Part of an accountants job entails responding to situations and managing people. Though you will prepare and compile technical documents and reports, by far, the majority of communication occurs in a briefer formatoften in a memo or e-mail. For each situation, compose a memo in response, complete with the heading and address.

Memo #1: You are a partner at the firm Carpenter, Walden, and Kimbrel, CPAs. It has come to your attention that several staff are wearing campaign buttons for candidates, and displaying posters in the office. Write a memo to be circulated to all personnel in your firm explaining that the activity should cease, and explaining why it is inappropriate.

Memo #2: You are a new employee at Bay Area Parts Distributors Inc. As an accounting information systems specialist, you are responsible for recommending adequate controls for the safety of Bay Areas data, including data it keeps on suppliers and customers. You recently requested that the company adopt a new set of control procedures, but Bay Areas regional manager, Perry Tenelton, has expressed his impatience with your recommendations. He sees the procedures as red tape. Write a memo to Mr. Tenelton that details the advantages of strong controls to protect company data.

Be specific. As you write, remember to practice the steps of the Writing Process that we have discussed. Brainstorm first, draft, revise, and proofread for errors. Check and double-check your recipients, especially if the communication is electronic. Find a way to organize your messages to make them efficient for your readers. How would you respond upon receiving each of these notes? Reading from the recipients point of view is a good test to see if you have been engaging and clear enough, with the applicable level of formality.

A successful series of memos will:

Contain a strong subject line

Put important ideas first, so that they are readily identifiable

Tactfully address the issue at hand

Remain clear and concise. A memo is not a full letter, or lengthy report

Take audience into account and maintain an appropriate tone

Exhibit conventional grammar and mechanics

Contain a brief, courteous, and directive conclusion