Business writers prefer the active voice

Auditing Students

December 18, 2008

Page 5

MEMORANDUM

TO: Auditing Students

FROM: Dr. Grein

DATE: March 29, 2010

SUBJECT: Successful Business Memo Writing

This memo's purpose is to explain how to write a business document that successfully conveys a message accurately, concisely, and coherently. This memo will cover the correct memo format first. Then, it will discuss clarity and conciseness, consistency and numbers, passive voice, agreement, and comma 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.

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 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. Long memos should include appropriate introductions and conclusions. The first line of the introductory paragraph should relate to the subject line. If 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 assignments in this class, space and a half is appropriate. That will leave me space to write comments.

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 method of organization stated 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

The conclusion should provide some combination of summary, action recommendation, and contact information. The writer 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. (Contact information is not necessary in memos prepared for the audit workpapers. These memos should be “stand alone” requiring no additional follow up.)

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, writers draft memos that are mired in jargon and "business-speak" in order to create a sense of formality. Most jargon is not communication; it muddies the waters. It is the business writer's responsibility to communicate clearly and simply to the reader.

"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."

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.

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 managed the department." (active voice)

"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)

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 leader."

(singular) (plural)

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."

CONCLUSION

The best way to master good business writing skills is through practice. Rewrite assignments, and never turn in your first draft. What makes a good business writer is the ability to revise.

All memos turned in to be graded should be proofread by a trusted friend. 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.

This document has been modified for use in ACCT 341 – Principles of Auditing and ACCT 640 Auditing Theory at Drexel University. The original was prepared by the Department of Accountancy, University of Illinois at Urbana-Champaign who reserves all rights, 2004.