ENGLISH BUSINES COMUNICATION

Index1. Greetings:..............................................................................................................................................12

2. Goodbyes:..............................................................................................................................................12

EXERCICES..................................................................................................................................................13

1. Time and numbers.................................................................................................................................15

2. Telephoning tips:...................................................................................................................................16

3. Taking call..............................................................................................................................................17

4. Leaving a message.................................................................................................................................19

5. Making and changing arrangements.....................................................................................................21

Say the numbers....................................................................................................................................21

Say the years.........................................................................................................................................21

Say the dates.........................................................................................................................................21

Making arrangements...........................................................................................................................23

6. Answerphone messages........................................................................................................................25

1. Time and numbers.................................................................................................................................27

2. Telephoning tips:...................................................................................................................................27

3. Taking call..............................................................................................................................................28

4. Leaving a message.................................................................................................................................30

5. Making and changing arrangements.....................................................................................................31

Say the numbers....................................................................................................................................31

Say the years.........................................................................................................................................31

Say the dates.........................................................................................................................................32

Making arrangements...........................................................................................................................33

6. Answerphone messages........................................................................................................................35

3.1 Letters............................................................................................................................................37

EXERCICES............................................................................................................................................44

GRAMMAR

1. GREETINGS AND

GOODBYES

A greeting can consist of an exchange of formal expression, a simple kiss, a hand

shake or a hug. The form of greeting is determined by social etiquette, as well as

by the relationship of the people.

1. Greetings:1. Match the phrase with the explanation:

We say

1. Good morning a) after about 6 o'clock

2. Good afternoon b) before we go to bed

3. Good evening c) all morning, until lunch time

4. Good night d) from after lunch until about 6 o'clock

2.

It's good to see you again. It's nice to be here again

How are you? Very well, thanks. And you?

How's the family? Fine, thanks.

How's everything?

Good bye is used to express an acknowledgment of parting. This expression is

derived from the phrase "God be with you."

2. Goodbyes:It was nice meeting you. I enjoyed meeting you, too.

It was great seeing you.

Have a good trip.

I hope to see you again soon.

See you again soon.

Good bye.

Bye.

EXERCICES 1. - Complete

Informal

This is my.....boss....., Mr. Stratford. Jared, this is my .......secretary............, Barbara. Good to meet .......you...... .........Nice...... to meet you too. I'd like you to.....meet......... my co-worker, Collin Beck. Collin, this is Susan Palmer. Nice to .......meet........ you. My pleasure. Have you met, Jason? Jason, this is Teresa. Hi, I'm Jill Watson. I don't ......believe......... we've met. I'm Greg.

Formal

I'd like to ......introduce.............. you to my dear friend, Mrs. Pleasant. Allow me to introduce........myself.......... Allow me to ......my........... my colleague, Mrs. Winters .....Let...... me introduce you to my colleague, Dean Richards. Mr. Richards, this is David Porter from Aerospace Inc. o How do you do? ......How..... ......do....... ......you......... ....do.........? It's a pleasure .......meet......... you.

2. - Walk around the class. Introduce yourself to someone you don’t know.

Good Morning, let me introduce myself, my name is Lucia. How do you do?

It’s a pleasure meet to you.

It was nice meeting you, Good bye.

How to introduce myself

Hello let me introduce myself, my name is Lucia and I’m 17 years old. I was born in Barcelona, but now I’m living in Terrassa.

I have one sister and she is younger than me.

TELEPHONI

NG

Contenido1. Time and numbers.................................................................................................................15

2. Telephoning tips:....................................................................................................................16

3. Taking call...............................................................................................................................17

4. Leaving a message..................................................................................................................19

5. Making and changing arrangements......................................................................................21

Say the numbers.....................................................................................................................21

Say the years..........................................................................................................................21

Say the dates..........................................................................................................................21

Making arrangements............................................................................................................23

6. Answerphone messages.........................................................................................................25

TELEPHONING

1. Time and numbers1.1. *Listen to the examples:(2.4)

13 301.2. *Underline the number you hear :(2.5)

1. 14 / 402. 16 / 603. 17 / 704. 18 / 80

1.3. *Write the numbers you hear. (2.6)1) 44 Forty four2) 29 Twenty nine3)152 one hundred and fifty two 4)2000 two thousand5)5080 Five thousand and eighty 6) 15 fifteen

1.4. There are two ways of telling the time in English. One is this way:We sayeight thirty a.m or eight thirty in the morningthree fifteen p.m or three fifteen in the afternoonseve fifty p.m or seven fifty in the evening

1.5. *Listen to the examples and write: (2.7)1. Twelve o’clock in the morning 12:00am2. Quarter past eight in the evening 8:15 pm3. Half past nine in the morning 9:30 am4. seven fifty P.M 7:15 pm5. Ten fifty am 10:15 am

1.6. The second way of telling the time. Look at the clock,http://www.ego4u.com/en/cram-up/vocabulary/timeANTE MERIDIEM POST MERIDIEM2. Telephone numbers

2. Telephoning tips:1. Say telephone numbers separately. For 613875 say: “six one three eight seven five“.

2. For 0 say: oh or zero.3. For 77 say: double seven.4. For Ext. 651 say: extension six five one.5. Pause after every two, three, or four numbers. For 0173-80744 say: zero one seven

three...eight zero seven ...double four.2.1. Works in pairs. Say the numbers.

a) 0207-668350b) 0269-330594c) 022-094576d) 0044-851255

2.2. *There is one mistake in each telephone number. Listen and correct the mistake. (4.7)a) 0208-553-9057b) 0143-4285611c) 75-30-6929d) 001212-5315809

2.3. Work in pairs. Write three telephone numbers. Dictate them to your partner.

- 615548521- 587496521- 937588621

- 633048998- 622144420- 605730602

3. Taking callStarting a call

C= caller R=receiver of the call-Identifying the caller:R: Who's calling, please? C: This is Monica Anderson.C: Is that Miguel? R: Yes. Hi, Monica.

-Giving a reason for the call:C: I'm calling about my visit. R: It's about your trip next week.

-Asking the caller to wait:R: Just a moment, please C: One moment, please.

-Giving reasons for the absence:R: I'm sorry, but he's in a meeting / at lunch / on vacation.

-Leaving a message:R: Can I take a message? C: Could you ask him/her to call me back?

-Closing:C: Thanks, R: Thank you for calling.

3.1. Order the telephone conversation.– Good morning. L.S. Communications. How can I help you?– Good morning. Can I speak to Anna Pilon, please?– Just a moment, please.– Hello. – Hello. Is that Anna Pilon?– Yes, speaking.– This is Mario Bardo. I'm calling about..

3.3. *Listen and check your answers.(2.8)3.3. Write the typical telephone phrases from the consversation in 3.1. exercise for:

1. I want: Can I 2. Wait: Just a moment, please3. Are you: Is that4. Yes, I am: Yes, talking5. I'm: This is6. I call: I’m calling

3.4. Practise the conversation in 3.1. in pairs. Change roles and practise again.

a. Sorry, could you say that again?b. Can I take a message?c. Is that ....?d. Can I have extension ....?e. Could you ask her to call me?f. I’ll give her your message.g. Could you spell your name, please?

3.5. Read the telephone conversation below. The missing phrases are in the box below. You can write the letter in the space.

Receptionist: AMC Design. How can I help you?Pete: Oh, hello. Could I speak to Jon Dunn, please?Receptionist: Hold on, please.Pete: It's Pete May from Novac. Receptionist: Hold on, please.Jon: Hello, Pete. It's Jon. How are you?Pete: Fine, thanks, Jon I'm phoning about our next meeting. Are you free on Thursday afternoon, at 4 o'clock?

3.6. Work in pairs. Practise starting a call. Use phrases from exercices above. Then change roles and practise again. You both have to write the conversation practise.

4. Leaving a message.

4.1. Number the lines on the telephone conversation to show the right order:Good morning. Sava Electronics.Good morning. Can I have extension 473, please?One moment, please. I’m sorry, the line’s busy. Will you hold?Er, no, I’ll call again later. Thank you. Goodbye.Goodbye.

4.2 *Listen the conversation of 3.7. and check (4.4).4.3 Write the phrases from the conversation in 3.7. which mean:

1. I’m afraid the line’s engaged. ...I’m sorry, the line’s busy…..........2. Will you hold on? .................... One moment, please......................3. I’ll ring back later. ....................I’ll call again later............................

4.4 Read the telephone conversation. The missing phrases are in the box below. Write the letter in the correct space.A. Good morning. Sava Electronics.B. Good morning. ....... Can I have extension.......... 473, please?A. Yes. One moment, please.B. Hello. .... Is that....... Carla Mann?A. No, it’s her PA. I’m sorry, but she’s in a meeting. Can I take a message?B. Yes, please. Could you ask her to call me My name’s Ron Basca and the number is 014836759982.A... Sorry, could you say that again?...............?B. Yes, 014836759982.C. Thank you. Could you spell your name, please?B. Yes. Ron, that’s R-O-N, Basca, B.A.S.C.A.C. Thank you, Mr. Basca. . I’ll give her your message..B. Thanks a lot. Goodbye.

a. It's ...

b. Could I speak to ....?

c. I'm phoning about ....

d. How can I help you?

e. Who's calling, please?

f. Hold on, please

4.5 *Listen and check your answers. (4.5)4.6 Practise the conversation in pairs. Change roles and practise again.A. Good Morning, Ies Terrassa, How can I help you?B. Good morning, Could you pass me to sell department?A. Hold on, please.B. Hello, Is that Sells department, I would like to talk to Calie Linch.C. I’m Sorry, She is on a trip, I’m Matt Deep, his secretary. Can I take a message?B. yes please. I’d like to have on arrangement with Calie Linch. My name is Elena McAll and my number is 935775401.C. Sorry, could you spell your name, please?B. Yes, Elena, that’s E-L-E-N-A, and McAll M-C-A-L-LC. Thank you, you’d like to do an arrangement with Calie, isn’t it?B. Yes, that’s it.C. Thank you. Mr. McAll. I’ll say her as far as possible.B. Thanks a lot, Goodbay.

5. Making and changing arrangements.Arrangement and plan.ARRANGEMENT: plans or preparations for something that will happen in the future:

Come round this evening and we'll make arrangementsPLAN: an idea or arrangement for doing or achieving something in the future:

We usually make our holidays plans in January

Say the numbers5.1. How do you say these numbers?

1. 166 one hundred and sixty-six2. 305 three hundred and five3. 559 five hundred and fifty-nine4. 732 seven hundred and thirty-two5. 2,3 two point three

http://www.learnenglish.de/basics/numbers.htmhttp://www.englisch-hilfen.de/en/exercises/various/crossword_numbers.htm

Say the years5.2. How do you say these years?

1. 1950 Nineteen fifty2. 1980 Nineteen eighty3. 1993 Nineteen ninety-three4. 2001 Two thousand one5. 2012 Two thousand twelve

http://www.studyenglishtoday.net/cardinal-numbers.html5.3. How do we say these decades?

1. 1900s 20th century2. 1950s the 50s3. 1960s the 60s4. 1990s the 90s

http://simple.wikipedia.org/wiki/Decade

Say the datesThere are two ways of saying and writing dates:

a) British English:8/9/07: the eight of September two thousand and seven

b) Amercian English:8/9/07: August ninth two thousand seven

5.4. Work in pairs. What are the two ways of saying these dates? (6.3)

Date British American1. 1st May The first of May May the First2. 2nd April The second of April April the Second3. 10th March The tenth of March March of tenth4. 19th August The ninetieth of August August Ninetieth5. 24th September The Twenty-fourth of

SeptemberSeptember of Twenty-fourth

5.5. Listen and underline the number you hear. (6.4)

1. 7th / 17th2. 13th / 30th3. 6th / 16th4. 12th / 20th

5.6. Write and say these dates first in Bristish English way and then in the American English way. (6.6)

Date British American1. 1/2/99 The first of February

Nineteen Ninety-NineJanuary the second of Nineteen Ninety-Nine

2. 6/8/00 The sixth of August Two thousand

June the eighth of Two thousand

3. 11/6/06 The eleventh of June Two thousand and Six

November the Six of Two thousand and Six

4. 7/5/07 Seventh of May thousand and Seven

July the fifth of Two thousand and Seven

5. 3/4/01 Third of April Two thousand and One

March the Fourth of Two thousand and One

6. 2/10/10 Second of October Two thousand and teen

February the Tenth of Two thousand and teen

5.7. Write and say your birthday date and ask your partner its.My birthday is the twenty-nine of June Nineteen Ninety-SixMy birthday is the June the Twenty-Nine Nineteen Ninety-Six

Making arrangements-Can we arrange a meeting?-When are you free?-Is (Monday) possible for you? -Yes, that's fine-What about (Tuesday)? -No, isn't possible-How about (Thursday)? -No, I'm sorry, I'm busy on (Thursday)-What time do you prefer?-See you on (Wednesday), then.

When you make arrengements to meet, repeat: the dates and times and all the details at the end of the conversation.

5.8. Listen to a telephone conversation between two business colleagues. Answer the questions. ( 7.5 )

a) Why is Lara phoning Max? Because Lara wants to make and arrangement to Maxb) When do they decide to meet? They decided to meet on Thursday at 02:30 in Max’s office.

5.9. Listen to the conversation again. Tick the phrases you hear. (7.5)Making arrangements: Saying yes: Saying no:1. Is....possible for you? ..... is OK No, I'm sorry, I'm busy on2. What about...? Yes, that's fine No, ...isn't possible.

5.10. Listen again and complete the sentences from the conversation. (7.5)Max: Yes, of course. How long are they staying?Lara: For a week. Is Tuesday possible for you?M No, I'm sorry, I'm busy on Tuesday. I’m visiting costumers all day. What about Wednesday?L No, that isn't possible. They are going to a take fair to a trade fair on Wednesday.

5.11. Look at the sentences in 5.10 and answer the questions.a) Are Max and Lara talking about activities happening now or in the future?b) When do we use the Present Continuous to talk about the future?– Activities happening now. They're hving dinner.– Temporary situations and activities I'm driving to work this week.– Present trends People are working longer hours.– Fixed future arrangements She's flying to New York next week

5.12. Listen to the conversation and answer the questions: (7.6)a) Why is Lara phoning Max again? Lara is phoning Max to change the meeting, because she

can’t meet with Max on Thursday.b) What arrangement do they make? They decided to meet on Monday afternoon at three

fifteen.

5.13. Listen again and complete the conversation. (7.6)M Hello, Max CromerL Hello, Max. It's Lara. I'm very sorry but we've got a problem on Thursday. Can’t we change the date of our meeting?M Yes, of course. When are you free?L Well, any time on Friday or Monday afternoon is OK for us.M Friday's not possible to me because I'm flying to Brussels for the day. What about Monday afternoon?L That's fine. What time do you prefer?M Is 3.15 OK?L Yes, it’s fineM Good. see you next Monday at 3.15, then.L Thanks a lot, Max, and sorry again.M That's no problem. Good bye, Lara.

5.14. Work in pairs. Practise making an arrangement. Use phrases of your exercices and your own ideas.A. Good Morning, Ies Terrassa, How can I help you?B. Good morning, Could you pass me to sells department?A. Hold on, please.B. Hello, Is that Sells department, I would like to talk to Calie Linch.C. I’m Sorry, She is on a trip, I’m Matt Deep, his secretary. Can I take a message?B. yes please. I’d like to have on arrangement with Calie Linch. My name is Elena McAll and my number is 935775401.C. Sorry, could you spell your name, please?B. Yes, Elena, that’s E-L-E-N-A, and McAll M-C-A-L-LC. Thank you, you’d like to do an arrangement with Calie, isn’t it?B. Yes, that’s it.C. Thank you. Mr. McAll. I’ll say her as far as possible.B. Thanks a lot, Goodbye.

E: Good Morning. This is Elena McAllC: Good Morning, It’s Calie Linch, you called me last week to have an arrangement.E: Yes, of course. When are you free?C: I’m free on Friday and Thursday afternoon, its OK for you?E: I’m sorry but Friday is impossible. I have a meeting with a costume. What about Thursday morning?C: That’s fine. What time do you prefer?E: At ten o’clock it’s OK?C: Yes, it’s fine.E: Good. See you on Thursday at 10 o’clock, then.C: OKE: Good bye Calile.C: Good bye.

6. Answerphone messages6.1. Listen to five answerphone messages. The sentences express the main idea of the message. Write the number of the call next to the message.

a. Please dial a different number .................b. All the telephone lines are busy .................c. Please call when the office is open .................d. Please leave your name, address and postcode .................e. Please leave your name and telephone number .................

6.2. Listen again and complete the answerphone messages. (10.7)CALL 1: Thank you for ...................... Airline Network. All our agents are ......................... at the moment. Please............................. and an agent ...................your call as soon as possible.

CALL 2: The office is closed now. We are open from .................. to ................... Monday to Saturday. Please..................... during these times. In an emergency, please call 0118 956 ..................... .

CALL 3: The number your are dailing ........................... . Please dial again, putting ...................... before the last .................... digits.

CALL 4: This is Bob Steele's office. I'm sorry I can't take ....................... right now but please leave your....................... and ............................. and I'll ........................... to you as soon as possible.

CALL 5: This is the Office World catalogue line. To ........................ our catalogue, please leave your name,........................ and postcode, spelling any difficult ........... . Thank you for ................. .

TELEPHONI

NG

TELEPHONING

1. Time and numbers1.1. *Listen to the examples:(2.4)

13 301.2. *Underline the number you hear :(2.5)

1. 14 / 402. 16 / 603. 17 / 704. 18 / 80

1.3. *Write the numbers you hear. (2.6)1) 44 Forty four2) 29 Twenty nine3)152 one hundred and fifty two 4)2000 two thousand5)5080 Five thousand and eighty 6) 15 fifteen

1.4. There are two ways of telling the time in English. One is this way:We sayeight thirty a.m or eight thirty in the morningthree fifteen p.m or three fifteen in the afternoonseve fifty p.m or seven fifty in the evening

1.5. *Listen to the examples and write: (2.7)1. Twelve o’clock in the morning 12:00am2. Quarter past eight in the evening 8:15 pm3. Half past nine in the morning 9:30 am4. seven fifty P.M 7:15 pm5. Ten fifty am 10:15 am

1.6. The second way of telling the time. Look at the clock,http://www.ego4u.com/en/cram-up/vocabulary/timeANTE MERIDIEM POST MERIDIEM2. Telephone numbers

2. Telephoning tips:1. Say telephone numbers separately. For 613875 say: “six one three eight seven five“.

2. For 0 say: oh or zero.3. For 77 say: double seven.4. For Ext. 651 say: extension six five one.5. Pause after every two, three, or four numbers. For 0173-80744 say: zero one seven

three...eight zero seven ...double four.2.1. Works in pairs. Say the numbers.

a) 0207-668350b) 0269-330594

c) 022-094576d) 0044-851255

2.2. *There is one mistake in each telephone number. Listen and correct the mistake. (4.7)a) 0208-553-9057b) 0143-4285611c) 75-30-6929d) 001212-5315809

2.3. Work in pairs. Write three telephone numbers. Dictate them to your partner.

- 615548521- 587496521- 937588621

- 633048998- 622144420- 605730602

3. Taking callStarting a call

C= caller R=receiver of the call-Identifying the caller:R: Who's calling, please? C: This is Monica Anderson.C: Is that Miguel? R: Yes. Hi, Monica.

-Giving a reason for the call:C: I'm calling about my visit. R: It's about your trip next week.

-Asking the caller to wait:R: Just a moment, please C: One moment, please.

-Giving reasons for the absence:R: I'm sorry, but he's in a meeting / at lunch / on vacation.

-Leaving a message:R: Can I take a message? C: Could you ask him/her to call me back?

-Closing:C: Thanks, R: Thank you for calling.

3.1. Order the telephone conversation.– Good morning. L.S. Communications. How can I help you?– Good morning. Can I speak to Anna Pilon, please?– Just a moment, please.– Hello. – Hello. Is that Anna Pilon?

– Yes, speaking.– This is Mario Bardo. I'm calling about..

3.3. *Listen and check your answers.(2.8)3.3. Write the typical telephone phrases from the consversation in 3.1. exercise for:

1. I want: Can I 2. Wait: Just a moment, please3. Are you: Is that4. Yes, I am: Yes, talking5. I'm: This is6. I call: I’m calling

3.4. Practise the conversation in 3.1. in pairs. Change roles and practise again.

3.5. Read the telephone conversation below. The missing phrases are in the box below. You can write the letter in the space.

Receptionist: AMC Design. How can I help you?Pete: Oh, hello. Could I speak to Jon Dunn, please?Receptionist: Hold on, please.Pete: It's Pete May from Novac. Receptionist: Hold on, please.Jon: Hello, Pete. It's Jon. How are you?Pete: Fine, thanks, Jon I'm phoning about our next meeting. Are you free on Thursday afternoon, at 4 o'clock?

3.6. Work in pairs. Practise starting a call. Use phrases from exercices above. Then change roles and practise again. You both have to write the conversation practise.

a. It's ...

b. Could I speak to ....?

c. I'm phoning about ....

d. How can I help you?

e. Who's calling, please?

f. Hold on, please

a. Sorry, could you say that again?b. Can I take a message?c. Is that ....?d. Can I have extension ....?e. Could you ask her to call me?f. I’ll give her your message.g. Could you spell your name, please?

4. Leaving a message.

4.1. Number the lines on the telephone conversation to show the right order:Good morning. Sava Electronics.Good morning. Can I have extension 473, please?One moment, please. I’m sorry, the line’s busy. Will you hold?Er, no, I’ll call again later. Thank you. Goodbye.Goodbye.

4.2 *Listen the conversation of 3.7. and check (4.4).4.3 Write the phrases from the conversation in 3.7. which mean:

1. I’m afraid the line’s engaged. ...I’m sorry, the line’s busy…..........2. Will you hold on? .................... One moment, please......................3. I’ll ring back later. ....................I’ll call again later............................

4.4 Read the telephone conversation. The missing phrases are in the box below. Write the letter in the correct space.A. Good morning. Sava Electronics.B. Good morning. ....... Can I have extension.......... 473, please?A. Yes. One moment, please.B. Hello. .... Is that....... Carla Mann?A. No, it’s her PA. I’m sorry, but she’s in a meeting. Can I take a message?B. Yes, please. Could you ask her to call me My name’s Ron Basca and the number is 014836759982.A... Sorry, could you say that again?...............?B. Yes, 014836759982.C. Thank you. Could you spell your name, please?B. Yes. Ron, that’s R-O-N, Basca, B.A.S.C.A.C. Thank you, Mr. Basca. . I’ll give her your message..B. Thanks a lot. Goodbye.

4.5 *Listen and check your answers. (4.5)

4.6 Practise the conversation in pairs. Change roles and practise again.A. Good Morning, Ies Terrassa, How can I help you?B. Good morning, Could you pass me to sell department?A. Hold on, please.B. Hello, Is that Sells department, I would like to talk to Calie Linch.C. I’m Sorry, She is on a trip, I’m Matt Deep, his secretary. Can I take a message?B. yes please. I’d like to have on arrangement with Calie Linch. My name is Elena McAll and my number is 935775401.C. Sorry, could you spell your name, please?B. Yes, Elena, that’s E-L-E-N-A, and McAll M-C-A-L-LC. Thank you, you’d like to do an arrangement with Calie, isn’t it?B. Yes, that’s it.C. Thank you. Mr. McAll. I’ll say her as far as possible.B. Thanks a lot, Goodbay.

5. Making and changing arrangements.Arrangement and plan.ARRANGEMENT: plans or preparations for something that will happen in the future:

Come round this evening and we'll make arrangementsPLAN: an idea or arrangement for doing or achieving something in the future:

We usually make our holidays plans in January

Say the numbers5.1. How do you say these numbers?

1. 166 one hundred and sixty-six2. 305 three hundred and five3. 559 five hundred and fifty-nine4. 732 seven hundred and thirty-two5. 2,3 two point three

http://www.learnenglish.de/basics/numbers.htmhttp://www.englisch-hilfen.de/en/exercises/various/crossword_numbers.htm

Say the years5.2. How do you say these years?

1. 1950 Nineteen fifty2. 1980 Nineteen eighty3. 1993 Nineteen ninety-three4. 2001 Two thousand one5. 2012 Two thousand twelve

http://www.studyenglishtoday.net/cardinal-numbers.html

5.3. How do we say these decades?1. 1900s 20th century2. 1950s the 50s3. 1960s the 60s4. 1990s the 90s

http://simple.wikipedia.org/wiki/Decade

Say the datesThere are two ways of saying and writing dates:

a) British English:8/9/07: the eight of September two thousand and seven

b) Amercian English:8/9/07: August ninth two thousand seven

5.4. Work in pairs. What are the two ways of saying these dates? (6.3)

Date British American1. 1st May The first of May May the First2. 2nd April The second of April April the Second3. 10th March The tenth of March March of tenth4. 19th August The ninetieth of August August Ninetieth5. 24th September The Twenty-fourth of

SeptemberSeptember of Twenty-fourth

5.5. Listen and underline the number you hear. (6.4)

1. 7th / 17th2. 13th / 30th3. 6th / 16th4. 12th / 20th

5.6. Write and say these dates first in Bristish English way and then in the American English way. (6.6)

Date British American1. 1/2/99 The first of February

Nineteen Ninety-NineJanuary the second of Nineteen Ninety-Nine

2. 6/8/00 The sixth of August Two thousand

June the eighth of Two thousand

3. 11/6/06 The eleventh of June Two thousand and Six

November the Six of Two thousand and Six

4. 7/5/07 Seventh of May thousand and Seven

July the fifth of Two thousand and Seven

5. 3/4/01 Third of April Two thousand and One

March the Fourth of Two thousand and One

6. 2/10/10 Second of October Two thousand and teen

February the Tenth of Two thousand and teen

5.7. Write and say your birthday date and ask your partner its.My birthday is the twenty-nine of June Nineteen Ninety-SixMy birthday is the June the Twenty-Nine Nineteen Ninety-Six

Making arrangements-Can we arrange a meeting?-When are you free?-Is (Monday) possible for you? -Yes, that's fine-What about (Tuesday)? -No, isn't possible-How about (Thursday)? -No, I'm sorry, I'm busy on (Thursday)-What time do you prefer?-See you on (Wednesday), then.

When you make arrengements to meet, repeat: the dates and times and all the details at the end of the conversation.

5.8. Listen to a telephone conversation between two business colleagues. Answer the questions. ( 7.5 )

a) Why is Lara phoning Max? Because Lara wants to make and arrangement to Maxb) When do they decide to meet? They decided to meet on Thursday at 02:30 in Max’s office.

5.9. Listen to the conversation again. Tick the phrases you hear. (7.5)Making arrangements: Saying yes: Saying no:1. Is....possible for you? ..... is OK No, I'm sorry, I'm busy on2. What about...? Yes, that's fine No, ...isn't possible.

5.10. Listen again and complete the sentences from the conversation. (7.5)Max: Yes, of course. How long are they staying?Lara: For a week. Is Tuesday possible for you?M No, I'm sorry, I'm busy on Tuesday. I’m visiting costumers all day. What about Wednesday?L No, that isn't possible. They are going to a take fair to a trade fair on Wednesday.

5.11. Look at the sentences in 5.10 and answer the questions.a) Are Max and Lara talking about activities happening now or in the future?b) When do we use the Present Continuous to talk about the future?– Activities happening now. They're hving dinner.– Temporary situations and activities I'm driving to work this week.– Present trends People are working longer hours.– Fixed future arrangements She's flying to New York next week

5.12. Listen to the conversation and answer the questions: (7.6)a) Why is Lara phoning Max again? Lara is phoning Max to change the meeting, because she

can’t meet with Max on Thursday.b) What arrangement do they make? They decided to meet on Monday afternoon at three

fifteen.5.13. Listen again and complete the conversation. (7.6)

M Hello, Max CromerL Hello, Max. It's Lara. I'm very sorry but we've got a problem on Thursday. Can’t we change the date of our meeting?M Yes, of course. When are you free?L Well, any time on Friday or Monday afternoon is OK for us.M Friday's not possible to me because I'm flying to Brussels for the day. What about Monday afternoon?L That's fine. What time do you prefer?M Is 3.15 OK?L Yes, it’s fineM Good. see you next Monday at 3.15, then.L Thanks a lot, Max, and sorry again.M That's no problem. Good bye, Lara.

5.14. Work in pairs. Practise making an arrangement. Use phrases of your exercices and your own ideas.A. Good Morning, Ies Terrassa, How can I help you?B. Good morning, Could you pass me to sells department?A. Hold on, please.B. Hello, Is that Sells department, I would like to talk to Calie Linch.C. I’m Sorry, She is on a trip, I’m Matt Deep, his secretary. Can I take a message?B. yes please. I’d like to have on arrangement with Calie Linch. My name is Elena McAll and my number is 935775401.C. Sorry, could you spell your name, please?B. Yes, Elena, that’s E-L-E-N-A, and McAll M-C-A-L-LC. Thank you, you’d like to do an arrangement with Calie, isn’t it?B. Yes, that’s it.C. Thank you. Mr. McAll. I’ll say her as far as possible.B. Thanks a lot, Goodbye.

E: Good Morning. This is Elena McAllC: Good Morning, It’s Calie Linch, you called me last week to have an arrangement.

E: Yes, of course. When are you free?C: I’m free on Friday and Thursday afternoon, its OK for you?E: I’m sorry but Friday is impossible. I have a meeting with a costume. What about Thursday morning?C: That’s fine. What time do you prefer?E: At ten o’clock it’s OK?C: Yes, it’s fine.E: Good. See you on Thursday at 10 o’clock, then.C: OKE: Good bye Calile.C: Good bye.

6. Answerphone messages6.1. Listen to five answerphone messages. The sentences express the main idea of the message. Write the number of the call next to the message.

a. Please dial a different number .................b. All the telephone lines are busy .................c. Please call when the office is open .................d. Please leave your name, address and postcode .................e. Please leave your name and telephone number .................

6.2. Listen again and complete the answerphone messages. (10.7)CALL 1: Thank you for ...................... Airline Network. All our agents are ......................... at the moment. Please............................. and an agent ...................your call as soon as possible.

CALL 2: The office is closed now. We are open from .................. to ................... Monday to Saturday. Please..................... during these times. In an emergency, please call 0118 956 ..................... .

CALL 3: The number your are dailing ........................... . Please dial again, putting ...................... before the last .................... digits.

CALL 4: This is Bob Steele's office. I'm sorry I can't take ....................... right now but please leave your....................... and ............................. and I'll ........................... to you as soon as possible.

CALL 5: This is the Office World catalogue line. To ........................ our catalogue, please leave your name,........................ and postcode, spelling any difficult ........... . Thank you for ................. .

LETTERS AND EMAILS

3. Letters and emails

3.1 LettersBUSINESS CORRESPONDENCE. FORMAL LETTERS.

Business correspondence is the communication or exchange of information in a written format for the process of business activities. Business correspondence can take place between organizations, within organizations or between the customers and the organization. The correspondence is generally widely accepted formats that are followed universally.

There are different types of business with different structure and use. As you can read in the wikipedia definition there are many widely accepted formats. The most common methods you can use in the modern enterprise are letters, e-mails, fax and reports (also you can use other internal formats in order to communicate like notes, memos, post-it notes etc.).

There are three golden rules for writing business correspondence, don’t forget it!

- PLANNING

- CONTENT LAYOUT

- CHECKING

http://quizlet.com/16653131/parts-of-a-business-letter-flash-cards/

1.1 Business letter planning.

Plan before you write, looking up words you need before you start. Note the points you want to make, and order them into logical paragraphs. Think of a basic business letter in three steps:

1. Introduction - The reason for writing-The introduction helps the reader understand in which context the letter should be considered. Possibilities include job interview inquires, business opportunity requests, complaints, and more. Of course, each type of business letter has its own standard phrases.

2. Details - What you would like to achieve.The detail section of a business letter is extremely important. This is where you state your goals for writing a business letter.

3. Conclusion / Next Steps - What you would like to happen in the future. Provide a call for future action. This can be a chance to talk in person, a follow-up letter or more. It's important and expected to make clear what you would like to be the next step for the person reading your business letter.

1.2 Layout and edition.

A) Layout

Enclosed (added): indication of an attachment (if you enclose a document)

Signature, you must sign the letter (handwritten), type your name and surname below, if

you are writing for a company, add your title

Closing sentence (request for action): two lines below the body, always on the left hand side. There are the usual closing expressions. Write a comma on the end

Body of the letter: two lines below the opening. Separate the text clearly into paragraphs and use the appropriate formal language

Opening sentence (reason for writing)

Greeting/Salutation

Recipient

Receiver

Date

Heading

Company logo/

B) Margins

Business letter margins should be about one inch 1” (2,5cm) all around. This gives your professional letter a clear look. You should align your text on the left; this is how most documents are aligned, so it will make your letter more readable.

C) Font size and style

Use a uniform, book print font. The traditional font size for a business letter is 12pts. The font should be Arial or Times New Roman. Avoid underlining, italicizing or bolding, however if you are using a letter head it may be in a different font size and style. A business letter should never be handwritten.

D) Letter text and spacing

Leaving space in your letter creates a clear, uncluttered and easy to read look that the reader will appreciate.

- Avoid writing your letter having one large block of text.

Heading Company logo/

Date

Recipient /Receiver

Greeting/Salutation Opening sentence

Body of the letter

Signature

Closing sentence

- Your letter could be in o block format: the entire letter should be aligned to the left hand side of the

pageo standard format: place your address or your company’s address at the

top of the letter, on the right. Place the date on the right hand side of the page, in alignment with your address (as in the layout example)

- Break your text into several concise paragraphs. - You must use a single-spacing except for a double space between

paragraphs.- Do not use contractions (“I don't”, “I'm writing”, etc.). Contractions reproduce the

spoken language and do not correspond to the formality of the text.- Do not add postscripts. Give all the information in the body of the letter

http://www.youtube.com/watch?v=B9GCfgV4lII

1.3 Format and contents.

A) HEADING

Your Information (Your contact information)Your Name Your Address Your City, State, Zip Code Your Phone Number Your Email Address

Date

British English

A The ninth of June 2013

B 9th June 2013

C 9 June 2013

D 9/6/2013

E 9/6/13

F 09/06/13

Format A is very formal and is mostly used in printed items, such as invitations. Formats D, E and F can cause misinterpretations if we don't know in which variety of

English the date is written. We can interpret the date 6/9/2013 in two ways: 9 June 2013 6 September 2013 (in the British format)

The more useful forms in business letters are B and C.

Contact Information (The person or company you are writing to)Name Title CompanyAddress City, State, Zip Code

Greeting/Salutation

Very formal: Dear Sir or Madam / Dear Sirs (if you don’t know the name of the person you are writing to)

Formal: Dear Mr/Mrs Jones (if you know the name of the person)

Semi-formal: Dear Michael Jones

B) BODY OF A BUSINESS LETTER.

When you are writing a business letter, keep your letter simple and targeted, so the purpose of your letter is clear.

- The first paragraph, opening, of your business letter should provide an introduction to why you are writing. Formal letters are often begun by thanking someone. This is especially true when writing in response to an inquiry of some kind. Here you have are some examples:

Thank you for your letter dated sent on (date) inquiring about ...We would like to thank you for your letter dated sent on (date) asking for / requesting information about ...In response to your letter dated sent on (date), we would like to thank you for your interest in ...

If you are beginning correspondence with someone about something, or asking for information, begin by providing a reason for writing:

I am writing to inform you about ...I am writing to ask / inquire about...

- Then, in the following paragraphs provide more information and specific details about your request. Explain why you are writing so it's easy for the reader to understand what you are asking.

- The last paragraph of your letter should reiterate the reason you are writing and thank the reader for reviewing your request. You should state your plan of action (or request some type of action be taken by the reader).

I look forward to meeting / seeing you / you next week

Please do not hesitate to contact me if you have any questions regarding this matter.

If you need any further assistance please contact me

C) CLOSING

Very formal: Yours faithfully (British English); Yours truly (American English)

Formal: Yours sincerely (British English); Sincerely (American English)

Semi-formal: Best regards; Best wishes

D) SIGNATURE

When you are writing a business letter it’s important to close it in a professional manner so your letter, in its entirety, is well written and professional.

Handwritten Signature (for a mailed letter)

Typed Signature (Name and surname)

The title you have in your company.

E) ENCLOSE

In some formal letters you will need to include documents or other information. Use the following phrases to draw attention to any enclosed documents you might have included.

Enclosed please find + nounEnclosed you will find ... + nounWe enclose ... + noun

Examples

Enclosed you will find a copy of our brochure.Enclosed please find a copy of our brochure.We enclose a brochure.

http://www.goodletterwriting.com/formal-letters.html

EXERCICES1. Types of business correspondence

1.1 How many different kinds of business correspondence can you think of? Make a list.

- Letters- E-mail- Fax- reports- Whatsapp- Notes- Post-it

1.2 Which of the different kinds of business correspondence from the above would you choose for the following situations?

If I would …. I would use/send ……

1. Changing a plane tickete-mail

2. Booking a room at a hotele-mail

3. Applying for a jobE-mail

4. Complaining about a delivery service

Letter, e-mail, Fax

5. Christmas Greetings (a customer)

e-mail, letter

6. Telling colleagues about a new member of staff

e-mail

7. Thanks for being a new customer

Letter

8. Sending out a meeting agenda Notes, Post-it

9. Resigning (workplace) e-mail

10.Apologizing to an important business contact

e-mail, letter

Delivery: entregar, entrega

2. Sending business mail

2.1 According to the information below, match the mail expressions and images with their definitions:

franking machine to close an envelope with adhesives

Postmark (matasellos) a similar piece of gummed paper used for commercial or trading purposes

postcode a number identifying a mail-delivery area

letterhead stationery something which shows the date and place of mailing on an envelope

sign to write your name at the bottom of a letter

seal writing paper with the company name and address

postman the person who delivers the mail

P.O. box: Dentro de una oficina a rented box at a post office where letters are kept until collected

stamp something which marks an envelope to show that postage has been paid

envelope a flat covering of paper, usually rectangular in shape and with a flap that can be folded over and sealed, used to enclose a letter

number: Postman

number: PO box

number: Envelope

number: Postmark

3. Identify the different parts in the layout of the business letter:

Greeting 4

Body of the letter 6

Closing sentence 7

Enclosed 9

Date 2

Signature 8

Heading 1

Opening sentence 5

Recipient 3

9

8

7

6

5

4

3

3

2

1

4. Decide the correct way to write a letter.

a) ways to begin a letter- Dear Michel Jones- I am writing to you

b) referring to previous correspondence- Thank for your letter

c) asking people to do things- I am writing to ask /inquire about

d) ways to end a letter- Yours sincerely- Thank for your attention- I look forward to hearing for you

5. Match these expressions with their uses.EXPRESSIONS

1. I look forward to hearing from you soon2. I would be happy to accept your offer.3. I would be grateful if you could4. I am writing to…5. Thank you for your inquiry dated April 17th.6. I am enclosing…

USES

a. Agreeing to a requestb. Saying that you are including other documents.c. Referring to future contact.d. Referring to previous correspondence.e. Making a request.f. Saying why you are writing.

1. I look forward to hearing from you soon c) c) Referring to future contact.2. I would be happy to accept your offer. d) Referring to future contact3. I would be grateful if you could e) Making a request.4. I am writing to… f) Saying why you are writing.5. Thank you for your inquiry dated April 17th. d) Referring to previous

correspondence.6. I am enclosing… b)

6. Fill the gaps with the expressions from the box.

thank you for 4 I enclose 11

Enclosed 7 I look forward 9

Sincerely 10 I will be able 5

Further to 8 I would appreciate it 6

Dear 2 I am writing 3

20th June 2013 1

CAMPUS TECHNOLOGIES

123 Central Street

Los Angeles

CA 90036

Ms Monica Jones

Canal Systems

786 Rock Drive

Houston

TC 15789

20th June 2013

Dear Ms. Jones,

I am writing your letter dated May 20, thank you for to confirm that I will be able to attend the conference in Houston on July 15-16.

I would appreciate it if you could book hotel accommodation for me for two nights, the 15th and the 16th. Enclosed the details of my travel plans.

I would like to Further to again for the invitation and I look forwardto seeing you at the conference.

SincerelyJohn L. Carpenter

Head of Purchasing

CAMPUS TECHNOLOGIES

I enclose Travel plans

7. Read this letter which is a reply to another one asking for information. Answer the questions below.

Donald-Harrow

STEWARD STREET

BIRMINGHAM B19 8AF

Mr L. Windsor

Marketing Manager Your ref: SB / SM

Cold Box Ltd Our ref: MH / JW

14 Trist Road

Hastings

Sussex HA3 6CE

20 May 2013

Dear Mr Windsor,

Thank you for your letter dated 17 April enquiring about our promotional gifts.

We are pleased to enclose our new brochure and price list together with samples of our promotional gifts

We look forward to receiving your first order.

Yours sincerely

Mary Donald

Sales Manager

Enclosed brochure, price list and samples

1. Who is Mary Donald?Sales Manager, Is the person who write the letter

2. When did Mr. Windsor write the letter?Mr Winsor wrote the letter 17 May 2013

3. What kind of items (things) were sent with the letter?

price list and samples

4. Write three types of the most usual promotional gifts.- Pen- key-ring- umbrella

5. Replace the words in bold with a synonym. - Enquiring: Asking for- Gifts: Presents- Enclose: Include- Brochure: Catalog- Samples: cross section, examples- Receiving: Accepting

6. In reference to the previous exercise, write the first letter asking for information Mr. Windsor had written.

Mr L. Windsor

Marketing Manager

Cold Box Ltd

14 Trist Road

Hastings

Sussex HA3 6CE

Donald-Harrow

Mary Donald

Sales Manager

STEWARD STREET

BIRMINGHAM B19 8AF

17 April 2013

Dear Mr. Donald

I am writing to you to request your catalog about your promotional gifts.

If you could include your new brochure, a price list and samples of your promotional gifts we would appreciate it.

I look forward to receiving your reply.

Yours faithfully,

Mr L. Windsor

Marketing Manager

7. Look for the meaning of these verbs and complete the sentences.reply apologize confirm complain inquire inform

respuesta disculparse confirmar quejarse Solicitar informar

1. I am writing to apologize for the delay in delivering the goods you ordered

2. I am writing to inquire about the availability of your new PC908 and whether

you would be able to fulfill an order for 300 units this month

3. I am writing to complain about the delay in delivering the goods we ordered

from you last month. We still have not received them and we are very annoyed

about this.

4. I am writing to inform you about our new line of software applications.

5. I am writing in reply to your letter dated May 10th in which you ask for a

catalogue and price list.

6. I am writing to confirm that we will be able to deliver the 10 (ten) chairs that

you ordered last week.

8. Replace the informal expressions on the left with the suggested formal one on the right

a. How are you? 1…as I have been working…b. Number one, I think… 2. I would be happyc. A fun place to work 3. Firstly, I think…d. …coz (because) I’ve worked… 4. Very usefule. In a pretty handy 5.Yours sincerely, f. I also have lots of other pals… 6. An excellent working environmentg. I’m cool… 7. I would like to request…h. Write soon! 8. I also have lots of contacts

working

a b c d e f g h

7 3 6 1 4 8 2 5

9. Write a letter. Examine the following catalogue and write.http://www.ikea.com/gb/en/catalog/categories/business/You are working for IKEA United Kingdom. Write a sales letter, sending out a catalogue (which has not been asked for); explain something about your most popular products.

Mention the services you offer and propose your makeover service (suggest the cost and time).

6 Glover Dr

London, Undated Kingdom+44 845 355 2255

Thursday, 4th of March 2014

Ms, Noor SalazarNOLGAN, SASC/ Rambla dEgara, 33193 587 45 25

Dear Ms, Salazar

I am writing to send you our catalog with our best selling products.In our company you can find a great choice of home furniture, whether you work full-time from home, or you just need somewhere comfortable work, you can take a look to our catalog.Our series of cabinet’s office GALANT is high quality but good price. They come in different sizes and styles to suit wherever you work. A lot of them have a lockable, to have secured our documents.Also we have a Delivery service; we can deliver to your home or business and If you are in love with our textiles, but not do handy with a sewing machine we offer a curtain marking and alteration to help you bring new life into your home.

I look forward to receiving you reply.Yours faithfully,

Lucia Garcia-PardoMarketing manager

Enclose: Catalog

LETTERS ( Secretarial , p.30-31 )

How to write a Business letterA business letter is often a client's first contact with your company. It needs to look and sound professional. It's not hard to write a good business letter. Just follow some easy steps.

oFirst, write the sender's address, the date, and the recipient's address at the top of the letter.

oSecond, add a salutation, or greeting.oThird, create the body of the letter. Try to keep it brief, but make sure to

include all of the pertinent information.oFinally, add the closing. Some common close phrases are “Sincerely

Yours” or “Respectfully Yours”. Just put your signature under the closing, and you're done!

EXERCICES

1. After the reading, mark the following statements as true or false.

T Fa) the date goes at the bottom of a letter. xb) the body of the letter should be short if possible. xc) the signature is the last step in writing a business letter. x

2. Fill in the blanks with the correct words and phrases from the box below:

1. Allison wrote her signature at the bottom of the form.2. “Dear” is a popular Salutation used in letters.3. Make sure you only include pertinent Information in the report.4. Most people prefer reading letters in which the writer keeps it brief5. The body of a letter contains the main message.

Salutation, pertinent, signature, body, keeps if brief

3. Chek the sentence that uses the underlined parts correctly:

1. .......... A The recipient opens a letter......x..... B The body goes on the envelope.

2. .....x..... A The close goes at the top of a letter........... B A salutation is a way to greet someone.

3. .......... A When people put their signature on something, they write their name.....x...... B The sender waits for a package to arrive.

4. Read the sentences. Choose where the words best fit in the blanks.

1.sender / recipient- The sender types the letter and puts it in the mail. When it arrives at its destination, it is opened by the recipient.

2.closing / signature- A person's signature is handwritten beneath the closing. It is a good idea to thank the reader in the closing.

3.greeting / full name- The greeting should begin with, “Dear Mr or Ms.”. Write your full namenot just your first or last.

5. Choose the word that is closest in meaning to the underlined part.

1.Make sure to note any enclosures.A. Closing B. Items to be sent later C. Items included

Here

2.Choose a suitable ending for your letter.

A. Closing B. Hello C. Sing

3.Use the correct salutation in your letter.

A. Greeting B. Ending C. Remarks

4. Don't forget to include the return address.

A. Email address B. Recipient's address C. Sender's address

LETTERS

LISTENINGS

1. Listen to the conversation between an office manager an her new assistant. Mark the following statements as true or false:

a) ....F......... The letter is intended to sign up a new client.

b) ...T.......... The letter will list a form as an enclosure.

c) ...T.......... The letter will include an envelope for a reply.

2. Listen again and complete the conversation.

Assistant: Okay. And is there a particular SALUTATION you use with him?

Manager: Oh, just “Dear Mr. Smith” is fine.

Assistant: Got it. And what's the reason for writing to Mr. Smith?

Manager: He just opened a second office, so we need to UPTATE HIS ACOUNT INFORMATION.

Assistant: Should I include the update form with the letter?

Manager: Yes, please. And LIST IT WITH THE ENCLOSURES (documentacio adjunta) so he knows to look for it.

Assistant: I'll print an envelope with our RETURN’S ADRESS and include that, too.

Manager: Good thinking. Please bring it to me when you have finished so I can add my

SIGNATURE.

CONVERSATIOIN

EMAIL , a quick lessonLet's begin with email addresses. These are made up of three parts:

o The person's name, nickname, etc. (for example: bill, bill_williams, bwilliams)

o The @ symbol (this means “at”)o The web address where the account is located (for example:

SupplyStore.com, cyberlink.net)So a complete address might look like this: bwilliams@cyberlink.netOn your email program, you will see places to enter the address your message is going to, the address it is from and the subject of the message. Above, or sometimes below, this on the page, you will see a button that allows you to include an attachment. When you receive a message, you have several options:

o Save or delete ito Reply to the sender or reply to allo Forward it to someone else

A note on formal vs. Informal style:Emails are generally informal. Still, good business etiquette dictates that business correspondence should be more formal.

1. Listen and read the tutorial on email. Complete the table using information from the tutorial.

Parts of an email Address - Nick name- @symbol- Web Adress

Options after receiving a message

- Save or delate- Reply to sender or reply to all- Followard it to someore

2. Match the words ( 1-5 ) with the definitions (A-E):1. message b A. Being serious and official2. attachment d B. The main part of an email3. subject e C. Being relaxed and casual4. formal D. a D file that is sent along with an email5. informal c E. The title of an email

3. Check the sentence that uses the underlined part correctly. Then, change the incorrect expression with the correct one.

1. .........T............ A. Mary's email address is mbrown@bluesky.com.................... B. If you delete an email it goes to the trash box.

2. .................... A. Click reply so that only Jay sees the response..........T........... B. Delete old messages from the inbox.

3. .........T........... A. Names come before the @ symbol in most email addresses.

.................... B. An subject indicates what the email is about.

4. Match A and B to make typical sentences for faxes and emails.A B

1 Thank you for b A see you again soon.2 Could you please f B your fax of 4 March.3 Hoping to a C the mistake in our brochure.4 Please let me know if i D your email.5 I am writing h E tell you how to get to the hotel.6 I apologize for c F send me a copy of your brochure?.7 Thanks for d G that prices will increase by 20%.8 Looking forward to j H to inform you of our new address.9 This email is to e I you cannot come on that date.10. I am sorry to inform you g J meeting you at the next conference.

5. Match the sentences in 4 to the headings.

a) Starting:- I am writing to inform you of our new address.- This email is to tell you how to get to the hotel.- Thank you for your email

b) Saying why you're writing:- I am writing to inform you of our new address.- This email is to tell you how to get to the hotel- I am sorry to inform you that prices will increase by 20%.

c) Requesting:- Could you send me a copy send me a copy of your brochure?- Please let me know if you cannot come on that date

d) Giving bad news:- I am sorry to inform you that prices will increase by 20%.

e) Apologizing:- I apologize for the mistake in our brochure

f) Ending:- Looking forward to meeting you at the next conference- Hoping to see you again soon

1. Parts of the email:

a) Message header: each message has exactly one header which is structured into fields:

From: It is the email address and optionally the name of the author with an automatic signature.The "From" field does not have to be the real sender of the email message. It consists of two parts. The part after the at-sign @ is the domain name, the name of the email system to which you are subscribed, and this is the same for everybody in that system (at home it is the internet service provider). The part before the at-sign is your username, the part which distinguishes you from every other person in that system.

When you are a business owner, conducting business on behalf of your company, make sure you are using a business email address. That means you have a business address (i.e., yourname@yourbusiness.com) that you use for all business communication.

If that's not possible, you can create a free email address that includes your business name (i.e., yourbusinessname@gmail.com). Using a personal email address that is clearly unrelated to your business can, at worst, hurt your professionalism and in many cases you may not be taken seriously.

Date: The local time and when the message was written.

To: the email address and optionally the name of the message recipient. The "To:" field is similar to the addressing at the top of a conventional letter which is delivered according to the address on the outer envelope.

Subject: a brief summary of the topic of the message. Certain abbreviations are commonly used in the subject (including RE and FW- you can send a message you have received to someone else)

BCC: (Blind carbon copy) addresses added to the SMTP delivery list but not listed in the message data, remaining invisible to the other recipients (SMTP defines the trace information of a message, which is also saved in the header using the following two fields)

CC: (Carbon copy) many email clients will mark email in your inbox differently, depending on whether you are in the to or cc list.

Received: when an SMTP server accepts a message it inserts this trace record at the top of the header (last to first).

b) Message body:

Before you write the body of the email, be careful to catch readers’ attention by writing an effective subject line, which must be brief and specific. Avoid uppercase. Don’t repeat the first line of your email in your subject line.

A) Greetings: Begin with a greeting, depending on the formality of the relationship. Be polite and kind.

B) Opening sentences: Put the main point in the opening sentence. There are many topics you write about: thanking the recipient, replying to client’s enquiry or finding anything to show appreciation for. If you are initiating the communication, make it clear in the email, and keep the sentences short. Never begin a message with “This…”. Always specify what you are writing about. Don’t use all CAPITALS. Avoid texts speak (abbreviations and acronyms).

C) Information in detail: you must keep it short and to the point, eliminating all the information that is not necessary, using only the most relevant and interesting information at the beginning. Usually business people are very busy and have not time to waste.

You should write short paragraphs (3 or 5 sentences). Be professional.

“An email message is generally limited to one idea rather than addressing several issues. If you address more than one topic in a single email message, chances are the recipient will forget to respond to all points discussed. Discussing one topic allows you to write a descriptive subject line, and the receiver can file the single subject message in a separate mailbox if desired. If you must send a lengthy message, divide it into logical sections for easy comprehension."

(Carol M. Lehman and Debbie D. Dufrene, Business Communication, 16th ed. South-Western Cengage, 2011)

D) Closing sentences: You must end with a closing, thanking the recipient again, and referring to future contact.

E) Sign-offs (before the signature): Use a closing line for saying goodbye

F) Signature: You can include an automatic signature, identify yourself clearly. It is your contact information (in most cases: your name, business address, phone number, fax, title)

2. Emails icons EMAIL ICONS

open

close

send

address book

attach

reply

reply all

forward

print

delete

3. Emails examples

Informal email

Formal email

https://docs.google.com/a/xtec.cat/viewer?a=v&pid=sites&srcid=eHRlYy5jYXR8Y29yby1sdWVuZ298Z3g6MjFhOWQ1YzE1YWRjYjZi

( Basic vocabulary for emails )

1. Look up in the word reference English definition dictionary and match the terminology below with their definitions:

1. search engine 6. log in/on2. browser 7. download3. attachment 8. hit4. junk mail 9. ISP5. FAQ’s 10. password

a. answer to the questions that are most frequently asked 5

b. a match between a piece of data and search criteria 1

c. to copy data, usually a file, from a databank to a terminal 7

d. internet service gathering information on the internet 9

e. a secret series of characters that lets the users access a file, computer or program 10

f. also known a “spam”, it usually takes the form of emails sent to a mailing list which advertises a product 4

g. a company that provides access to internet 2

h. to register as an authorized user at the start of a computer session 6

i. a file sent with an email message 3

j. a software application used to locate and display web pages

2. Understanding email jargon (specialized language concerned with a particular subject, culture, or profession) What do the following mean?

1. cc = (Carbon Copy) copy ………………………………………………………………2. bcc= Send a blind (oculta) copy………………………………………….

3. forward= an email that has been sent to one recipient and then sensed to another........................……………………………………………………..

4. signature = Identification of yourselves with the name, surname, the email………………………………..

5. subject = brief a summary of the topic of the messages…………

3. SubjectThe subject you give an email is very important. People often receive many emails every day so, it is important to give as much information as possible if you want your email to be read. What subject heading could you give for the followings emails?1. You are emailing a customer with information about a new product (mobile

telephone xxbc) after he/she telephoned you with an enquiry. (NEW TELEHONE)

2. You need to inform your workers that you have changed your policy regarding working hours. (CHANGE OF WORKING HOURS)

3. You have received an order and you are going to confirm it and to deliver the products. (….)

4. According to the document of basic email expressions, fill in the chart below, comparing the differences between a formal and an informal tone...

FORMAL INFORMAL

Dear Mr. Jones (Henry) Hi Henry

It was a great pleasure Thank you

Please find attached my report I’ve Attached

Thank you in advance for your help in this matter Thanks for your help

If you wish, I would be happy to ... If you want , I will be

Do not hesitate to contact us again if…If you have any question please contact us

Give my regards to ... Best wishes to…

5. Choose words from list below to fit into each sentence; you can look them up in the business expressions for emails:

pleased thank writing Concerned (preocupado)

Reference (mencion)

inform Regarding (en relacion con)

Report (reportaje)

Reply (respuesta)

Enquire (preguntar)

a) I acknowledge receipt of your report b) We regret (arrepentimiento) to inform you that our order ….c) We refer to your email concerned the presentation next month d) I want to thank you for your price list May 5th

e) I am writing to Enquire about your new products.f) In Reference to the last email you have sent I want to informg) I am Regarding in connection with your invoice number 56/013h) With …replay to your mail dated 6th Marchi) I am … writing ……………… to confirm your last consignmentj) I was very … pleased to learn about ... Please accept my sincere apologies.

6. Look at the following suggestions about using emails for business writing. Which ones are true and which one are false. Rewrite the false ones and turn them into true.

1. Don’t type words in CAPITAL LETTERS. These look like you are shouting.

2. Use emoticons, many people like them and everybody understands them.

3. Emails are normally read slowly and don’t need to be easily understood.

4. Before you press “reply to all” make sure that everyone needs to see your reply.

5. You can include a lot of subjects in each email. A new subject doesn’t need a new email with a new subject heading.

7. Recognizing the matters.

Look at the email below and answer the following questions:

a. Who is the email addressed to? b. Who is it from? c. Is there a company signature? d. Who has received a copy? e. Is there a clear subject heading? f. Why was it sent? g. What action is required of the reader/s? h. Is the tone appropriate?

8. Writing an emailTry to write the previous email again using a formal vocabulary and complete all the information adding the data you need:

Recipient: Order: vv 678 ten computers

Computer model: 3 units INNOBO (intel Pentium-2) ref. 88

Signature:

Ronald Bond

Manager

Bond&San Computers

ronaldbond@computers.com

(Fill in the template below)

From: Ronald BondTo: Marc Black. ROOF COMPANYCc:

Bcc:

Subject: vv 678 ten computers

Dear mr. Black

I’m writing to order you 3 units INNOBO (intel Pentium-2) ref. 88.

Ronald Bond

Manager

Bond&San Computers

ronaldbond@computers.com

9. Replying to an email

According to the suggested solution that your teacher gives you, reply to the mail Marc Black will write confirming they can deliver the computers the next day (tomorrow). He attaches a file with the current account data.

He also sends a cc to the finance department in order to make the payment.

At the same time inform that he will call and confirm the delivery.

From: Mark BlackTo: ronaldbondo@computers.comCc: Finance deparment

Bcc:

Subject: 678 ten computers

Dear Mr. Bond,

We confirm your order to 3 units INNOBO (intel Pentium-2) ref. 88, and we send the order as soon as possible.

Marck Black ROOF COMPANYAttached: current account data

10. Creating an emailImagine you are working for an international publishing company (YOURNAME BUSINESS), which has its headquarters in London.

You work in the marketing department of a branch in Catalonia, Spain, and you are interested in taking part in the conference your company will do in London the following month.

Write an email to your manager in order to confirm your attendance at this conference.

Emails and mobile phones.

1. Read the next email. What are the main differences between emails and letters?

“Subject: Meeting 3 November

Thanks for your email. Yes, 3 Nov at 3.30 p.m. is fine. I'm flying back from Paris in the morning so I'll get a taxi from the airport and come straight to your office. I'm leaving on 31 Oct so please contact me before then if there's a change.”

2. Listen to a telephone conversation. Answer the questions:

1. Who is calling and why?

Tonia is calling because she has a problem, her plane is late

2. Where is she?

She is in the airport

3. What problem does she have with her mobile phone?

She lost the conection.

3. Read the email. What makes it more personal than the email in exercise 1:

“ Subject: Your visit

Hi Hans

Pleased to hear you're coming to Chicago. I'm out of the office on Feb 8 but 9 or 10 will be fine. Give me a call on my cell phone when you arrive and we'll fix the time then. Have a good trip.

Best regards

Don”

4. Listen to the telephone conversation. Answer the questions.

1. Who are the speakers? Hans and Don2. Are the speakers on mobile phones? How do you know? Yes,

5. Listen again. Complete the conversation.

H: Hello, Don, it's Hans. Am I disturbing you?

D: Er ... I'm in a restaurant with a customer at the moment, but we're getting ready to leave.

Could you call me back in about five minutes?

H: Yes, of course.

( Later )

H: Don, Hans again. Is it ok to talk now?

D: Yeah, sorry I couldn’t talk before. So you've arrived?

H: At last! It's a long trip. Oh,Don, can you hold on a minute?

(....) Sorry about that Don, the taxi driver wanted to check the address. Right, can we fix a time to meet?

D: Sure. Tomorrow's best form me. how about coming to my office around twelve, then we have lunch together after?

H: Good idea. See you at 12 tomorrow then.

D: Yeah. Enjoy your first day in Chicago, Hans. Bye.

6. Work in pairs. Which of the telephone phrases below do you say

a) at the beginning of the conversation1. Am I disturbing you?2. Am I interrupting anything?3. Is this a good time to call?

b) when you can't hear the person you're calling?

1. Sorry, we lost the connection.2. I can't hear you. Can you hang up and I'll call you again?3. The line's breaking up. I'll call you again.4. I think my mobile needs recharging.

COMUNICACIÓ I ATENCIÓ AL

CLIENT

TEMA 12 –EL MÁRQUETING

A L’EMPRESA

Lucia Garcia-Pardo VillanuevaEli Flores

2GMA

Contenido1- Concepte i utilitat del màrqueting........................................................................................3

1.1. UTILITAT DEL MÀRQUETING PER A LA EMPRESA:.....................................................3

1.2. UTILITAT DEL MÀRQUETING PER ALS CONSUMIDORS:............................................4

1.3. UTILITAT DEL MÀRQUETING PER A LA SOCUETAT:..................................................4

2- El màrqueting estratègic: el pla de màrqueting....................................................................4

3- EL MARQUETING OPERATIU.................................................................................................6

3.1- PRODUCTE................................................................................................................8

3.2- PREU.......................................................................................................................10

3.3- DISTRIBUCIÓ...........................................................................................................11

4- La comunicació com a variable de màrqueting..................................................................12

4.1 La publicitat......................................................................................................................13

ACTIVITATS PROPOSADES..........................................................................................................16

ACTIVITATS FINALS.....................................................................................................................19

1- Concepte i utilitat del màrqueting Objectius de les empreses: Beneficis. Per això s’ha de vendre un producte al Mercat: informat per clients. INTERCANVIAquest intercanvi d’operacions suposa una relació efectiva mitjanant un sistema de comunicació eficient.El màrqueting és el suport d’aquest sistema de comunicació.El màrqueting és:

El procés de planificació i L’execució d’estratègies

Destinades a crear intercanvis que satisfacin les necessitats dels individus i els objectius de les empreses.CARACTERISTIQUES BÁSICQUES:

És un procés, és a dir, que es un conjunt d’accions ordenades i seqüenciades de forma coherent entorn d’un objecte concret.

PLANIFICACIÓ I EXECUCIÓ de les diferents estratègies Per desenvolupar les estratègies s’han de tenir una bateria ‘eines eficients. DOBLE FINALITAT:

aconseguir la satisfacció de les necessitats dels individus. Aconseguir els objectius estratègics i operatius de les empreses.

1.1. UTILITAT DEL MÀRQUETING PER A LA EMPRESA:Utilitats externes:

Descobrir necessitats dels consumidors sense cobrir i per tant, noves oportunitats de negoci.

Preveure l’evolució de la demanda a mig termini Descriure el comportament del consumidor Identificar sectors de mercat (segments) que no estan satisfeta amb l’actual oferta de

productes. Establir el sistema de comunicació amb els clients susceptibles de generar relacions

duradores. Aconseguir la venda dels productes que formen l’oferta comercial Identificar els competidors Crear una imatge de l’empresa en la societat.Utilitats internes: Descobrir les debilitats dins de l’organització per poder-les superar. Descriure els punts forts de l’empresa i desenvolupar estrategues que potenciïn.

1.2. UTILITAT DEL MÀRQUETING PER ALS CONSUMIDORS: Abastir al consumidor amb la qualitat precisa i en l lloc adequat segons les seves

necessitats. Mantenir els consumidors informats de totes les novetats del mercat, així com les

característiques i els beneficis que generen els productes. Obrir canals de comunicació per tal que els consumidors es puguin relacionar amb les

empreses.

1.3. UTILITAT DEL MÀRQUETING PER A LA SOCUETAT: Satisfacció de les necessitats humanes de la forma eficient (generació d benestar per a

tota la societat.

2- El màrqueting estratègic: el pla de màrqueting És el màrqueting a mig o llarg termini FUNCIÓ: Seguir l’evolució del mercat de referència.

COM? Identificar Les Oportunitats De Negoci, Present I Futures.

ES POR ESTABLIR I DEFINIR L’ESTRATEGIA COMERCIAL Per establir i mantenir l’avantatge competitiu.

L’EINA FONAMENTAL DEL MARQUETING ESTRATEGIC ÉS EL PLA DE MARQUETING: document estructurat que , a mig o a llarg termini, ha de donar resposta a tres qüestions bàsiques: QUI SOM? QUÈ VOLEM? I COM ACONSEGUIR-HO?

CONTIGUT DEL PLA DE MÀRQUETING1. Definició estratègica: Enuncia els objectius comercials de l’empresa a mig i llarg termini:

Quota de mercat objectiva Posicionament desitjat

2. Anàlisi de la situació: Anàlisi de la demanda Anàlisi de la competència Anàlisi de l’entorn (situació socioeconòmica) Anàlisi interna de l’empresa per que fa recursos i capacitats DAFO (debilitats, amenaces, fortaleses i oportunitats)

3. Desenvolupament de l’estratègia: Aplicació de l’avantatge competitiu per assolir la missió de l’empresa, que es realitza mitjançant el màrqueting operatiu (producte, preu, distribució i comunicació).

4. Implantació de l’estratègia: és la proposta en practica de l’estratègia definida, que requereix la participació de tota l’empresa i el desenvolupament coherent i coordinat de tores les polítiques del màrqueting operatiu.

5. Avaluació i control: s’ha de dissenyar el mètode a seguir per controlar l’aplicació del pla de màrqueting i valorar els resultats obtinguts en funció del objectius plantejats , de forma que es puguin corregir les difusions que es produeixen en l’aplicació del pla.

UTILITATS DE FER UN PLA DE MÀRQUETING: Desenvolupa habilitats de planificació en la direcció de màrqueting. Ajuda a millorar la coordinació entre tors el departaments de la empresa. Desenvolupa el objectius i les estratègies que s’han de dur a terme. Elimina la improvisació com a forma de treball. Potencia la participació de totes les persones implicades en el desenvolupament de

l’estratègia.ESTRATÈGIES GENÈRIQUESQue ponten ser en funciono de:

L’avantatge competitiu: (característica d’una empresa que la fa diferent i millor que la resta en alguna cosa concreta. Cal que es mantingui a mig o llarg termini.

o ESTRATEGIA DE COSTOS (Baixar els costos de producció per competir en preus)

o ESTRATÈGIA DE DIFERENCIACIÓ (Desenvolupar un producte que sigui percebut com el millor)

o ESTRATÈGIA D’ENFOCAMENT (Dirigir els esforços a l’especialització d’un segment del mercat per tal de diferencia el producte.

El producte:o ESTRATÈCIA DE PENETRACIÓ: (col·locar el producte en nous mercats)o ESTRATEGIA DE DESENVOLUPAMENT DE MERCAT (Augmenta la quota de

mercat)o ESTRATÈGIA DE DESENVOLUPAMENT DEL MERCAT (modificació o substitució

del producte)o ESTRATEGIA DE DIVERSIFICACIÓ (combinació de les estratègies)

Abans d’implantar la estratègia comercial, és convenient fer-se algunes preguntes: És adequada per aconseguir els objectius de l’empresa? És realista en l’anàlisi i el plantejament? És coherent amb el sistema organitzatiu de l’empresa? És possible desenvolupar enfront de possibles atacs de la competència? Són rendibles els resultats de la seva implantació?

CASPRACTIC 1L’ESTRATEGIA DE LES BOTIGUES DE DESCOMPTE

Quines són les estratègies genèriques que apliquen les botigues de descompte com el CORTE INGRLES?Estratègia de diferenciació, ja que ofereixen les millors marques.

3- EL MARQUETING OPERATIUSi el màrqueting estratègic es pot definir com la elaboració del pla de màrqueting (part teòrica) el màrqueting operatiu fa referencia al desenvolupament d’aquest pla de màrqueting (part pràctica).

A les petites empreses també es considerant part del màrqueting operatiu del merchandaising i el servei d’atenció al clientEXERCICI:

Què és el merchandaising?Es refereix a la relació comercials establerta per un marxant i un artista per a difondre, promocionar i vendre les obres produïdes per l’artista.

Tipus:

Màrqueting MIX

- Producte- Preu

- Distribució- Comunicació

Si totes les respostes són afirmatives, es pot afirmar que l’estratègia és encertada.

Exemples: Merchandaising de algunes series de televisió, com per exemple vendre algun article que surt a la sèrie de televisió.http://ca.wikipedia.org/wiki/Marxandatge

3.1- PRODUCTEPot ser tangible o intangible.Tot allò que te valor per al possible usuari o consumidor, ja que satisfà alguna de les seves necessitats, i que és susceptible de ser comercialitzar.ATRIBUTS:

Tangibles: característiques físiques del producte (disseny, característiques físiques, tècniques, complements...)

Intangibles: Característiques no perceptibles pels sentits però si objectives (seguretat, fiabilitat, qualitat objectiva i garantia).

Identificació : característiques que permeten identificar un producte i distingir-lo dels productes dels seus competidors. Per exemple: la marca comercial.

Subjectius : qualsevol de les característiques anteriors susceptible de ser percebuda de diferent manera pels consumidors. La imatge, el prestigi i la qualitat percebuda.

CLASSIFICACIÓ DEL PRODUCTEClassificació Producte Descripció Exemple

Per la seva tangibilitat

Béns Productes tangibles que es poden percebre pels sentits

Samarreta

ServeisProductes intangibles però tangibles a partir d’alguns dels elements necessaris per a la seva presentació

Restaurant

Idees Productes intangibles i intangibles Pla d’edifici

Per la seva utilitat o consum

De consum.Destinats al consum final

De conveniència

S’adquireixen amb molta freqüència per necessitats habituals. Per sobre viure

Menjar

De compra esporàdica

Adquireixen amb poca freqüència

Roba

D’especialitat Característiques molt concretes i aporten satisfacció al consumidor

Maquillatge, per la marca que ens dona confiança

No buscats Necessitats extraordinàries

Medicaments

Industrials.Adquirida per un consumidor industrial per incorporar-los al procés productiu

Materials. Formen part del producte elaborat, però no

Tint

Subministraments. s’utilitzen en el procés productiu però son clarament identificablesServeis industrial. Intangibles necessaris per a la producció.

Per la seva durada

Peribles Es destrueixen en el seu consum. Menjar

DuradorsEs mantenen en el temps i es poden utilitzar diverses vegades.

Mòbil

Fase Descripció Estratègia de producte en aquesta fase

Exemples

Llançament Introducció del producte al mercat i un baix volum de vendes, gran inversió en màrqueting.Més del 50% no supera

És la fase en que s’han de definir les estratègies per als altres tres elements de màrqueting. (preu, distribució i comunicació)

Aplicacions mòbils, ulleres amb internet

Creixement Si es supera amb èxit la fase anterior, hi ha un gram augment de les vendes.

Moment de consolidar la posició, invertir en la millora del producte i en el perfeccionament de la distribució

IPhone, Play 4. Cigarrets elèctrics

Maduresa S’estabilitzen les vendes, el seu creixement és reduït. Existeixen una gran competència i baixen el costos de producció.

L’estratègia s’ha de centrar en el manteniment de la quota de mercat per allargar el major temps possible aquesta fase, la comunicació ha de recorda la presencia en el mercat.

MòbilFacebookTwitter, whatsapp, KH-7

Declivi El producte entre en una situació en la situació d’insolència, de forma que perd ràpidament la demanda, rendibilitat baixa considerablement.

L’estratègia té com a objectiu determina com sortir del mercat de la millor forma possible, llevat que el producte sogui susceptible de rebre modificacions i actualitzacions.

BlackBerry, Messenger, fax

Els productes es poden classificar també segons la seva maduresa:- Productes de maduresa perpetua: Són productes de difícil substitució, ja que porten

molt de temps en aquesta fase i que converteixen en una necessitat bàsica sobre la quan no es possible realitzar innovacions. (KHT)

- Productes de maduresa cíclica: Productes de venda estacional amb una demanda cíclica. (fruita)

- Productes de maduresa volàtil: Productes de venda estacional però no es cíclica, ja que hi haurà demanda, però no es sabrà quan (samarretes de un equip de futbol)

3.2- PREUEl preu és el valor monetari d’un producte que iguala la satisfacció del comprador amb la rendibilitat del venedor.PRECÉS PER FOXAR EL PREU D’UN PRODUCTE

- Anàlisi dels objectius estratègics de l’empresa: Objectius de l’empresa plasmant al pla de màrqueting.

- Valoració del elements condicionats: Els factors que cal valorar són: Marc legal de preus per als productes que tenen fixats preu mínim o màxim, Nivell de competència en el mercat. Estructura de la demanda Etapa del cicle de vida en que es troba el producte Estructura de costos de producció Situació socioeconòmica Existència de productes substitutius i/o complementaris.

- Elecció del mètode de fixació de preus:EL COST: - Cost més marge: es calcula el cost unitari del producte i s’hi aplica el marge

comercial necessari per obtenir-ne beneficis.- Preu Objectiu: es demanda el preu necessari per obtenir un benefici

determinat, amb un volum de vendes concret.LA COMPETENCIA: (= estratègia de preus competitius)LA DEMANDA: (= estratègia de preus psicològics, diferencials i per línia de productes)

- Definició de les estratègies de preus previstesPREUS DIFERENCIALS: Diferents preus per a un mateix producte, en funció del tipus de client, del mercat en què s’opera o del temps en què es ven. (ofertes rebaixes peus amb descomptes)PREUS COMPETITIUS: Es fixa el preu en funció de la competència. (similar, superior, inferior)PREUS PSICOLÒGICS: Es fica el preu en la percepció que la demanda té del producte. (Preu habitual: si pugen els costos, es baixa la qualitat de producte: Preu rodó: transmeten qualitat; Preu imparell: transmeten preu més econòmic)PREUS PER LÍNIES DE PRODUCTES: El preu es fixa per a tots el productes de la línia, en comptes de producte a producte. (Preu de paquet; Preu de producte captiu; Preu únic).

- Fixació del preu de mercat dels productes.

3.3- DISTRIBUCIÓEls canals de distribució es defineixen com el conjunt d’intermediaris que faciliten el trànsit del producte des del fabricant, que és l’origen del canal, fins al consumidor, que constitueix el punt final del canal.Elements que formen part dels canals de distribució:

- Agents: Actuen com a intermediaris per conte propi, entre fabricants i majoristes.- Majoristes: Adquireixen productes en grans quantitats per revendre’ls als mercats.

(Majoristes d’origen o de distribució).- Minoristes: Intermediaris que compren als majoristes i venen als consumidors finals.

Canal de distribució s’organitza en funció del numeri d’intermediaris:- Canal directe:

- Canal curt

- Canal llarg

- Canal molt llarg

Fab ricant U su ari

Fab rica n t M in o rista U su a ri

Fab rica n t M a jo r ista M in o rista U su a ri

Fa b rica n t A ge n t M a jorista origen

M a jorissta d e sti n a c ió M in oris ta U su a ri

S’apliquen diferents estratègies segons tres criteris:Cobertura del mercat

Distribució intensiva Màxima cobertura del mercat amb molts punts de venda. S’aplica als productes de consum habitual

Distribució selectiva Elecció dels punts de venda en funció d’uns criteris mínims de qualitat i servei. S’aplica a béns duradors de compra esporàdica sobre els quals el fabricant vol exercir el control total.

Distribució exclusiva Un únic punt de venda per cada àrea geomètrica del mercat. Productes de béns duradors de compra esporàdica sobre els quals el fabricant vol exercir el control total.

Tipus de canal Directe Permet al fabricant el control del canalCurt El control del canal es desplaça cap al minorista.Llarg El control del canal es reparteix entre el diferents

intermediaris.Relacions amb els intermediaris

Pressió El fabricant actua sobre la resta del membres del canal per tal que ofereixin els seus productes. S’utilitza en productes. S’utilitza en productes amb escassa diferenciació. (Vol influir als intermediaris)

Aspiració El fabricant actua sobre el consumidor final per tal que demandi els seus productes. S’utilitza en productes amb una gran capacitat de diferenciació. (Campanya de publicitat)

4- La comunicació com a variable de màrquetingPer tal que una empresa pugui assolir èxit en el mercat, no n’hi ha `rou que les polítiques de pregustes, distribució preu siguin adequades, sinó que també cal que consumidor sigui capaç d’identificar l’empresa i la seva oferta comercial, així com diferenciar-la de la resta de les empreses de mercat.La comunicació com a variable de màrqueting , és un procés que:

- Un procés complex- Que interrelaciona l’empresa amb el mercat u els clients- Mitjançant missatges produïts i llaçats per l’empresa, que actua d’emissor, amb

l’objectiu que siguin captats i compresos pel mercat i els clients, que actuen com a receptors.

- A través dels diferents canals que té a l’abast i que permet a la utilització de diferents tipus de codis i, per tant, de diferents eines.

- Que té com a objectiu obtenir una resposta concrets del client: comprar un producte, recordar una marca, etc.

Per tal de que la comunicació sigui eficient, Que ha de fer la empresa?1. Establiment del objectius de la comunicació2. Delimitació dels receptors del missatge (mercat meta)3. Elaboracions del missatges4. Selecció de les eines de comunicació aplicades a utilitzades5. Planificació de l’ús dels mitjans de comunicació aplicables al procés6. Elaboració d’un pressupost econòmic del costat total del procés de comunicació.7. Desenvolupament del procés de comunicació pròpiament dit8. Control i avaluació dels resultats

Objectius generals bàsic de la comunicació de màrqueting:- Transmetre una imatge coherent de l’empresa.- Establir relacions duradores i satisfactòries amb els clients.

Eines:- Publicitat- Relacions públiques- Patrocini i mecenatge- Promoció de vendes- Merchandaising- Màrqueting directe- Atenció al client

4.1 La publicitatÉs la transmissió d’informació interpersonal i remunerada.Efectuada en un mitja de comunicació, adreçada a un públic determinat, amb la qual l’emissora tracta de:

- Augmentar la demanda d’alguns producte o- Modificar el comportament del consumidor

- Emissor identificat- És unilaterals (no hi ha interactivitat amb el receptor)- És massiu (s’adreça a molts receptors)- És interpersonal els receptors no estan identificats) però pertanyen a un públic

concret- Utilitza diferents mitjans de comunicació.

COM? INFORMANTPERSUADINTRECORDANT

PRINCIPIS DE LA PUBLICITATa) Senzillesa: Si el missatge que es transmet és senzill, podrà ser captat millor el públic. Si

el producte és minoritari i va dirigit a un segment molt específic de la societat, llavors la publicitat pot ser més complexa.

b) Originalitat: La publicitat ha d’intentar cridar l’atenció i crear un interès.c) Repetició: Per aconseguir l’objectiu de la publicitat, el missatge s’ha de repetir moltes

vegades, ja que gràcies a la repetició es pot recordar.d) Oportunitat: Hi ha moments i llocs en els quals la publicitat d’un determinat producte

aconsegueix millor resultats (al aproximar-se les dates de Nadal augmenta anuncis de joguines, colònies, caves...)

e) Sinceritat: La publicitat no ha d’enganyar.

MITJANS DE COMUNICACIÓ PER A LA PUBLICITATf)

OBJECTIUS BÁSICS DE LA PUBLCITAT1. Cridar l’atenció: Per aconseguí persuadir el consumidor cal aconseguir, en primer lloc,

que s’assabenti del que se lo està comunicant (recursos: sorpresa vivacitat, contrast...)2. Despertar l’interès (i mantenir-lo)3. Trobar un desig: Actualment, un dels objectius del màrqueting és satisfer les

necessitats dels consumidors. Per satisfer-la, cal que primer s’hagi produït el desig.4. Aconseguir una actuació: la venda

ACTIVITATS PROPOSADES1. Una de les definicions del màrqueting és esteses és la `proposta de Philip Kotler el

1974: El màrqueting és el conjunt d’activitats humanes adreçades a facilitar intercanvis.a) Aquesta definició de màrqueting és coherent amb la proposta en aquest

epígrafs. Quines diferències hi ha?Si, la diferencia es que actualment aquest conjunt de activitats humanes han de tenir en conte cobrir les necessitats humanes i cobrir els objectius de la empresa.

b) Es pot dir, sense caure en un error de concepte, que el màrqueting és la ciència de l’intercanvi? Justifica la teva resposta.Si, ja que el màrqueting fa que tinguem necessitats, i l’intercanvi es un mitja per a cobrir aquestes necessitats.

MARQUETING VIRAL

2. Indica la part del pla màrqueting en què te cabuda la segmentació de mercats, indicats la importància que por tenir a l’hora de dissenyar l’estratègia comercial.Es en el primer o segon punt, ha de ser abans del desenvolupament. En la part de la definició de la estratègia.

3. El grup Índex desenvolupa la seva activitat comercial a traves de diferents marques, ZARA MASSIMO DUTI, BERSKA. Descriu la estratègia genèriques que desenvolupen les botigues de l’esmentat grup empresarial.Estratègia de desenvolupament, enfocament i diferenciació.

5. Descriu els atributs d’un vehicle de turisme i els d’unes postres làcties.Vehicle de turisme: tangible (rodes, carrosseria, duresa, olor, velocitat), intangibles (garantia i qualitat) identificació (model, ), subjectius (si es de luxe, la imatge que dona el cotxe)Unes postres làcties: tangible (envàs, gust, textura,),intangibles (analitzar el producte, segons les diferents marques del mateix producte, fiabilitat, qualitat), identificació (la marca, envàs), subjectius (a traves de la marca, podem saber més coses sobre la empres)

Busca dos productes i anomena les seves estratègies-Roba de Inditex: Estratègia de preus diferencials, ja que el preus del Máximo Dutti no son els

mateixos preus que al Bershka o Stradivarius.9. Indica les estratègies de distribució més adequades per als productes per als

productes següents:- Taronges: Distribució intensiva, canal llarg, estratègia de pressió.- Ordinadors personals: Distribució selectiva, canal llarg, estratègia aspiració.- Maquina industrial: Distribució elusiva, canal curt, estratègia de aspiració.

10. Descriu les funcions que màrqueting pot desenvolupar a l’empresa.1. Establiment del objectius de la comunicació2. Delimitació dels receptors del missatge (mercat meta)3. Elaboracions del missatges4. Selecció de les eines de comunicació aplicades a utilitzades5. Planificació de l’ús dels mitjans de comunicació aplicables al procés6. Elaboració d’un pressupost econòmic del costat total del procés de

comunicació.7. Desenvolupament del procés de comunicació pròpiament dit8. Control i avaluació dels resultats

9. Una empresa de productes d’alimentació pretén posar al mercat unes postres làcties, especials per a adolescent a, de gran qualitat i amb evidents beneficis per a la salut del consumidor.Descriu la forma en què s’hauria de desenvolupar el procés de comunicació del màrqueting que l’empresa ha de dur a terme aquests productes per tal que sigui eficient.Jo crec que la publicitat s’hauria de fer des de les xarxes socials, ja que els adolescents naveguen per les xarxes socials molt sovint.

10. D’una lectura poc atenta de les pagines anteriors, es podria deduir que el màrqueting com a procés de comunicació i la publicitat són la mateixa cosa.Indica les diferencies que existeixen entre quests dos conceptes.El procés de la comunicació es un conjunt de punts que ajuden a aconseguir un objectius, i la publicitat es un procés que ajuda a aconseguir aquests objectius.

11. Explica, il·lustrant-ho amb un exemple, què vol dir que les funcions de la publicitat són: informar, persuadir i recordar.Vol dir que la publicitat el que vol aconseguir es informar, persuadir i recordar als consumidors que necessiten aquest producte.Per exemple, la estrella dam, son anuncis que informen del producte, que persuadeixen a qui els veu per a que els comprin per prendre a la nit o en una barbacoa, i et recorden emetin l’anunci s’emet varies vegades, per la qualitat del producte.

12. Una empresa de roba esportiva llaça al mercat un nou tipus de samarretes confeccionades amb un component d’alta tecnologia que afavoreix la transpiració natural sense acumular la humitat.Aquesta empresa llança una campanya publicitària formada per espots televisius i anuncis a la premsa.Analitza el cas i identifica, justificant-ho les respostes, les característiques bàsiques de la publicitat.Emissor: L’empresa de roba esportivaReceptor: Esportistes que veuen la televisió llegeixen el diariProcés Unilateral: No hi ha resposta del receptor cap a l’empresaMassiu: En aquest cas la publicitat ha de ser senzilla i directa, ja que el que es vol es que l’atenció estigui nomes enfocada a que el producte es nou i les seves característiques.S’hauria de fer publicitat per la televisió, ja que aquest tipus de samarreta ho pot fer servit tothom, i la franja de edat de gent que veu la televisió es molt variada.

Anàlisi sobre el anunci de Activia de la Shakira Informa: Informa que aquest iogurt ajuda a que la flora intestinal d’activiPersuadir: Persuadeix a traves de la persona i que te la panxa planaRecordar: Es recorda amb el eslògan.

ACTIVITATS FINALS1. Descriu el concepte de màrqueting i dibuixa un esquema de la unitat que té el

màrqueting per a la empresa, el mercat i la societat en general.El màrqueting es un procés de planificació o l’execució d’estratègies a crear intercanvis que satisfacin les necessitats dels individus i els objectius els objectius de les empreses.Una empresa aplica el màrqueting per tenir diferents utilitats., que es poden classificar en externes i internes:Utilitats externes: Descobrir necessitats dels consumidors sense cobrir i per tant, noves oportunitats

de negoci. Preveure l’evolució de la demanda a mig termini Descriure el comportament del consumidor Identificar sectors de mercat (segments) que no estan satisfeta amb l’actual oferta

de productes. Establir el sistema de comunicació amb els clients susceptibles de generar relacions

duradores. Aconseguir la venda dels productes que formen l’oferta comercial Identificar els competidors Crear una imatge de l’empresa en la societat.

Utilitats internes: Descobrir les debilitats dins de l’organització per poder-les superar. Descriure els punts forts de l’empresa i desenvolupar estrategues que potenciïn.

Utilitats per a la societat: Satisfacció de les necessitats humanes de la forma eficient (generació d benestar

per a tota la societat.2. Explica què és el pla de màrqueting, per a que serveix com es fa.

El pla de màrqueting es un document estructurat que , a mig o a llarg termini, ha de donar resposta a tres qüestions bàsiques: QUI SOM? QUÈ VOLEM? I COM ACONSEGUIR-HO?Un pla de màrqueting te les funcions de: Desenvolupa habilitats de planificació en la direcció de màrqueting. Ajuda a millorar la coordinació entre tors el departaments de la empresa. Desenvolupa el objectius i les estratègies que s’han de dur a terme. Elimina la improvisació com a forma de treball. Potencia la participació de totes les persones implicades en el desenvolupament de

l’estratègia.

Un pla de màrqueting te 5 punts:1. Definició estratègica2. Anàlisi de la situació3. Desenvolupament de l’estratègia4. Implantació de l’estratègia5. Avaluació i control

3. Indica les diferencies que hi ha entre el màrqueting estratègic i el màrqueting operatiu.Màrqueting estratègic es pot definir com la elaboració del pla de màrqueting (part teòrica) el màrqueting operatiu fa referencia al desenvolupament d’aquest pla de màrqueting (part pràctica).

4. Dibuixa un esquema en què es classifiquin les diferents estratègies de màrqueting i proposa’n un exemple de cada una.

5. Analitza els producte següents:a) Un ordinador personal: Tangibilitat Bé, consum de compra esporàdica i durador.b) Un llibre de text: Bé, Consum de compra esporàdica, i durador.0c) Un bistec de vedella: Bé, consum de conveniència i peribles.d) Un bolígraf: Bé, Consum de conveniència, durador.

6. Descriu les característiques de les etapes de cicle de vida de producte: llançament i maduresa. Indica les estratègies adequades per a cada una.El llançament es quan el producte surt al mercat, amb un baix volum i tenen una gran inversió en màrqueting. La estratègia s’ha de definir per els tres elements clau, preu, distribució i comunicació.I la maduresa es quan s’estabilitzen les vendes, el seu creixement es reduït, gran competència i baixen el preu de cost. La estratègia s’ha de centrar en mantenir la quota de mercat per allargar el major temps possible aquesta fase, la comunicació ha de recordar la presencia en el mercat

Estr

ateg

ies Estrategia de costos Baixa els costos per cometir Imitació de marques cares

Estrategia de diferenciacióDesenvolupar un producte que sigui percebut com el

millorRoba

Estrategia d'enfocamentEspeficació en un segment

que permet la diferenciació a un menor cost.

7. Descriu un exemple per a cada una de les diferents estratègies de preus d’un producte que apareixen reflectides a la unitat.Preus diferencials: Diferents preus per a un mateix producte (yougurt)Preus competitius: Es fixa el preu en funció de la competència (...)Preus psicològics: Es posa el preu segons la demanda que te el producte (...)Preus per línies de productes: el preu es fixa en tots els productes de a mateixa línia, però després hi ha diferents preus, de paquet, de producte captiu i únic (coca-cola).

8. Defineix les estratègies de distribució intensiva i de distribució exclusiva, indica’n les diferencies.La distribució intensiva, que te una cobertura màxima del mercat amb molt unts de venda, producte de consum habitual.I la distribució exclusiva, que el únic punt de venda per cada àrea geomètrica del mercat, productes duradors.

9. Descriu un exemple per a l’estratègia d’aspiració i un altre per a l’estratègia de pressió.Un exemple de estratègia de pressió són les empeses que venen taronges.I un exemple de estratègia de aspiració són qualsevol empresa que utilitzi campanyes de publicitat.

10. Explica les característiques de la comunicació com a variable de màrqueting, il·lustrant-ho amb un exemple.- Un procés complex: LA empresa propietària del producte ha posat a la venda el

producte a traves de diferents productes (Diari marca, cupons, i a traves de carrefur)- Que interrelaciona l’empresa amb el mercat u els clients: Se relaciona a traves e la

web i mediant los distribuïdores (Marca i Carefour).- Comunicació del producte: Es distribueix a traves de la premsa i internet. I les eines

de comunicació que fan servir són la publicitat, mitjans de comunicació i els distribuïdors.

- A través dels diferents canals que té a l’abast i que permet a la utilització de diferents tipus de codis i, per tant, de diferents eines.

- Que té com a objectiu obtenir una resposta concrets del client: comprar un producte, recordar una marca, etc.

12. Una empresa que comercialitza petits electrònics llança al mercat una nova torradora totalment automàtica. Descriu la forma en què s’haurà de desenvolupar el procés de comunicació de màrqueting que l’empresa hauria de dur a terme sobre aquest producte per tal que fos eficient.PER TAL DE QUE LA COMUNICACIÓ SIGUI EFICIENT S’HAN DE SEGUIR UNS PASOS:

1. Objectius: Es podria destacar la comoditat de tenir una torradora automàtica, o creant una necessitat.

2. Delimitació dels receptors del missatge: 3. Missatges 4. Selecció de les eines: 5. Planificació de l’ús dels mitjans de comunicació aplicables al procés 6. Elaboració d’un pressupost econòmic del costat total del procés de comunicació. 7. Desenvolupament del procés de comunicació pròpiament dit

8. Control i avaluació dels resultats

13. Compara les característiques de la premsa diària i les revistes com a mitjans de publicitat i descriu-ne els avantatges i els inconvenients corresponents.La premsa diària com be diu el nom surt cada dia, i per això hi ha més possibilitats de que la gent pugui veure la campanya publicitària, també hi ha inconvenients com per exemple que la premsa diària no la compra tothom.D’altra banda les revistes nomes surten un cop cada setmana o cada mes, per això es més difícil que vegin les campanyes, però les revistes n’hi ha de més variades i per tant ho compra una franja més gran de gent.

16. Una empresa que comercialitzar productes de cosmètica femenina pretén llançar al mercat una línia de productores masculina: crema per a després de l’afaitat, crema antiarrugues, contorn d’ulls i loció corporal hidratant. Aquesta línia cosmètica masculina està destinada a homes d’entre 40 i 50 anys amb un alt poder adquisitiu i un estil de vida modern.Analitza la situació i desenvolupa les tasques següents:a) Indica tres mitjans de comunicació en què seria interessant inserir publicitat.

Jo faria la campanya publicitària a traves de la premsa diària o de la televisió.b) Indica els tipus d’estratègia publicitària per introduir el producte i per mantenir

un determinat nivell de vendes a llarg termini.Des del meu punt de vista, jo faria una distribució exclusiva, un canal llarg, i la relació amb el intermediaris seria d’aspiració.

El m

àrqu

eting

a la

em

pesa

Definició de màrqueting

Classificació

Estrategic: Planificació a ll/t, pla de marqueting

Operatiu: Desenvolupament d'acions sobre:

Producte: - Atribut - Tious

-Etapes de vida

Preu - Metodes de fixasció- Opcions estrategiques

Distribució: -Canals -Estrateies

Comunicació: - Eines, Publicitat

CONTABILITAT

UF 1 UD1 – CODIFICACIÓ

DE LA DOCUMENTA

CIÓ COMPTABLE

Contenido1. OPERACONS COMERCIALS...................................................................................................................................

2. FORMES DE PAGAMENT......................................................................................................................................

3. DOCUMENT LABORAL.......................................................................................................................................

4. DOCUMENTACIÓ AMB LES ADMINISTRACIIONS PÚBLIQUES............................................................................

UF 1 UD1 – Codificació de la documentació comptable

La comptabilitat ha de recollir únicament els FETS COMPTABLE que suposen un canvi en el patrimoni empresarial.

1. OPERACONS COMERCIALS

a) Si les operacions comercials s’inicien amb un pressupost, aquest NO és fet comptable. No s’ha de comptabilitat.

b) Les comandes tampoc NO s’ha de comptabilitzar excepte si és justifica d’un pagament a compte.

572 x438 x477 x

Ex. Rebem 200€ a compte d’una venda del client572 200438 165.29477 34.71

(FOTOCOPIA COMANDA NÚM 55)Si fons rebuda

572 105438 86.78477 18.22

Si fons emesa572 105407 86.78477 18.22

c) Els Albarans es poden comptabilitzar com aCompra: 4009 Proveïdors, factures pendents de rebre o formalitzarVenda: 4309 Clients, factures pendents de formalitzar.

Ex. Arriba un albarà de compra per import de 1300€ IVA inclòs que volen comptabilitzar

600 1074.3847221 225.62

4009 1300Un mes després arriba la factura

4009 1300400 1300

Ex. Lliurem una mercaderia acompanyada de l’albarà valorat en 1300 (IVA inclòs).

700 1074.3847721 225.62

4309 1300Un mes després enviem la factura

4309 1300430 1300

Practica diferents documentsSIMULACIÓ INICIAL (CONTASOL)1. 600 100

47221 184009 118

2. 600 2247221 3.96

4009 25.963. 628 153.15

47221 27.57410 180.72

410 180.72572 180.72

4. 600 27.547221 4.95

4009 32.455. 600 100 A Nº7 Papyrus

47221 18 3/15/20124009 118

6. 600 167 F Nº5 Papyrus47221 30.06

400 197.06

400 197.06570 197.06

7. 600 100 A nº7 Papyrus47221 18 15,03,2012

4009 1188. 600 731.62 A 00015

47221 131.69 2/21/20124009 863.31

9. 600 731.62 F 20012/0001347221 131.6916 2/21/2012

400 863.311610. 600 27.5 F nº1 papyrus

47221 4.95 4/27/2012400 32.45

11. 600 375 F 25 Papyrus47221 67.5 4/17/2012

400 442.512. 600 103 F nº7 Papyrus

47221 18.54 3/22/2012400 121.54

13. 600 62 A nº 001 Papyrus47221 11.16 3/28/2012

4009 73.1614. 600 62 F nº 28/03/2012

47221 11.16400 73.16

15. 600 140.28 A nº 001947221 25.25 3/14/2012

4009 165.53

4009 165.53 F 2012/00018400 165.53 3/14/2012

d) La factura És el document justificatiu de les operacions mercantils. S’ha de comptabilitzar depenent del seu contingut .Exemple: mercaderia 11.000€ 21% compra

600 1100047221 2310

400 13310Venda:

700 11000477 2310430 13310

e) Els tiquets de comptes són emesos per alguns establiments per operacions inferiors a 3000€. No donen dret a deducció d’IVA. S’ha de comptabilitzar.Exemple: Vendes 50€ IVA 21% 50+10.5 = 60.5€

629 60.5570 60.5

2. FORMES DE PAGAMENT a) Targeta de crèdit

Al moment de pagar/cobrar es fa: Pagar:

600 x47221 x

400 x

400 x5201 x

Al moment de la liquidació de la tarja:5201 x

572 xb) Targeta de dèbit

600 x47221 x

600

400 x572 x

c) Tranferencies bancaries

600 x472 x400 x

400 x572 x

Si hi ha Comissions afegir el codi 626. Cada dia s’utilitza més la banca online que no té comissions.

d) Xecs

Genera l’assentament de l’apartat 2.400 x572 x

e) Rebut

El rebut no es comptabilitza, ja que nomes es dona quan hi ha agut un xec, una transferència, una factura etc. Excepte en cas de que sigui un justificant de un moviment en efectiu.Un rebut domiciliat es un justificant de cobrament o pagamentCompra:

400 x572 x

Venda:400 x572 x626 x

f) Lletra de canvi

Document que serveix com a mitja de pagament o cobrament de diners

(FOTOCOPIA FIG1)Lletra1) Treballem per Burbosaa) moment de l'aceptació 15//7/2013

4001 Sotaysa 10,000 €4011 Sotaysa efectes cometcials 10,000 €

b) moment del pagament venciment 10/2/20134011 Sotaysa efectes comercials 10,000 €

572 Bancs 10,000 €

2) Treballem per Sotaysaa) Moment de la acceptació 7/15/2013

4301 Burgosa 10,000 €4311 Burgosa efectes a cobrar 10,000 €

b) Moment del cobrament 10/2/20134311 Borgosa, efectes a cobrar 10,000 €

572 Banc 10,000 €

En gestió de cobrament (es cuan portem la lletra al banc)1) Acceptació

430 x4310 x

2) es posa en gestió de cobrament43101 x

431201 x3) Cobrament

431201 x626 x

47221 x

Avanço el moment del cobrament utilitzan els serveis del bancDESCOMPTES D'EFECTESa) Es porta la lletra el banc per descomt 9/2/2010

43101 Burgosa, Efectes en carter 10,000 €4311 Burgoa, ef cials desomptat 10,000 €

b) El banc ingresa els diners de la liquidació572 Bancs 9,940.59 €626 Serveis bancaris 25 €472 HI IVA sup 4.41 €

Xec 400 € 203 €A pagar 572 € 203 €

Xec 430 € 203 €A cobrar 572 € 203 €

Lletra a cobrara) aceptació 4/30/2013

43001 415.9743101 415.97

b)gestió de cobrament43101 415.97

431201 415.97c) cobrament

431201 415.97626 4.16

47221 0.874572 410.937

a) 5/24/1995430 4000

43101 4000b) 5/24/1995

43101 4000431201 4000

c)431201 4000

626 4047221 8.4

572 3951.6

Quan portem la lletra a cobrar abans del vencimenta) lletra aceptada

430 x4310 x

B) lletra és porta al banc pel dte. Bancari4310 x4311 x

c) El banc liquida la remesa5208 Deut x

572 x665 x626 x472 x

d) Al venciment, si es cobra5208 x4311 x

Al venciment,no es cobra: la lletra és "impagada"5208 x

572 x626/669 x

472 x

4311 Ef. Cials. Dtats. x

DOC. FRA. NEGOCIACIÓA) Amb les lletres

430 4,000 €4310 4,000 €

b) portem al dte4310 4,000 €4311 4,000 €

c) Fra. Negociacio del banc5208 4,000 €

572 3,940.59 €626 25 €665 30 €

47221 4.41 €d) si es paga

5208 4,000 €4311 4,000 €

FACTURA DE NEGOCIACIÓ 1A) Llletres

430 86,000.00 € 4310 86,000.00 €

b) portem el dte.4310 86,000.00 € 4311 86,000.00 €

c)Fra. Negociacio del banc

5208 86,000.00 € 572 84,720.91 € 626 485.08 € 665 794.01 €

FACTURA DE NEGOCIACIÓ 2a)lletres

430 50,044.00 € 4310 50,044.00 €

b) portem el dte.4310 50,044.00 € 4311 50,044.00 €

c) fra. Negociació del banc5208 50,044.00 €

575 49,341.92 € 626 258.28 € 665 390.09 €

47221 53.71 € d) si ha cobrat

12/20/20134311 28,900.00 € 5208 28,900.00 €

12/30/20134311 8,110.00 € 5208 8,110.00 €

1/10/20134311 5,990.00 € 5208 5,990.00 €

1/20/20134311 16,550.00 € 5208 16,550.00 €

1/30/20134311 27,000.00 € 5208 27,000.00 €

2/28/20134311 2,450.00 €

Exercicis finals de tractament de les lletres de canvi.

1. Quin assentament realitzem si paguem aquesta lletra de canvi al seu venciment a través del nostre banc?

400 Proveïdors 50,000.00 € 401 Pr. Ef. Cials. que cal cobrar 50,000.00 €

Per quina empresa estaríem treballant?David

Quina seria la nostra subministradora ?Brianda Cortijo de Jaen

2. Basant-nos en aquesta liquidació del nostre banc:

Remesa d'efectes comercials

data: 04-novInterès: 9,0%Comissions: 0.5; 0.75; +90 dies 1.2, mín 5€

54.970,00% € Interessos 600,10

15.000,00 30-nov 26 390.000,00 D 0,5 75,00 0,50 Comissions 297,18

3.150,00 02-des 28 88.200,00 ND 0,75 23,63 0,50 Correu 3,00

5.780,00 15-des 41 236.980,00 ND 0,75 43,35 0,50 16,83 Timbres 16,83

6.550,00 20-des 46 301.300,00 D 0,5 32,75 0,50 917,11

12.000,00 30-des 56 672.000,00 D 0,5 60,00 0,50

12.490,00 31-des 57 711.930,00 D 0,5 62,45 0,50 54.052,89

54970,00 2400410,00 297,18 3,00 16,83

TAE:

Líquid remesa

13,46%

NOMINAL Venc. DiesNúmeros

comercialsD/DN

ComissionsCorreu Timbres

Nominal:

Total despeses

i) Quin assentament realitzaràs el dia 4/11?C) fra. Negosiació del Banc

5208 Deuresper efectes desc. 54,970.00 € 572 Bancs 54,052.89 € 626 Servis bancaris i similars 317.01 € 665 Interesos per dsc. Ef. 600.10 €

ii) Quin assentament realitzaràs quan arribi el venciment de la lletra de nominal 15.000€ si ha estat pagada pel comprador?

4311 Ef. Cials. Desc. 15,000.00 € 5208 Deutes per efectes desc. 15,000.00 €

iii) Quin assentament es farà si arriba la lletra de 6.550€ és impagada al venciment?5208 Deutes per efectes desc. 6,550.00 €

572 Bancs 6,550.00 € 626/669 Serveis bancaris i similars - €

472 HP IVA suportat - €

4311 Ef. Cials. Dtats. 6,550.00 € 4315 Ef. Cials. Impagarts 6,550.00 €

iv) Quin assentament es fa quan el lliurat de la lletra de venciment 30/12 l’ha acceptat?4301 Clients 12,000.00 € 4310 Ef. Cials. Desc 12,000.00 €

v) Quin assentament s’ha fet en data 15/10 quan hem portat al descompte tota aquesta remesa de lletres?

4310 Ef. Cials, en cartera 54,970.00 € 4311 Ef. Cials. Desc. 54,970.00 €

vi) Quin assentament es va fer quan vam acordar amb el client que ens devia 12.490€ de formalitzar una lletra de canvi amb venciment el 31/12 per l’import que ens acreditava?

430 12490431 12490

g)

3. DOCUMENT LABORAL a) Afiliació treballadors a la Seguretat Social i alta de l’empresa com a “cotitzant”.

Són documents informatius i no s’han de comptabilitzar- TA1- TA2

b) Altes i baixes per Incapacitat del treballadors també són informatius i no es comptabilitzen.

c) Contractes laborals . Recull les condicions de la relació laboral però no s’ha de comptabilitzar.

d) Nomines . És la liquidació de salaris mensuals d’un treballador.Assentament:

640 Sous i Salaris x4751 HP Creditora per relacions practicades IRPF x

476 Organismes de la SS, creditors x460 Acomptes de remuneracions x465 Remuneracions pendents de pagament x

465 Remuneracions pendents de pagaments x572 Bancs x

NOMINA 1640 Sous i Salaris 1,510.00 €

4751 HP Creditora per relacions practicades IRPF 50.00 €476 Organismes de la SS, creditors 70.90 €460 Acomptes de remuneracions465 Remuneracions pendents de pagament 1,389.91 €

465 Remuneracions pendents de pagaments 1,389.91 €572 Bancs 1,389.91 €

NOMINA 1.1640 Sous i Salaris 780.00 €

4751 IRPF 56.42 € 476 SS, creditors 54.60 € 465 Remuneracions pendents de pagament 668.96 €

465 Remuneracions pendents de pagament 668.96 € 572 Bancs 668.96 €

NOMINA 2640 Sous i salaris 948.29 € 476 SS, creditors 18.23 €

4751 IRPF 56.89 € 465 Remuneracions pendents de pagament 948.29 €

465 948.29 € 572 948.29 €

NOMINA 2.2640 528.89476 38.17465 490.72

465 490.72572 490.72

NOMINA 2.3

640 7,287.18 € 476 30.78 € 465 7,256.40 €

465 7,256.40 € 572 7,256.40 €

NOMINA 3640 Sou 1505

4751 225.75465 1279.25

465 1279.25572 1279.25

NOMINA 3.1640 3570

4751 535,5476 138,88465 674,38

465 674,38572 674,38

NOMINA 3.2640 3570

4751 535.5476 138.88465 675.38

465 674.38572 674.38

NOMINA 3.3640 7036.67

4751 1759.17476 205.11465 4302.38

465 4302.38572 4302.38

CASOS PRACTICS

640 Sous i salaris 1,288.60 € 4751 IRPF 1,166.05 €

476 SS, creditors 89.69 € 465 Renmuneracions pendents de pagament 1,157.17 €

465 Remuneracions pendents de pagament 1,157.17 € 572 Bancs 1,157.17 €

e) Cotitzacions a la SS - TC2: és un llistat de treballadors amb les seves bases de cotització- TC1: liquidació de cotitzacions. Inclou cotitzacions de l’empresari (642 SS a càrrec de la

empresa) i del treballador (476 abonat a la nòmina)

TC1 NOMINA 1

476 57254.6 4088.63

70.094088.633963.94

1/31/2013642 SS càrrec de la empresa 3963.94476 SS creditors 3963.94

2/15/2013476 4088.63572 4088.63

TC1 NOMINA 2

47618.2338.1730.78

625.33538.15

642 SS, carrec de la empresa 538.15476 SS creditors 538.15

476 SS creditors 625.33572 Bancs 625.33

TC1 NOMINA 3476

138.88205.11

2860.952516.96

642 SS, cerrec de la empresa 2516.96476 SS, creditors 2516.96

476 SS, creditors 2860.95572 Bancs 2860.95

NOMINA640 1200

4751 120476 88.9465 991.1

465 991.1572 991.1

NOMINA460 731.02

4751 14.62476 62.61465 653.79

465 653.79572 653.79

Si el TC1 te a ingressar 800€, com és l’assentament amb els dos treballadors anteriors?476

88.962.61

800648.49

642 648.49476 648.49

476 800572 800

4. DOCUMENTACIÓ AMB LES ADMINISTRACIIONS PÚBLIQUES

a. Hisenda publica

i) Retencions practicades per IRPF a treballadors i professionals. La seva liquidació és trimestral és les PIMES. Es fa el model 110.A la nòmina:

640 x4751 x

476 x465 x

Al pagament de 1104751 x

572 xii) De professionals rebudes

Compra623 Serveis de profecionals 550472 HP IVA 99

4751 HP Retribuciones 82.5 No pagas470 Creditors 566.5

Venda

405 Prestació de serveis 550477 HP IVA repercutit 99473 HP retencions i pagaments a compte 82.5 No cobras430 Clients 566.5

CFGMMILLOR QUE NINGÚCalle de La Verge 225TERRASSA 08221938457512 Fax 935487744NIF Nº : 48397602J

Nº DE FACTURA: 228FECHA: 24 de abril de 2023

Eiffage Infraestructuras, S.APol. Industrial Carretera de la Isla, E.L.-3 (Ctra. del Copero esq. C/ Rioviejo) 41703 Dos Hermanas NIF: A41441122

UNIDADES DESCRIPCIÓN PRECIO UNIT. TOTAL

10 ASSESSORAMENT COMPTABLE PERSONALITZAT 100 1000

SUBTOTAL 1000

RETENCION I.R.PF. (21%) -210

IVA (21%) +210

TOTAL 1000 €

Todos los cheques pagaderos a 30 DIES CODIFICACIÓ I TRACTAMENT COMPTABLE I FISCAL DES DEL PUNT DE VISTA DE LA DESPESA (COMPRA)

400007 S.FRA 228 CFGM (total) 1000

475100 S.FRA 228 CFGM 210

623000 S.FRA 228 CFGM (subtotal) 1000

472021 S.FRA 228 CFGM 210

572004 PAGAMENT FRA 228 CFGM 1000

400007 PAGAMENT FRA 228 DFGM 1000

CODIFICACIÓ I TRACTAMENT COMPTABLE I FISCAL DES DEL PUNT DE VISTA DE L’INGRÉS(VENDA):

05/11/2013 DEURE HAVER

430002 FRA 228 A EIFFAGE 1000

473000 FRA 228 A EIFFAGE 210

705000 FRA 228 A EIFFAGE 1000

477018 FRA 228 A EIFFAGE 21005/12/2013

572001 FRA 228 A EIFFAGE 1000

430002 FRA 228 A EIFFAGE 1000

CFGMMILLOR QUE NINGÚCalle de La Verge 225TERRASSA 08221938457512 Fax 935487744NIF Nº : 48397602J

Nº DE FACTURA: 226FECHA: 24 de abril de 2023

Para: Chocolates Pl del gas 1

N.I.F.:08107229

UNIDADES DESCRIPCIÓN PRECIO UNIT. TOTAL

6 ADAPTACIÓ COMPTABLE 43.3 260

SUBTOTAL 260

RETENCION I.R.PF. (21%) -54.6

IVA (21%) +54.6

TOTAL 260 €

Todos los cheques pagaderos a 30 DIES

623 s.fra 226 260472 s.fra 226 54.6410 s.fra 226 260410 s.fra 226 54.6

410 s.fra 226 260572 s.fra 226 260705 n. Fra 226 260477 n. Fra 226 54.6473 n. Fra 226 54.6430 n. Fra 226 260

430 n. Fra 226 260572 n. Fra 226 260

CFGMMILLOR QUE NINGÚ

Calle de La Verge 225

Nº DE FACTURA: 229

Para: FRANCESC ROVIRA I CARODC/ VALLDAURANIF 39290739

UNIDADES DESCRIPCIÓN PRECIO UNIT. TOTAL

10 SERVEIS ASSESSORAMENT LABORAL 65 650

SUBTOTAL 650

RETENCION I.R.PF. (21%) -136.5

IVA (21%) +136.5

TOTAL 650

Todos los cheques pagaderos a 30 DIES A : ELS MILAGRES TAMBÉ EXISTEIXEN

623 s. Fra. 229 650472 s. Fra. 229 136.5401 s. Fra. 229 650410 s. Fra. 229 136.5

410 s. Fra. 229 650572 s. Fra. 229 650

705 650477 136.5473 136.5430 650

430 650572 650

CFGMMILLOR QUE NINGÚCalle de La Verge 225TERRASSA 08221938457512 Fax 935487744NIF Nº : 48397602J

Nº DE FACTURA: 227FECHA: 24 de abril de 2023

Para: EL CACHO ZERO SAEL CACHO CERO SAC/ ROVIRA 29

NIF A07267420

UNIDADES DESCRIPCIÓN PRECIO UNIT.

TOTAL

105 CLASSES I ADAPTACIÓ DEL PROGRAMA INFORMÀTIC CONTASOL 45 4725

DESCOMPTE ESPECIAL CLIENT FIDELITZAT 500

SUBTOTAL 4225

RETENCION I.R.PF. (21%) -887.25

IVA (21%) +887.25

TOTAL 4225 €

Todos los cheques pagaderos a 30 DIES 623 s. Fra 229 4225472 s. Fra 229 887.25401 s. Fra 229 4225410 s. Fra 229 887.25

410 s. Fra 229 4225572 s. Fra 229 4225705 n. Fra 229 4225477 887.25473 887.25430 4225

430 4225572 4225

4751 1678572 1678

iii) LLOGUERS

CFGMMILLOR QUE NINGÚCalle de La Verge 225TERRASSA 08221938457512 Fax 935487744NIF Nº : 48397602J

Nº DE FACTURA: 1/LLFECHA: 01 DE ENERO DE 2013

Eiffage Infraestructuras, S.A

Pol. Industrial Carretera de la Isla, E.L.-3 (Ctra. del Copero esq. C/ Rioviejo) 41703 Dos Hermanas (Sevilla) NIF: A41441122

UNIDADES DESCRIPCIÓN PRECIO UNIT. TOTAL

LLOGUER NAU INDUSTRIAL CTRA DEL COPERO 3.500

SUBTOTAL 3500

RETENCION I.R.PF. (21%) -735

IVA (21%) +735

TOTAL 3500 €

A INGRESAR EN CUENTA CORRIENTE 621 s. Fra. 1/LL 3500472 7354751 735410 3500

410 3500572 3500

752 n. Fra 1/LL 3500477 735473 735440 3500

440 3500572 3500

CFGMMILLOR QUE NINGÚCalle de La Verge 225TERRASSA 08221938457512 Fax 935487744NIF Nº : 48397602J

Nº DE FACTURA: 2/LLFECHA: 01 DE FEBRERO DE 2013

Eiffage Infraestructuras, S.APol. Industrial Carretera de la Isla, E.L.-3 (Ctra. del Copero esq. C/ Rioviejo) 41703 Dos Hermanas (Sevilla) NIF: A41441122

UNIDADES DESCRIPCIÓN PRECIO UNIT. TOTAL

LLOGUER NAU INDUSTRIAL CTRA DEL COPERO 3.500

SUBTOTAL 3500

RETENCION I.R.PF. (21%) -735

IVA (21%) +735

TOTAL 3500 €

A INGRESAR EN CUENTA CORRIENTE

621 s. Fra. 2/LL 3500472 7354751 735410 3500

410 3500572 3500

752 n. Fra 2/LL 3500477 735473 735440 3500

440 3500572 3500

Model 115

4751 1470572 1470

iv) Liquidacions d’IVA La diferencia entre l’IVA pagat (suportat- deduïble) i l’IVA cobrat( Repercutit- meditat o “devengado”) s’ha d’ingressar a l’HP, Si s’ha pagat més IVA del recaptat, HP ho torna a les empreses.Saldarem els comptes de 472 i 477 i farem:Va al costat contrari de on aniria normalment per que així es liquida el compte

472 HP IVA sup x477 HP IVA rep x4750 HP crefitora IVA xS'hi s'ha de ingresar (ens compensen)

472 x477 x470 xS'ha de tornar o compensar

HP Deutora IVA (470): IVA sup (472) > IVA rep (477)HP Creditora IVA (475): iva sup (472)< IVA rep (477)

Exercici: 600 3000 700 8000472 630 477 1680400 3630 430 9680

Liquidació:472 630477 1680475 1050

1 TRIMESTREIVA sup 2000€IVA rep 1800€

472 2000477 1800470 200

2 TRIMESTREIVA sup 1000€IVA rep 32000

477 1000472 3200

4770 2004750 2000

4750 2000572 2000

3 TRIMESTREIVA sup 1500€IVA rep 1000€

472 1500477 1000

4750 5004 TRIMESTREIVA sup 6000€IVA rep 5000€

472 6000477 5000

4750 5004750 1500

Model 303

472 18477 324

4750 306

4750 306572 306

Examen: - Compra- Nomina

- TC- IVA- Fact con retenciones