sun hand- turned several times- for even drying
3. Dry Process
3.1 fruits immed. placed in the sun/ hot air-dryers
3.2 dry process- requires more time than wet process
3.2.1 dried to 12% IIr to wet process
4. Roasting
4.1 Temps. raised to 220-230 degrees C
4.2 releases steam, CO2 , CO- leads to wt. loss- between 14-23 %
4.2.1 internal pressure of the seeds increase
4.2.2 seeds become porous & crumbly
4.3 aroma appears from chem. Transformations
4.4 rapidly cooled- sorted by electric sorters- bad seeds eliminated
KEY
1. Prod. – produce
2. Remd. - remove
3. Immed. - immediately
4. Chem. – chemical
SUMMARY
The coffee plants produce fruits after 3-4 years. The fruits are hand- picked and then processed in two ways-
the wet process and the dry process. In the wet process pulp of the fruits are removed by a machine and
further by fermentation. The coffee seeds are then dried in the sun or in hot driers. In the dry process they are
directly sun dried till the moisture content is optimum. Roasting is a process by which the coffee seeds are
subjected to a lot of chemical changes and this lends it the aroma. The roasted seeds are sorted to remove the
bad ones and then sent to the market.
2) Swimming Pools and the Importance of Swimming
I. Swimming pools
1. within every body’s reach - innumerable
2. of diff. types – above- ground mini polls to Olympic size
3. ex.s immaterial of size

© The Institute of Chartered Accountants of India


5.26 BUSINESS CORRESPONDENCE AND REPORTING

II. Conrad’s principal popular ex.s – approved by physicians for


1. water pressure stimulates heart
2. preventn of circulatory ailment
3. ex. beneficial to all – even arthritics and cardiac patients
III. The effect of water ex.s on a couple
1. the prog.
a) sub. – a couple in their 40s; sedentary lifestyle
b) to swim till they can swim 1000 yards/ day
c) swim everyday for 10 wks
2. effect on the couple after 10 wks:
a) on both
i. pulse rate dropped_______________
ii. rate of breathing dropped_______________
iii. blood pressure down to normal
iv. cholesterol dropped 20%
v. felt younger and more vigorous
b) on the husband only
i. improved on physical fitness tests
ii. size of heart reduced _______________
c) on the wife only
i. broken vessel on thighs vanished ______________
Key to abbreviations
1. diff. - different
2. ex.s - exercises
3. prevent.n - prevention
4. prog. - programme
5. & - and
6. Wks. – Weeks
7. prevrntn – prevention
8. sub. – subject

© The Institute of Chartered Accountants of India


27 NOTE MAKING 5.27

SUMMARY
Swimming pools are accessible to all today- if not the Olympic size one, then at least above-ground mini pools
are. According to scientists swimming is good for health as water pressure stimulates heart. It even improves
circulation, thus prevents circulatory ailment. Water exercise can benefit the young and old irrespective of
whether they are healthy and infirm.
The effect of water exercise on a “typical” couple was studied at the University of Illinois. The subjects were a
man-and-wife team of physicians, 43 and 41 years old respectively, who had been sedentary for years. Foe the
programme the couple had to swim a 1000 yards a day for ten weeks. At the end of ten weeks, their pulse rate
and rate of breathing had dropped; their blood pressure and cholesterol weredown to normal. More than half of
the broken blood vessels disfiguring the woman’s thighs had vanished, and her husband had improved in all his
physical-fitness tests. He reduced the size of his heart, making it more efficient.
3) Festivals Galore
1. The retail market after the pandemic.
1.1 Bsnses. stckng. up for the fstvssn.
1.2 People to spend their savings on
1.2.1 Decrtv. items
1.2.2 gifts
1.2.3 Exp. Phones
1.2.4 furntr
2. Demand surged for
2.1 Power and diesel.
3. Economic revival expctd
3.1 stpst decline over
Key for abbreviations
1. Bsnses-Businesses
2. Stckng.- stocking
3. Fstv-festive
4. Ssn-season
5. Dcrtv-decorative
6. Exp-expensive
7. Frntr-furniture
8. Expctd-expected
9. Stpst-steepest

© The Institute of Chartered Accountants of India


5.28 BUSINESS CORRESPONDENCE AND REPORTING

Summary
The upcoming festival season brings a lot of hope for retailers and businesses. They are stocking up more than
usual to meet the pent up demand. Decorating houses, exchanging gifts is bound to encourage people to
spend the money saved during the lock down. The season during October and November is expected to revive
demand for big-ticket items including phones and furniture. It would lead to resurgence of economy which saw
the steepest shrunk of 23%.
[The number of words in the summary will depend on the number of words in the passage]
4) Should we monitor TV Content?
1. The effects of TV on chdrn.
1.1 violent progs. make them agrsv.
2. ACT formed in USA
2.1 To reduce vlnc. in TV progs.
2.2 To protest incsnt. cmrcl. Breaks
3. Basic chdrn. needs
3.1 amsmnt & engmnt
3.2 develop comm. skills
3.3 family rlnshps.
3.4 intll. dvlpmnt.
4. Passive TVwchngdtrmntl, reasons:
4.1 Rdcs.sclng.
4.2 Retards brain dvlpmnt.
4.3 Chdrn. can’t identify strnths & wknss.
Key for abbreviations
1. TV - Television
2. Chdrn.-Children
3. Vlnc.- violence
4. Progs.-programs
5. Agrsv.-aggressive
6. ACT- Action for Children’s Team
7. USA-United States of America
8. Vlnc.-violence
9. Incsnt.-incessant

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29 NOTE MAKING 5.29

10. Comrcl.-commercial
11. Amsmnt.-amusement
12. Engmnt.-engagement
13. Rlnshps.-relationships
14. Intll. - intellectual
15. Wchng.-watching
16. Dtrmntl.-detrimental
17. Rdcs.-reduces
18. Sclng-socialising
19. Comm.-Communication
20. &-and
21. Dvlpmnt.-development
22. Strnths.-strengths
23. Wknss.-weaknesses
Summary
Watching TV passively makes children aggressive. ACT (Action for Children Treatment) in USA has been
formed to check violence in TV programs and protest against TV ads that make children crave for unnecessary
products. Parents have to find an alternative way of keeping children engaged and amused. Watching TV
excessively retards verbal development and adversely affects family relationships, communication skills and
intellectual development in children. It also discourages playing games that help them identify their strengths
and weaknesses making them dull and passive. However, TV can be watched for educational purposes.
5) Jordan : A potential market
1. A good plc for bsnss.
1.1 Trade more than 2 mill.
1.2 Potash and phosphate
2. Need and appeal to diversify
3. Inviting Indian giants to invest in
3.1 ICT
3.2 Infra.
3.3 Energy
4. Need to work on Palest.-Syria conflict
4.1 Build peaceful ties
4.2 Reslv the cnflt

© The Institute of Chartered Accountants of India


5.30 BUSINESS CORRESPONDENCE AND REPORTING

4.3 Create indpndt Palest. State


4.4 Req. sprt from Ind.
Key for Abbreviations:
1. Plc- place
2. Bsnss- business
3. Infra- infrastructure
4. Reslv= resolve
5. Cnflt- conflict
6. Indpndt- independent
7. Req- request
8. Sprt- support

Summary
Jordan has a big trade industry, primarily in potash and phosphate and wishes to diversify. His Majesty of
Jordan, with the above interest, appeals to all countries especially India to strengthen their ties in trade and
economic reforms. The appeal also extends to support in matters of the Palestinian-Israel conflict, hoping for a
peaceful settlement.
6) Brexit: UK goes to polls
1. Agenda for Br. Ntnls
1.1 Remain with or exit Europe
1.2 To be dcd by voting
2. Who supports/ remain with EU
2.1 Br PM
2.2 Labour chief
2.3 SNP
3. Who wants to exit?
3.1 Former London Mayor
3.2 A group termed Lexit
3.3 UKIP

Key for Abbreviations:


1. Br- British

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31 NOTE MAKING 5.31

2. Ntnls - nationals
3. Dcd - decided
4. SNP - Scottish National Party
5. UKIP - United Kingdom Independent Party

Summary
The United Kingdom is ready for voicing its opinion whether to stay or leave the European Union. The British
PM’s conservative Party is divided in its opinion, hence a public opinion is sought. Whereas, the Scottish
National Party and the Labour party Chief wish to remain with the EU; another section of the Labour party and
the UKIP are against the ‘Remain’ vote. ‘Brexit’ is going to be world news with public voting being the final
decision.
(These answers are for reference. Different ways of writing are possible.)

© The Institute of Chartered Accountants of India

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