Qualities and Parts of a Good Letter

Subject: Accountancy

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Qualities of a good letter are clearness, correctness, completeness, conciseness, attractiveness, coherence, courtesy, creativeness, and effectiveness.
An effective letter gives the positive impression and impels the receiver to do the jobs in the writer wants.
A letter is made up of its different parts, these parts should be arranged properly and orderly to make the attractive, meaningful and effective.