Effective Writing: A Handbook for Accountants

by May, Claire B.; May, Gordon S.

• ISBN13: 9780130934895
• ISBN10: 0130934895
• Edition: 6th
• Format: Paperback
• Copyright: 2003-01-01
• Publisher: PRENTICE HALL

Summary

This book, the largest selling one of its kind, discusses the communication, both written and oral, actually done by professional accountants. It uses real-world accounting situations and includes major sections on Communication Strategies, Business Documents, and Oral Communication. Detailed chapter topics include an overview of the writing process; writing with conciseness and clarity; standard English: grammar, punctuation, and spelling; accounting research; letters, memos, and reports; writing essay exams: academic courses and professional certification exams; writing for employment: résumés and letters; writing for publication; and oral presentations. For individuals preparing for a career in accounting.

Author Biography

Claire B. May is Academic Director of General Education at The Art Institute of Atlanta Gordon S. May is an Associate Professor of Accounting at the J. M. Tull School of Accounting at the University of Georgia

Table of Contents

Preface	viii
PART I COMMUNICATION STRATEGIES	1	(132)
Accountants as Communicators	2	(10)
What Do Accountants Write?	4	(1)
How Well Do Accountants Write?	5	(1)
What Makes Writing Work?	5	(1)
You Can Become a Good Writer	6	(1)
Writing and Critical Thinking	7	(1)
Writing and Other Forms of Communication	7	(1)
Writing and Problem Solving	8	(1)
Exercises	9	(3)
The Writing Process: An Overview	12	(16)
Getting Started: Identifying Purpose	12	(2)
Thinking Critically about the Issues	14	(1)
Analyzing the Readers	14	(3)
Getting Your Ideas Together	17	(3)
Writing the Draft	20	(1)
Revising the Draft	20	(2)
The Final Draft	22	(1)
Dealing with Writer's Block	22	(1)
Writing under Pressure	23	(1)
Writing at the Computer	23	(1)
Exercises	24	(4)
The Flow of Thought: Organizing for Coherence	28	(19)
Writing with Unity	28	(1)
Using Summary Sentences	29	(1)
Responding to Readers' Questions and Concerns	30	(1)
Transitions	30	(5)
Paragraphs	35	(4)
Discussion Questions and Essays	39	(4)
Test Yourself	43	(2)
Test Yourself: Answer	45	(1)
Exercises	45	(2)
A Sense of Style: Writing with Conciseness and Clarity	47	(26)
Conciseness	47	(7)
Clarity	54	(6)
Readable Writing	60	(4)
Editing for Style at the Computer	64	(1)
Test Yourself	65	(1)
Test Yourself: Answers	66	(2)
Exercises	68	(5)
Standard English: Grammar, Punctuation, and Spelling	73	(21)
Major Sentence Errors	73	(2)
Problems with Verbs	75	(2)
Problems with Pronouns	77	(2)
Problems with Modifiers	79	(1)
Parallel Structure	79	(1)
Apostrophes and Plurals	80	(1)
Commas	81	(2)
Colons and Semicolons	83	(1)
Direct Quotations	84	(1)
Spelling	85	(1)
Help from the computer	86	(1)
Test Yourself	87	(1)
Test Yourself: Answers	88	(1)
Exercises	89	(5)
Format for Clarity: Document Design	94	(12)
Good Design: An Illustration	94	(1)
A Professional Appearance	94	(5)
Formatting	99	(1)
Graphic Illustrations	100	(4)
Document Design at the Computer	104	(1)
Exercises	105	(1)
Accounting Research	106	(27)
Research: Basic Guidelines	106	(7)
Critical Thinking and Technical Accounting Research	113	(3)
Exercises	116	(4)
Sources of Accounting and Financial Information on the Internet	120	(3)
Computerized Reference and Database Services	123	(2)
Other Printed Sources of Accounting and Financial Information	125	(1)
Internal Documentation Style	126	(3)
Endnotes or Footnotes and Bibliography Style	129	(4)
PART II BUSINESS DOCUMENTS	133	(59)
Letters	134	(26)
Principles of Letter Writing	134	(6)
Responding to Correspondence	140	(1)
Typical Accounting Letters	141	(7)
Standardized Letters: A Caution	148	(2)
Exercises	150	(10)
Memos and E-Mail	160	(14)
Memos: Some Basic Principles	160	(2)
Sample Memos	162	(2)
E-Mail	164	(3)
Exercises	167	(7)
Reports	174	(18)
Planning a Report	174	(1)
The Parts of a Report	175	(4)
Appearance	179	(1)
Style and Tone	179	(1)
Exercises	179	(13)
PART III WRITING AND YOUR CAREER	192	(47)
Writing Essay Exams: Academic Courses and Professional Certification Exams	193	(13)
Academic Essay Exams	193	(4)
Professional Certification Exams	197	(6)
Exercises	203	(3)
Writing for Employment: Resumes and Letters	206	(11)
Starting the Job Search: Researching Possible Employers	206	(1)
Preparing a Resume	207	(4)
Writing a Letter of Application	211	(1)
Writing a Thank-You Letter	212	(2)
Exercises	214	(3)
Writing for Publication	217	(4)
Planning Your Article	217	(1)
Research	218	(1)
Drafting and Reviewing the Article	218	(1)
Submitting the Article	218	(1)
Exercises	219	(2)
Oral Presentations	221	(18)
Planning the Presentation: Analyzing Purpose and Audience	221	(1)
Other Things to Consider	222	(1)
Gathering Information	222	(1)
Composing the Speech	222	(2)
Making Notes	224	(1)
Preparing Visual Aids	224	(2)
Practicing the Presentation	226	(1)
Checking the Arrangements	226	(1)
Appearance and Dress	226	(1)
Making the Presentation: Poise and Confidence	227	(2)
Special Considerations in Presentations of Financial Information	229	(6)
Exercises	235	(4)
Index	239

Excerpts

Effective Writing: A Handbook for Accountants,Sixth Edition, is designed to help accounting students and practitioners improve their communication skills. It can be used as a supplementary text for regular accounting courses, as a text in an accounting communication course, or as a text in a business communication or technical writing course when these courses include accounting students. The handbook is also a useful desk reference or self-study manual for accountants in practice. Effective Writingguides the writer through all the stages of the writing process: planning, including analysis of audience and purpose; critical thinking; generating and organizing ideas; writing the draft; revising for readable style and correct grammar; and designing the document for effective presentation. In addition to these basic writing principles, the book includes chapters on letters, memos (including e-mail), reports, and other formats used by accountants in actual practice. Throughout the text,Effective Writingstresses coherence, conciseness, and clarity as the most important qualities of the writing done by accountants. To supplement the instruction on writing effectively, we have included a chapter on oral presentations. Chapter 14 discusses the preparation of an oral presentation, including audience analysis and organization of materials as well as techniques of effective delivery, including the use of visual aids. Within Part III, "Writing and Your Career," you will find a chapter on writing essay examinations (including professional examinations), a chapter on writing resumes and letters of application, and a chapter on writing for publication. A special feature of this book is the chapter on accounting research and critical thinking. Here you will find valuable reference material on such topics as: Where to find accounting information (including Internet sites) How critical thinking can help you solve problems and write persuasive documents How to write citations of accounting sources (including Internet sources) Exercises and assignments throughoutEffective Writingreinforce the concepts covered in the text. Some exercises have answers within the text for independent review. TheInstructor's Manualcontains answers to many other exercises. Most chapters include topics for writing or speaking assignments. The assignments, like the illustrations in the text, are concerned with accounting concepts and situations and thus will seem relevant and familiar to those studying and practicing accounting. Effective Writingcan be used in conjunction with traditional accounting courses. Instructors can assign cases and topics for research based- on the accounting concepts being studied in class, or they can use the assignments provided in this handbook. Students then analyze the accounting problem, research the literature if necessary, and prepare answers according to an assigned forma such as a letter, technical memo, formal report, or oral presentation. The hand-book guides students toward principles of effective writing and speaking. Instructors can then evaluate students' performance based on the criteria discussed in the text and theInstructor's Manual. TheInstructor's Manual,which was written by the authors, contains suggestions for everyone wishing to improve the communication skills of accounting students, whether in a regular accounting course or in a course devoted to communication. TheInstructor's Manualincludes topics such as motivating students to improve their communication skills, designing assignments, and evaluating performance. TheInstructor's Manualalso contains chapter commentaries and masters for transparencies and handouts. The authors wish to thank the reviewers who took the time to comment on their book. Their efforts are greatly appreciated. Wanda I. DeLeo, Winth