This note is necessary because the suppliers, Seymore Furniture Ltd., have made a mistake in their calculations and have undercharged their customers, C.R. Mendez.
20 May 19—
Seymore Furniture Ltd. have made a mistake on another invoice and must now send a credit note. Note that the form for a credit note is the same as that for a debit note, except for the heading. Credit notes, however, are often printed in red.
19— 20 May Invoice No. L8995, OVERCHARGE.
The invoice should have read: 15% off gross price of £800.00 = £120.00 NOT 10% off gross price of £800.00 = £80.00
Refund = £40,00. Please accept our apologies. £40.oo
M. LANCELOT SARL
703 rue Metairie de Saysset, F-34000 Montpelier
Tel: (33) 843 10312
Mr K. Winford 5 August 20—
K. Winford & Co. Ltd.
Preston New Road
Lancashire FY4 4UL
Dear Mr Wmford,
I have received your July statement for £3,280.64 but noticed that a number of errors have been made.
Invoice Y 1146 for £256.00 has been debited twice,
No credit has been listed for the wallpaper (Cat. No. WR 114) which I returned in July. Your credit note No. CN 118 for £19.00 refers to this.
You have charged me for a delivery of paint brushes, Invoice No. Y 1162 for £62.00 but I never ordered or received them. Could you check your delivery book?
I have deducted a total of £337.00 from your statement and will send you a draft for £2,943.64, once I have your confirmation of this amount.
Complaint of accounting errors
M. Lancelot of M. Lancelot SARL (Builders' Suppliers) has received a statement in which several accounting errors have occurred.
Reply to complaint of accounting Errors
K. Winford & Co. Ltd.
Preston New Road, Blackpool, Lancashire FY4 4UL
Telephone: 025361290/1/2 Reg. No. 31162531
VAT 8314003 36
7 August 20—
M. Lancelot SARL
703 rue Metairie de Saysset
Dear Mr Lancelot,
Thank you for your letter of 5 August in which you pointed out that three mistakes totalling £337,00 had been made on your statement.
I apologize for the errors which were due to a fault in our computer which has now been fixed. I have enclosed another statement for July which shows the correct balance of £2,943.64.
Complaints and adjustments
Points to remember
1. Before writing a letter of complaint, make sure you have got your facts right.
2. Complaints are not accusations; they are requests to correct mistakes or faults, and should be written remembering that the supplier will want to put things right.
3. Therefore, write calmly, clearly presenting all the relevant information and making any suggestions that might help put the matter right.
4. Never make the complaint personal (your mistake, your fault, you are to blame). Use an impersonal tone (the mistake, it must have happened because, the error).
5. When answering a complaint, apologize for the mistake, thank the writer for pointing it out to you, explain how it occurred (but don't blame your staff) and how you intend to deal with it.
6. If you need more time to investigate the complaint, tell your customer so.
7. If the complaint is unjustified, politely explain why, but sympathize about the inconvenience it has caused.
8. Remember that, whether your customer's complaint is right or wrong, he/she is your customer and his/her comments about you to other people in your trade or profession can either improve or damage your reputation.
Words to remember
a debit/credit note
wear and tear
to be satisfied/dissatisfied
to investigate a complaint
to look into a matter
to deny/accept responsibility
to give an explanation
to solve a problem
to put matters right
to cancel an order
Forms of credit; requirements for granting credit; asking for credit; replying to requests for credit; taking up references; asking about credit rating; using an Enquiry Agent; replying to enquiries about credit rating.
Forms of credit
Credit arrangements between trading firms take two forms:
Bills of exchange, or drafts, by which the seller gives credit to the buyer for the period specified on the bill, e.g. 30,60, or 90 days.
Open account facilities by which the buyer is allowed to pay for his goods against monthly or quarterly statements.