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The memo in Figure 10−2 is a generic memo. Its format and organization should be
the model on which students base their assignments for your class.
• Note that memos are usually used for communication within an organization, in
contrast to letters, which are usually written to people outside the company or firm.
• Audience analysis is important for memo writing, since in practice accountants write
memos to subordinates, peers, and supervisors. Thus, questions of technical level and
tone are important.
• Copy and distribute to your class papers written by your students that illustrate
effective memo writing. Discuss with the class why you consider the models to be
well written.
• Peer reviews will help students learn to edit and revise their memos.
Troubleshooting
• Some students may have never seen an actual memo, nor be familiar with document
design techniques like headings and lists.
The examples in Effective Writing will show them typical memos they may encounter
in practice. You can reinforce these examples with memos you may have on file.
• Deductive organization may give some writers difficulty: a summary of main ideas in
the introduction, sections that begin with summary sentences, and short paragraphs
with topic sentences.
Provide your class with model student papers that illustrate these organizational
principles.
• A few students may try to adhere too closely to the wording of the models in Effective
Writing. These models should be consulted for format and general principles of
organization, but the students should write their own words.
• Occasionally students may have trouble with the audience analysis for their memos.
For example, a technical research memo written to a partner would not include basic
definitions of accounting terminology.
When you make an assignment, discuss with your class the appropriate technical level,
style, and tone of the memos. It might also be helpful to think about the reader’s
expectations.
Masters to Use with This Chapter
Effective Writing for Accountants Page 95
Guidelines for Letters and Memos Page 106
Sample Memo Page 104
Sample Letter Page 105
Evaluation Masters Pages 114-117
Answers to Exercises
Exercises 10−1 through 10−13
Self-explanatory⎯answers will vary. All of the exercises present scenarios in which a memo is
called for.
CHAPTER 11 REPORTS
Chapter Objectives
The objectives of this chapter are to
• Discuss how to plan a formal report so that it is appropriate for its purpose and
audience, including a report that has multiple readers.
• Discuss how to organize a report, with a checklist for evaluating the outline and draft.
• Discuss and illustrate the parts of a formal report: transmittal document, title page,
table of contents, list of illustrations, executive summary (or other summary),
introduction, body, conclusion, appendices, notes, bibliography, visual aids.
• Summarize ways to write a formal report so that it has an effective appearance, style,
and tone.
• Give an example of a formal report.
• Provide students with an opportunity to write a formal report.
Teaching Tips
Suggestions to keep in mind as you teach this chapter:
• Formal reports will enable you to assign longer research papers than would be
appropriate for a memo or letter. At the same time, these reports give the students
practice in analyzing a document’s purpose and readers, as well as other techniques of
effective business writing.
• Formal reports are written less often in accounting practice than are either memos or
letters. In fact, some students may never write a formal report in their future jobs. It
will be helpful for them, however, to be familiar with reports.
• Formal reports give the students an opportunity to practice writing with varied writing
styles: the transmittal document is usually written in a conversational, personal style,
while the report itself is usually more formal and impersonal.
• So that your students are adequately prepared to write their reports, assign Chapters
1−8 of Effective Writing as preparation for a report assignment. Chapter 8, which
discusses accounting research and documentation of sources, will be particularly
helpful.
• Typically, report assignments will take the students more time than a memo or letter
assignment.
• The peer review process will help your students edit and revise their reports so that the
final draft represents their best work.
• You can use the assignments at the end of this chapter or design your own. Pages 21-
22 of this manual contain suggestions on how to design a writing assignment to
reinforce your course content.
Troubleshooting
Possibly you will have these potential problems when you teach this chapter:
• Because a formal report usually involves library or Internet research and
documentation of sources, you may encounter students who plagiarize from their
sources unintentionally.
Chapter 8 of Effective Writing will help you teach these students the principles of
direct quotation, paraphrasing, and documentation, so that they avoid unintentional
plagiarism.
• Unlike most letters and memos, formal reports are usually written in a formal,
impersonal style. Sometimes students have a little trouble making this adjustment.
Point out to them that a formal style avoids personal pronouns (first and second
person, like I and you) and contractions. The style should still be readable, clear, and
concise.
• If you assign a report with an executive summary, you may find that some students
have trouble writing a summary that would be complete and coherent without the rest
of the report.
Remind your students that an executive summary might be circulated within an
organization separately from the report as a whole. The summary should thus have an
introduction, body, and conclusion. It will be like a very condensed version of the
report, though written on a less technical level.
Masters to Use with This Chapter
You can use these transparencies or handout masters with this chapter:
Effective Writing for Accountants Page 95
Parts of a Formal Report Page 109
Evaluation Masters Pages 114-117
Answers to Exercises
Exercises 11−1 through 11−11
Self-explanatory⎯answers will vary. All of these exercises present subjects about which formal
reports could be written.
CHAPTER 12 E-COMMUNICATION AND SOCIAL
MEDIA
Chapter Objectives
The objectives of this chapter are to
• Discuss the guidelines for effective use of email within a professional setting.
• Discuss the use of electronic media in job searches and job applications.
• Discuss the use of social media within the accounting profession and provide guidelines
for its use in a professional setting.
Teaching Tips
To reinforce the concepts covered in this chapter, you can
• Discuss with your students their current use of email and social media. Most of them will
use email regularly and be thoroughly familiar with many forms of social media. The
challenge will be to teach them the proper use of these media within a professional
setting, as opposed to their purely social functions.
Here's a true story you can tell. A young man with excellent credentials received many
interviews for positions for which he was qualified. The initial and second interviews
went well. However, time after time, he failed to receive an offer. The problem seemed to
arise when Human Resources reviewed his application. Eventually the problem came out:
his Facebook page featured a photograph of him beside a giant beer can. After the young
man removed the photograph, job offers began to come in. Obviously, what he thought of
as a purely social site was reviewed by potential employers.
• Point out to students how the use of electronic communication and social media has
advanced rapidly over the past few years. They should be alert to changing use of these
media within the business profession, so that they can adapt accordingly. One way to
adapt will be for them to remain sensitive to the culture as well as the policies of the
organizations for which they will work.
Troubleshooting
• Students may resist the notion of writing in complete sentences without the abbreviations
and other jargon that has become common in texting and other forms of social media.
You can emphasize the importance of writing according to the reader's expectations.
Most people working in the professions expect the use of Standard English for all forms
of business writing, including electronic communication.
• Some students may not realize that cell phones and other electronic devices can be
distracting, and even offensive, in a business setting. Talk with them about the
importance of listening carefully in conversations and maintaining eye contact. You can
also talk about the importance of minimizing distractions when they talk with other
people, so that they give these people their full attention.
Masters to Use with This Chapter
Effective Writing for Accountants Page 95
Audience Analysis Page 98
Coherent Organization Page 99
Guidelines for Email Page 118
Answers to Exercises
Exercises 12−1 through 12−9
Self-explanatory⎯answers will vary.
CHAPTER 13 WRITING FOR EXAMS: CPA, CMA,
AND ACADEMIC EXAMS
Chapter Objectives
The objectives of this chapter are to
• Familiarize students with the portions of professional examinations that test writing
skills, including the criteria of a successful response. The chapter covers the
requirements of both the CPA Exam and the CMA Exam.
• Familiarize students with the qualities of a good response to an exam question when
the question requires a written response.
• Help students manage the stress of taking an essay exam by discussing the process of
writing a response, including time management.
Teaching Tips
Suggestions for teaching this chapter:
• Include questions on your own exams that require a written response, either in the
form of an essay or a typical business document.
• After you have graded a set of exams with questions requiring written responses, share
with the class an example of a well-written response. Point out the qualities that make
the response effective. As an alternative, you could use sample responses from exams
given in previous courses.
• If students handwrite their responses on paper rather than on a computer, encourage
them to write on every other line so that they can revise easily.
Troubleshooting
• Some students do poorly on exams with questions that require written responses
because they don’t take the time to read the question carefully. Point out the
importance of a careful reading and analysis of the question so that the response is
appropriate.
• For students who have trouble managing their time during an exam, a clock or watch
may be an important tool. Remind them to divide the allotted time so that they can
plan, write, and revise.
• If students have difficulty organizing their responses, assign Chapter 3 of Effective
Writing, which discusses principles of organization.
Masters to Use with This Chapter
Coherent Organization Page 99
Answers to Exercises
Exercises 13−1 through 13−7
Self-explanatory⎯answers will vary.
CHAPTER 14 WRITING FOR EMPLOYMENT:
RÉSUMÉS AND LETTERS OF APPLICATION
Chapter Objectives
The objectives of this chapter are to
• Discuss the qualities of an effective résumé and letter of application.
• Give students an opportunity to write a résumé they can use in their job searches.
• Allow students to practice writing a letter of application, as well as a thank-you letter
following an interview.
Teaching Tips
• Collect examples of effective résumés that you can show to your class. Point out the
features these résumés have in common, as well as the different ways the writers have
chosen to present their credentials.
• Offer to review your students’ résumés until you and the students decide that the
résumé is suitable for use with a job application. Sometimes students need to revise a
résumé several times before it is of sufficient quality that it makes a good impression.
• Invite someone from the school placement office to discuss job searches with the
class.
• Assign Chapter 12, which discusses electronic media used for job searches.
Troubleshooting
Potential problems teaching this chapter:
• Sometimes students have trouble identifying the accomplishments and experiences
that belong on a résumé. Remind them that for entry-level positions, employers look
for evidence of responsibility, leadership, interpersonal skills, and scholarship. Most
employers are also favorably impressed if students have contributed to their college
expenses with part-time or summer employment.
• You may need to remind students that a résumé should be flawless and project a
professional image. Techniques of effective document design can contribute to this
image. A computer-generated résumé that is printed on good paper will also project a
professional appearance.
Answers to Exercises
Exercise 14−1
This person has good credentials, but the ineffective design of the résumé makes a poor
impression. The candidate has a good GPA and has taken a variety of courses in accounting.
Furthermore, he has held a number of jobs while attending school and is working at the present
time. The honors he has received imply he has high potential. A prospective employer might
call the candidate in for an interview if the memo were better written.
Recommendations for improvement: fix typographical errors (“Ga.” in permanent address and
work experience, “outstanding” in Honors and Activities), replace abbreviations with complete
words, add accomplishments and responsibilities to work experience (if any), improve page
design.3
Exercises 14−2 through 14−9
Self-explanatory⎯answers will vary.
3 If for no other reason a prospective employer might want to interview this applicant to inquire how he came to be named “William Bonney” (Billy the Kid).
CHAPTER 15 WRITING FOR PUBLICATION
Chapter Objectives
The objectives of this chapter are to
• Discuss the different kinds of publications that publish articles about accounting,
including differences in technical levels and audiences.
• Familiarize students with the process of researching, writing, and submitting an article
for publication.
Teaching Tips
• Unless you are teaching very advanced classes, your students will not likely to be
qualified to write articles suitable for publication in a professional publication.
However, you might consider publishing a student newsletter or journal, perhaps one
sponsored by your accounting department or student organization.
• If students become aware of a variety of accounting publications, they will have a
greater sense of the diversity within the profession. They will also learn of accounting
issues of current interest.
You can ask students to identify, review, and report on the accounting publications in
your school library or on-line. They can also interview instructors in your department
for information about the publications to which they subscribe.
Troubleshooting
Potential problems teaching this chapter.
• Some students may have difficulty locating the publication requirements for more
than one or two journals. It is best to locate some beforehand and have them
available in case this happens.
Answers to Exercises 15−1 through 15−7
Self-explanatory⎯answers will vary.
CHAPTER 16 ORAL COMMUNICATION: LISTENING
AND SPEAKING
Chapter Objectives
The objectives of this chapter are to
• Discuss guidelines for effective listening.
• Explain the process of preparing for an oral presentation.
• Discuss the importance of analyzing a presentation’s purpose and audience.
• Summarize strategies for organizing the material to be presented.
• Discuss how to prepare notes and visual aids.
• Stress the importance of practicing the presentation.
• Give students an opportunity to prepare a presentation.
• Summarize the techniques of delivering an oral presentation: eye contact, poise, gestures,
and voice quality.
• Review strategies for managing stage fright.
Teaching Tips
To teach this chapter, you can
• Ask your students to prepare a homework problem or other assignment to present to the
class. You can also ask them to prepare a visual aid to help explain the assignment.
Remind your students to speak so that everyone in the class can hear what is said. Also
remind them to maintain good eye contact with the class when they are speaking.
• Assign an oral presentation of a paper the students have written. Remind them not to read
the paper, but to prepare outline notes and to practice the presentation so that they are
thoroughly familiar with the material.
• For longer presentations, have students work in groups so that they can practice together
and critique each other’s presentations.
• Identify one or two students in your class who already have good oral presentation skills.
Ask them to give their presentations first, so that they set a good example.
• Invite guest speakers to your class who will illustrate good public speaking skills.
Possibilities are practitioners, students from other classes, or recent accounting graduates.
• If possible, videotape the presentations. Then you and the speaker can review the
videotapes to note what the student did well and what can be improved.
• Give your students as many opportunities to practice speaking before the class as time will
allow. The more often they speak before a group, the more self-confident they will
become.
• Peer reviews of the oral presentations will reinforce students’ mastery of presentation
techniques, encourage careful listening, and provide constructive feedback for the speaker.
The evaluation form on page 122 of this manual can be used for peer reviews.
• When you evaluate your students’ presentations, tell them what they did well and how
they might improve. Limit your suggestions two or three per presentation. You can use
the form on page 121 for your critiques.
Troubleshooting
Possible problems teaching this chapter:
• Sometimes students want to write out their presentations word for word, rather than in
outline form.
Talk with them about the importance of maintaining eye contact with the audience when
they make the presentation; they may be tempted to memorize or read a speech that is
written out in full.
• Even when their notes are in an outline form, some students will try to memorize the
presentation.
Remind them that a presentation that seems like a natural conversation with the audience
is more effective. Furthermore, if they try to memorize the speech, they will have
problems if they forget part of it.
• When preparing visual aids that will be shown to the entire audience, some students tend
to put too much material on each aid, or use print that is difficult to read from the back of
the room.
Show them examples of effective visual aids, and point out that they use large print and
contain a maximum of about five or six lines each.
• Most students are reluctant to speak before a group because of stage fright.
The best way to become self-confident about public speaking is to practice as often as
possible. For this reason, the oral presentations you assign should help your students
build self-confidence.
• When speakers are nervous, they may forget some of the techniques of effective delivery,
such as maintaining good eye contact and speaking so that everyone can hear.
Peer evaluations, as well as your own evaluations, can point out techniques students
should be particularly aware of. Videotaping their presentations will show the students
where they need to improve, as well as what they do effectively.
Masters to Use with This Chapter
These masters for handouts or slides will help you teach this chapter:
Oral Presentations: Preparation Page 119
Tips for Speakers Page 120
Evaluation Masters Pages 121-122
Answers to Exercises
Exercises 16−1 through 16−11
Self-explanatory⎯answers will vary.
