1BA 528
Memorandum Writing Guidelines
Please read – carefully and thoroughly – this document before you turn in your memo! The majority of
the errors the Writing Graders see could have been avoided if only the student had taken the time to
understand and implement all of the information given here. This document has three parts: an
introduction to the concept of a memo, guidelines on how to write the content of your memo (including
how to effectively communicate your argument), and rules concerning the format of your memo.
Finally, the last page is a visual sample of how your memo should be formatted.
I. What is a memo? And how do I write my Memo?
A memorandum (i.e., a memo) is a document in which you communicate something in a clear,
focused and organized way. Within the context of BA 528, your memo will require some amount of
research before answering the questions posed to you. By nature, memos are direct and you should
get to your answer in a straightforward way. The format of a memo (i.e., the way it appears on the
page) should mirror this simple and direct approach (see Section III: Formatting your Memo).
Please remember that within BA 528, the emphasis in memo writing is placed on explaining
difficult accounting concepts to your reader. You should never just tell your reader what you
researched. Instead, analyze key points and make a case for your responses!
Writing an amazing memo is not difficult. Read carefully each of the following sources of
information before turning your memo in:
1. The Memo Assignment (make sure you understand what is being asked of you; read it several
times!)
2. The Writing Guidelines (this document)
II. Writing your Memo: The Content
A. Organization: Get to the Point and Be Clear!
1. Introduction: Begin with an introduction. This is a short, concise paragraph at the
beginning of the document in which you tell your readers, right at the start:
x The main point/purpose of your document (restate so that you do not write “The
purpose of this document is...”)
Your reader wants to know your main points up front. Do not write abstract and
unnecessary statements such as “At the end of this document, I will tell you what I found
through my research.” (The reader does not need a discussion of your research process or to
know what your memo will eventually explain; provide only informative and detailed
statements.)
2. Body of Memo: Organize your content into short sections of related information. Begin
each section with its main point and follow up with a detailed explanation. Some tips to
help you:
2x Use concise paragraphs. Avoid lengthy sentences and unnecessary words or
sentences that do not add to or directly support your argument.
x Do not discuss your research process or give unnecessary background
information.
x Each paragraph should make a point distinct from the previous and next ones.
However, you can have more than one paragraph centered on a particular theme, as
long as they have slightly different topics and include subheadings.
x Have a topic sentence in each paragraph that states the paragraph’s main point.
x Transition neatly from paragraph to paragraph with transitional sentences.
3. Conclusion: Your document must end with a concluding paragraph. In your
conclusion, you must explain, why you have taken your position.
x A conclusion also is not a place to repeat things you have already said.
x This is a space in which you can revisit points you have made in a new way. Be
concise and clear.
B. Analysis, Logic and Explanation: Do the Analytical Work for Your Reader!
It is your job to explain the material to your reader. Keep in mind that in this Accounting
assignment, your reader is someone who is not an accounting expert!
Some rules to follow:
x Explain any terms/concepts that are advanced business topics (and/or used only in the
Accounting profession) and define them when you first use them.
x Explain your logic (i.e., how you reasoned your way to your conclusion).
x Quote only when necessary. Introduce quotations by explaining their significance to your
memo and argument. More importantly, follow them with your explanation/interpretation.
x Paraphrase long quotes in your own words – this shows that you understand how to
communicate accounting problems to a layperson, which is at the core of these
assignments.
C. Style: Be Concise and Avoid Unnecessary Repetition/Redundancies!
x Use the active voice. (If you do not know what the active voice is, find out!)
x Avoid lengthy sentences and break your writing into short sections.
x Use simple language and write in a natural style that avoids overly complex sentence
structure.
x Avoid vague vocabulary and phrases; be careful with your use of general pronouns as well.
x Delete words, sentences and phrases that do not add to your argument.
x Do not talk about the memo in the memo (i.e., “This memo will explain…”).
D. Tone: Write Appropriate and Clear Prose!
When you write a memo, you are not writing to a friend but you are writing to a client or some
other important person. The memo is a representation of your professionalism and thus your
diction and tone should be appropriately formal yet readable.
3Examples to avoid:
x Too casual: “I’m really glad you gave me the chance to write this memo, and I hope that
you enjoy reading it, as I enjoyed writing it.”
x Too arrogant or condescending: “After doing my research, I have become an expert on
this subject; therefore, you should listen to me and do what I advise.” OR “If you would
like a better explanation of these data, you should consult X source yourself.”
x Too much like a letter: “Dear Mr. Smith, I think you will see that the rate will decline over
time.”
x Too much information about the research process, not enough about the solution to
the problem: “In order to research your question, I spent a great deal of time examining the
FASB codification, especially codes X, Y and Z.”
III. Formatting your Memo: Mirror the direct style of your memo on the page!
A. Layout: A memo that appears organized and straightforward probably has an equally
organized argument; a memo that appears cluttered and messy probably does not. To begin
with, make sure your spacing between sections is consistent; then, ensure that all of the text is
the same size. Remember: A memo is not an essay, outline or letter. (So, do not number your
sections or include salutations, like “Dear Ms. Smith.”)
1. Do not use Headings.
2. Bullets and Lists: Not all material is suitable for bullets and lists; use bullets and lists
sparingly: only where the material demands it! Do not rely on bullets and lists to convey
information to your reader.
B. Spacing of Sections and Paragraph Indentation: Single-space and indent your memo.
1. Spacing: For the purposes of these memo-writing exercises, single-space your memo
unless the assignment explicitly states otherwise. Do not add a space between
paragraphs.
2. Indentation: Indent the first lines of each paragraph. Do not allow your formatting to look
crowded.
C. Other Important Formatting Details:
1. Font and Margins: Use 12-point Times New Roman font and 1-inch margins on all
sides (unless the assignment explicitly states otherwise). Always staple your memo!
2. Memo Heading: Do not forget to observe the memo format. In the upper left-hand corner
of the memo, indicate the following, in single-spaced lines in the following order:
To:
From:
Subject:
Date:
43. Spaces and Commas: Use one space between sentences (after each period). Do not
double-space between sentences. Do not use the Oxford (or serial) comma (i.e., the
comma sometimes placed before the “and” or “or” in a list of items). In this kind of
exercise, it takes up space and should not be necessary.
4. Acronyms: The first time you use a title that can be turned into an acronym, such as
International Financial Reporting Standards (IFRS), you must always write it out and put
the acronym in parentheses, as we do here. After this, use the acronym only. Exceptions:
Assume your client is familiar with FASB, SEC, and GAAP – you do not need to explain
these acronyms.
5. Citations: For the purposes of this memo assignment, use the following in-text citation
guidelines. (NB. Other courses and other assignments may ask you to cite things
differently; always check with your instructor if you are unsure.) There is no need to
include a “Works Cited” page!
x To cite the XX Company 10K
o Include the company name, the filing and page number
o Example: (Medtronic, 2017 10-K, 5)
x To cite another source you have referenced: (Source Title OR Author(s), Year of
Publication)
Examples: (AICPA, 2008), (ASC 835-20-15-2), (Exposure Draft, 2011)
This handout developed in part from the following books: Bailey, Edward P., The Plain English
Approach to Business Writing. Oxford: Oxford UP, 1996; Blake, Gary and Robert W. Bly, The Elements
of Business Writing. New York: Collier Books, 1991.
5MEMORANDUM
To: Put your client’s name here…
From: Put your name here…
Subject: Briefly describe the assignment here: ONE LINE MAX.!
Date: Today’s date here…
After indenting once, begin your memo introduction here. Set the scene for your reader
by briefly describing the issue or task at hand.
Begin the first paragraph here. Be direct and argue your opinion effectively. Remember
to use the active voice. If you use an acronym you must always write it out and put the acronym
in parentheses (FASB, SEC, GAAP are exceptions that don’t need to be written out). After this,
use the acronym only.
If your assignment calls for a second or third paragraph, begin it with another indent.
This will visually separate your ideas from those in the preceding paragraph.
Conclude your memo here by stating and supporting your recommendation. Reread and
edit your memo before you turn it in!