1.      Recipients

A memo can be addressed in three different situations: an informal memo for internal communication, a formal memo to department unit, and an external memo to clients or vendors. The recipients of a memo should be clear, as it decides the wording to be used to avoid confusion. A memo with clarity and accuracy is the key to effective communication and to establish a favorable reputation with the organization.

2.      Structure

2.1   Header

The header gives information about the author, the intended recipient, the subject, the date, and the names of other people who may see the memo.

2.2   Summaries

The summary gives a brief overview of the main purpose of the memo in the opening segment. The purpose of the opening segment is to clarify to recipients why they received the memo and why they should read the document.

2.3   Context

The context is the main part of the memo that describes what is being done to solve the issue or problem. The context follows the task segment with a complete discussion that provides additional details and support.

2.4   Closing

Some memos need no concluding comments like someone might write for formal, argumentative papers. Many memos, however, require some kind of response or indication for future action. In those cases, the closing provides an opportunity for response. The closing statement needs to be substantial and meaningful.

2.5   Initials

A memo format does not include a signature block. However, the author can write the initials beside the name in the heading.

3.      Style

The author needs to communicate in a clear, precise fashion. Simplicity is key.

For more information, talk to Abacus CPAs. Contact us today at 417-823-7171 or visit our website www.abacuscpas.com! Better Guidance. Smarter Decisions.

Shuhan Gu, CPA