TO: Accountancy Project Discovery Students
FROM: Communications Specialists
DATE: Fall 2000
SUBJECT: How to Write a Successful Memo

This memo's purpose is to explain how to write a memo that successfully conveys a message accurately, concisely, and coherently. Memos are the major form of internal communication in most organizations, so it is vital that business writers understand how to draft these important documents effectively. This memo will cover the correct memo format first. Then, it will discuss clarity and conciseness, consistency and numbers, passive voice, parallelism, sexist writing, agreement, comma usage and hyphen usage.

USING CORRECT MEMO FORMAT
Unlike conversations, memos leave a "paper trail," so the company can use directives, inquiries, instructions, requests, recommendations, policies and other reports for future reference. Depending on their purpose, memos can range from a few lines to four or five pages. Shorter memos do not require formal introductory and concluding paragraphs. However, most memos assigned in this class will be at least one page long. Therefore, writers should include the appropriate introductions and conclusions.

Every memo should have a header containing the word (prominently displayed) MEMO or MEMORANDUM followed by the organization's name. Writers usually draft memos on company letterhead.

Following the header are four crucial pieces of information:

TO: Name and title (the title serves as a record for reference)
FROM: Your name and title (your initials for verification)
DATE: (also serves as a chronological record for future reference)
SUBJECT: Using about five to six words, state the memo's purpose precisely.

This is the most crucial part of the memo. It will determine whether the reader will continue reading. Also, it must accurately represent of the memo's content. A clear subject line helps the reader gauge the memo's importance and helps to make filing by subject easier.

A memo usually begins with a statement of the main idea. The first line of the introductory paragraph should relate to the subject line. When a reader is not familiar with the subject or with the background of a problem, provide an introductory background paragraph. Doing so is especially important in memos that serve as records for future reference. Additionally, the introductory paragraph should set up the memo's main points as well as state how the memo is organized.

Do not indent the first line of paragraphs. In typical memos (like this one), writers should single space within, and double space between paragraphs. However, for Project Discovery assignments, all memos should be double spaced.

Subject headings divide material into manageable segments, call attention to main topics, and signal a shift in topic. Additionally, subject headings provide several entry points into a memo, allowing the reader to skip sections and begin reading sections other than the introduction. In short, their purpose is to help readers locate information quickly.

The body of the memo should follow the stated method of organization in the introductory paragraph. The main points in the body should flow logically and have appropriate transitions and topic sentences.

When the memo exceeds one page, begin all subsequent pages with this information:

1) the recipient's name 2) the date 3) the page number

For example: Keisha Smith June 12, 19XX page 3

The conclusion should provide some combination of summary, action recommendation, and contact information. The writers should sum up the main points of the memo as well as explicitly state the reader's next step. Also, the writer should offer the reader means of contacting him/her in case any questions remain. A telephone number and/or e-mail address should be provided.

BEING CLEAR AND CONCISE
Readers have so much crossing their desks that they need a quick orientation. Therefore, it is vital that business writers draft memos that are easy-to-read and quickly understandable. Often, many writers draft memos that are mired in jargon and "business-speak" in order to create a sense of formality. It is the business writer's responsibility to communicate clearly and simply to the reader. Most jargon is not communication. It's someone's attempt to muddy the waters.

"We must effect a needs assessment of the downturn in commercial lending package applications." (Translation: We need to find out why no one is applying for loans.)

Also, avoid redundancies and unnecessary modifiers:

Avoid redundancies: * mutual cooperation * consensus of opinion * end result * future plan * general public * personal opinion * old adage * ultimate outcome * close proximity * negotiated collective bargaining agreement * original founder

Avoid unnecessary modifiers: * more parallel * extremely serious * most unique * very urgent * most equal

Another key to being concise and clear is to convey a message using the fewest words possible. This can mean eliminating unnecessary prepositions. Instead of "the manager of the department of accounting," write "the accounting department manager." Also, try to avoid:

Avoid: Instead use: as of now now at the present time now due to the fact because on account of because seeing as how because the reason is because because despite the fact that although during the course of during in regard to about, concerning the reason why why

Business writing should be short, simple, and specific:

* Prefer the short word to the long * Prefer the familiar to the fancy * Prefer the concrete to the abstract * Use no more words than necessary to make the meaning clear

Always distrust "there is," "there were," especially at the start of a sentence. In general, the forms of the verb "to be" offer little action.

"There was no one in the group who knew how to boost employee morale." "No one in the group knew how to boost employee morale." (shorter and sweeter)

KNOWING NUMBERS and CONSISTENCY
As a general rule, writers should:

* Spell out numbers from zero to ten. * Use numerals for anything greater than ten. * Always use numerals in ages, percentages, monetary units, page numbers, figure and table numbers, and units of measurement.

Using numerals for larger numbers is best because it is much easier to read. This is consistent with the Golden Rule of business writing: "Be concise." Using $100,000" for "one hundred thousand dollars" not only saves space but is easier to read.

It is essential that business writers use this format consistently throughout their memos. Frequently, writers write "$350,000 contribution margin" in the introductory paragraph, but then go on to write "four hundred dollar profit" in the next paragraph. The same goes for "2%" in one paragraph but "fifty percent" in the next.

Consistency is crucial. It's easy for writers to forget style and form when they are already preoccupied with punctuation, grammar, spelling, clarity, etc. Still, consistency really makes a difference. Imagine a memo about the University where the writer used "UIUC," "U of I," "U. of I.," "University of Illinois," and "Illinois" on the same page. It can get somewhat distracting.

Consistency with comma usage is also critical. Financial statements seldom use commas with numerals. However, it's good practice to employ them in memos. It's much easier to understand that "1,000,000" equals one million than "1000000." The latter figure forces the reader to stop and think and count the zeroes. For the purpose of continuous flow, business writers should never want to interrupt the reader in that way.

PROBLEMS WITH THE PASSIVE VOICE
When writers use passive voice, they rob their sentences of power. This construction weakens strong verbs and causes awkwardness. Although passive voice has its place, novice writers often use it unintentionally and unnecessarily.

"The CEO approved the proposal." (active voice) "The proposal was approved by the CEO." (passive voice) "The proposal was approved." (passive voice)

One way to correct this problem is to use simple sentence constructions -- subject-verb-object. When writers use passive voice, they use an "object-verb-subject" construction. Sometimes (like in the third example above), passive voice eliminates the subject all together with an "object-verb" construction. It can obscure who or what is responsible for an action.

"It was decided that the CEO be fired." (who decided?) "The plan is being criticized." (who is criticizing it?)

Always ask, "Who is 'doing' the verb?" Also, watch out for combinations of the verb "to be" with verbs ending in -ed. This is usually a signal for passive voice. Additionally, passive voice creates a formality that can make a sentence sound impersonal and stilted. This is desirable in some special situations but not as a general rule.

"She was managing the department." (active voice) "The department was managed by her." (passive voice)

Finally, do not shift voice in mid-sentence.

"The manager expressed concern for the higher costs, but the budget was cut." (active) (passive)

Instead, use:
"The manager expressed concern for the higher costs, but he cut the budget." (active) (active)

WATCH OUT FOR PARALLELISM and SEXISM
A sentence is parallel when it has equally weighted items. When a sentence lacks parallelism, its focus softens, and its rhythm falters. This happens when business writers mix elements in a phrase or series. This mixing throws off the meter of the sentence:

"Managers are responsible for payroll, floor operations, and hiring new workers." (noun) (noun) (verbal)
Instead, use:
"Managers are responsible for calculating payroll, overseeing floor operations, and hiring new workers." (verbal) (verbal) (verbal)

Also, business writers should avoid unintentional sexism in their writing. One of the most insidious forms of sexism is choosing words meant to refer to both sexes that actually exclude women. When we use that same word to mean both male and female human beings ("All men are created equal"), we have a problem. How can one word clearly support to very different meanings? To solve this problem, try using general references that are inclusive.

Instead of: Use: man, men person, people founding fathers founders, forebears gentlemen's agreement informal agreement manpower workforce, human resources to man (verb) to staff, to operate businessman business executive, entrepreneur salesman sales clerk, sales representative chairman head, leader, presiding officer, chair, chairperson

Watch out for demeaning or unequal treatment of the sexes in cases like the following:

"The board picked two finalists for the CEO position. One is a successful Wall Street lawyer, Mike Johnson. The other is Erica Wong, a pert, brown-eyed grandmother of three."

Also, watch out for the use of courtesy titles. Words like "Miss" and "Mrs." for women are an indication of marital status when the only courtesy title for men -- "Mr." -- reflects no such status. Writers who feel the need to use courtesy titles should use "Mr." and "Ms." only if necessary.

AGREEMENT MATTERS
Subject-verb agreement is a common problem in business writing. The verb must agree with the intended number of the subject. For example, if the subject is plural, the verb must also be plural.

INCORRECT AGREEMENT:
"Everyone in the labor union should exercise their right to vote for a new union
(singular) (plural) leader."

Instead, write:
"All union members should exercise their right to vote for a new union leader." (plural) (plural)

Pronouns must also agree with their antecedent. For example:

"More corporations should exercise their social responsibility." (plural) (plural)

"ABC Corp. donated its 1998 profits to charity."
(singular) (singular)

Finally, watch out for "false subjects":

"The rate of firings is climbing." (singular) (singular)

PROPER COMMA USAGE
Use a comma to separate two independent clauses connected by a coordinating conjunction (such as "BOYSFAN" = but, or, yet, so, for, and, nor).

"Seventy workers lost their jobs, but the managers gave themselves pay raises."
"The CEO went to her office, and the secretary sat at his own desk."

But do not use a comma here:
"CEO Lourdes Leon bought the company and took over its management."
(no comma before the conjunction because there are not two independent clauses)

Use commas to set off long introductory clauses.

"When the Third Quarter Earnings Report came in, the board members braced themselves for the worst."

However, do not use a comma before a subordinate clause ("because").

"The company's profits declined because the CEO hired ineffective managers."

KNOW WHEN TO USE HYPHENS
Use a hyphen to join compound modifiers that precede a noun unless that modifier is preceded by very or an -ly adverb.

"a very enthusiastic workforce" and "a highly skilled worker" but
"a good-natured manager"
(This is a compound modifier. "Good" doesn't describe "manager," it describes the other adjective. Together they modify the manager. The manager is "good natured" not "good" and "natured." Hence, the hyphen.)

"a sluggish, unresponsive economy"
(This is not a compound modifier. The economy is both sluggish and unresponsive. "Sluggish" doesn't modify "unresponsive." No hyphen is necessary.)

CONCLUSION
Business writers have the most difficulty in the following areas: correct memo format, clarity and conciseness, consistency and numbers, passive voice, parallelism, sexist writing, agreement, comma usage and hyphen usage.

There are many details to remember. The best way to master good business writing skills is through practice. Don't be afraid to rewrite homework assignments, and never turn in your first draft. What makes a good business writer is the ability to revise.

Finally, all memos turned in to be graded should be proofread by a trusted friend (preferably not one who is also in the class). Ultimately, it is the writer's responsibility that the copy is free of all grammatical, typographical, and punctuation errors. Not only are these errors inexcusable, but they are the mark of an unprofessional writer.