ACTCOMM understandable for receiver. Otherwise receiver Business Communication for BSA BSA ( 1st Year, Term 1) can’t receive the exact message and it will affect the effective communication between sender and receiver 4. Receiver : The destination of the message Chapter 1: Accounting: The Language of Business from sender Note : Based on the decoded message the receiver gives their feed back to sender. If the message Communication Cycle by Shannon and Weaver distracted by noise it will affect the communication flow between sender and receiver The Model - deals with various concepts like Noise: The messages are transferred from encoder information source, transmitter, noise, channel, to decoder through the channel. During this message, receiver, channel, information process the messages may distracted or affected destination, encode and decode. by physical noise like horn sounds, thunder and crowd noise or encoded signals may distract in the channel during the transmission process which affect the communication flow or the receiver may not receive the correct message Note : The model clearly deals with external noises only which affect the messages or signals from external sources. For example: If there is any problems occur in network which directly affect the mobile phone communication or distract the The Elements of the Model 1. Sender - The originator of message or the information source selects desire messaged messages Practical Example of Shannon-Weaver model of communication : 2. Encoder - The transmitter which converts the message into signals Thomson made call to his assistant “come here I Note: The sender’s messages are converted into want to see you”. During his call, noise appeared signals like waves or Binary data which is (transmission error) and his assistant received “I compatible to transmit the messages through want” only. Again Assistant asked Thomson cables or satellites. For example: In telephone the (feedback) “what do you want Thomson”. voice is converted into wave signals and it Sender : Thomson transmits through cables Encoder : Telephone (Thomson) Channel : Cable which converts signals into message. A Noise : Distraction in voice reverse process of encode Reception : Telephone (Assistant) 3. Decoder : The reception place of the signal Note : The receiver converts those binary data or Receiver : Assistant. waves into message which is comfortable and Due to transmission error or noise, Assistant can’t able to understand Thomson’s messages. *The noise which affect the communication flow They can all be written in a simple way. Use words between them. that your reader can understand. Do not use highfalutin words and jargons readers 8 C’s of Communication may not understand. 1. Clarity 2. Completeness How can we remedy the given examples? 3. Conciseness WRONG: 4. Concreteness The machine has a tendency to develop 5. Consideration excessive and unpleasant audio symptoms 6. Correctness when operating at elevated temperature. 7. Courteous CORRECT: 8. Coherent The machine tends to get noisy when it is hot. 1. Clarity - pertains to your ability to convey meaning in an understandable manner. - ● ● WRONG: Whatever objective you have in The conclusion ascertained from a perusal mind, our letter should be able to of pertinent data is that a lucrative market fulfill it from the reader’s end. exists for the product. What is your purpose in communicating CORRECT: with this person? The result of the study shows that the Your letter should accomplish its intended product is in good demand. purpose. Clarity - whenever you have to write something, Example: assert the following: The machine has a tendency to develop 1. Who is the audience you’re writing for? excessive and unpleasant audio symptoms 2. What is the purpose of the letter? when operating at elevated temperature. 3. What is the most effective way for you to What’s wrong with it? - convey the message? Quite wordy and there is a way to express it in a simpler manner. EXAMPLE 1: Do not be wordy. - Example: It takes away the main idea from the message. The conclusion ascertained from a perusal of pertinent data is that a lucrative market EXAMPLE exists for the product. terminologies What’s wrong with it? - 2: Do or not are conversation. not understandable by your audience. used in everyday Types of Errors 1. Wrong-word errors 2. Punctuation errors 3. Usage errors complicated jargons that may not be Obviously, it’s too complicated and the words use 1. WRONG WORD ERRORS ● - Types of Wrong Word Errors: ● (possession) Spelling and Typographic Mistakes - - It's / Its / Its’: don’t just rely on spellcheck! ● ● Wrong Meaning - Use a dictionary. It’s a beautiful day! (contraction of “it is”) - Be careful using the thesaurus. - Watch out for words with the along with its readme wrong shade of meaning or the file. (possessive) ● wrong meaning altogether. ● Whose watch is this? ● Commonly Confused Words - spell - check won’t catch these! - ● ● outage shouldn't have any effect on users. weekly (noun – result) meeting. ● Place the flowers there. – To / Too / Two: ○ indicates ○ (contraction ○ of hair amount) looks nice ○ first I have two buttons missing. (number) Who's / Whose: on My jacket is too small. (adv. – to an excessive today. (possessive) Who's She decided to go along too. (adv. – also) You're going to be a great Your I am going to the store. (preposition) “you are”) ● The The managers are in their writer! - during on, influence) You're / Your: ● anyone together. (contraction of location/direction) ● shouldn't work hours. (verb – to act (adv. - outage They’re going to store (possessive) ● The affect “they are”) ● Its’ is not a word. Affect / Effect: They're / Their / There: ● Download the program, base? (contraction of “who is”) A lot / Alot / Allot: ● The workers are worrying a lot about their jobs. (adv. – to a great ● degree/extent) Use commas to set apart a parenthetical phrase in a sentence. ● Alot is not a word. - ● We were each allotted twenty tickets. (verb – to assign/distribute) My friend Jessica, who lives in Connecticut, is a yoga teacher. - Semicolons: ● Use a semicolon between two related independent clauses that are not joined 2. PUNCTUATION ERRORS by a conjunction. - Commas: ● Use a comma and a coordinating study were paid; those in the conjunction (and, but, for, or, nor, so, second were unpaid. yet) to join two independent clauses. - - ● Use a semicolon to separate elements The game was over, but the in crowd refused to leave. commas. Yesterday was her birthday, so a - they went out to dinner. ● series that already contains The students in the class were from Lynchburg, Virginia; Use commas after introductory clauses, Washington, D.C.; and Raleigh, phrases, or words that come before the North Carolina. main clause. - - - ● The participants in the first ● Use a semicolon to join two While I was eating, the cat independent clauses when the second scratched at the door. clause begins with a conjunctive adverb To get a seat, you'd better come (however, early. furthermore, Well, perhaps he meant no nonetheless, otherwise) or a transition harm. (in fact, for example, that is, for therefore, thus, moreover, meanwhile, Use commas to separate three or more instance, in addition, in other words, on words, phrases, or clauses written in a the other hand). series. - - I really have no interest in The Constitution establishes the politics; however, I do like to legislative, stay informed by watching the executive, and judicial branches of government. debates. - Colons: ● Use a colon to introduce a list preceded by an independent clause. - The darker than his early novels. ● application includes the following pieces: information, job personal history, Dickens’s later works are much Do NOT use an apostrophe to form a plural. ● and Remember that “it’s” = “it is,” but “its” is possessive. references. ● Use a colon to separate an independent clause and a final phrase or clause that - Quotation Marks: ● If the sentence ends with the quotation illustrates, extends, or amplifies the (and preceding thought. citation), - They have agreed on the better than - ● final mark INSIDE the quotation of “That dog is as big as a horse.” AFTER your quotation but BEFORE your parts of Main, Fifth, and West final quotation mark: - ● an apostrophe “I wish this workshop were over,” John said. to create a If the quotation ends in an exclamation point or question mark, omit the comma: in your academic writing!). - I don’t like him very much. “I hate going to the dentist!” John bellowed. Use an apostrophe to form a possessive noun. - your hindered travel around town: contraction (but don’t use contractions ● put quotation, you’ll usually need a comma - Apostrophes: - parenthetical If the sentence continues after the construction. Use no Road construction in Dallas has Street are closed during the ● is marks: do uninformed participants. there punctuation outcome: informed participants perform if ● If your sentence ends with a footnote, put the superscript number AFTER your My mother’s job is better than all my together. brothers’ jobs put final mark of punctuation: - According to Car and Driver, the Denali is “among the most agile of full-sized sport utility - vehicles.”15 ● If the contest by playing a variety of sentence parenthetical One of my friends who won a ends citation, with omit a instruments. the - Since I went fishing. punctuation at the end of the quotation (unless it is a ? or a !): - - Run-on Sentences: According to Car and Driver, the ● A run-on sentence is a sentence Denali is “among the most agile comprised of two or more independent of clauses not properly separated. full-sized sport utility vehicles” (Csere 20). - Lack of punctuation and/or conjunctions 3. USAGE ERRORS - - Fragments: ● ● splice—two independent clauses joined by a comma—is a run-on components: sentence. A subject (the actor in the ● sentence) - A predicate (the verb or action) - A complete thought (it can stand - - Long sentences can be grammatically correct. During the 1960s, development thinking, encompassing both It cannot stand alone and does ideology and strategy, prioritized not express a complete thought. economic Some fragments lack either a application of modern scientific subject or verb or both. and technical knowledge as the Dependent clauses are also fragments if they stand alone. Fragment Examples: - ● - A fragment is an incomplete sentence. - A run-on sentence is not simply a long sentence. alone and make sense). ● comma A complete sentence must have three - ● A Incorrect punctuation Went out route to growth prosperity underdeveloped and in world the the and defined the "global development of business after Starbucks Coffee opened. problem" as one in which less developed nations needed to "catch up" with the West and enter the modern capitalism age and of server’s flexibility and growth liberal potential. democracy, in short, to engage - in a form of modernization that was equated westernization the TV was turned on. with (and Having finished the assignment, - an (Look up the correct sentences online) associated faith in the rationality of science and technology). (86 words) ● - Verb Tense: ● Run-on Examples: - My favorite Verb Mediterranean - - It is nearly half-past five, we cannot reach town before dark. ● Reviews of literature should be Historical events should be in Correcting tense shifts: - Dangling Participles: Be consistent throughout your sentences and paragraphs. A dangling participle is a word or - phrase that modifies a word not clearly stated or an unintended noun in the sentence. ● Be familiar with verb forms and tenses. ● Tense Shift Examples: - Correcting dangling participles: About noon the sky darkened, a breeze sprang up, and a low - Reword the sentence. rumble - Provide the missing information. approaching storm. Dangling Participle Examples: - - We announces viewed A the Caribbean After rotting in the cellar, my Mystery and watch intently as brother Joan Hickson portrays Agatha brought up some oranges. - consistent the past tense. - ● be in the present tense. garlicky. ● should throughout your writing. spread is hummus it is very - tenses Featuring plug-in circuit boards, we can strongly endorse this Christie’s Miss Marple. - I climbed out of the car, walked through the door, and prepared to meet “the parents,” but instead a large, honey-colored - dog runs to meet me at the door. - Pronoun/Antecedent Agreement: ● additional modifiers. ● Pronouns are words that take the place S/V Error Examples: - of nouns. ● Antecedents are the words that the Pronouns The box of ornaments belong in the attic. - pronouns refer to. ● Focus on the subject, not any must High levels of mercury occurs in some fish. agree with their - antecedents in number, gender, and What we need are more pots and pans. person. - Number = singular or plural PREVENTING ERRORS - Gender = masculine, feminine, or - Editing Yourself: ● neuter ● Learn the rules. Person = 1st, 2nd, or 3rd person ● Plan ahead—leave yourself enough P/A Agreement Error Examples: - - time to edit. Everyone should make their own ● Know your writing weaknesses. decisions. ● Read aloud or in reverse. Each speaker maintained their ● Don’t be afraid to delete! poise. - Subject/Verb Agreement: ● Singular subjects must have singular verbs. ● Plural subjects must have plural verbs. ● Rule of thumb: ● - Subjects ending in “s” are plural - Verbs ending in “s” are singular Correcting agreement errors: - Become familiar with irregular verb forms. Common Types of Letters Importance of Business Letters 1. They represent your company’s public image and your competence. = reflects professionality/template 2. They are far more formal - in tone and structure - than other types of business communication. 3. They constitute an official legal record of an agreement. 4. Unlike e-mails, they are routed before they are sent out. 5. They are more permanent than e-mails. = printed 6. They are the official and expected medium through which important documents and attachments are sent to readers. 7. They are still the standard medium through which to conduct business with many international audiences. 8. A hard-copy letter is confidential. Paragraph Division 1. Introduction - why, refer to previous (bg and basics) 2. DetaiLS - give instructions, ask info, provide all details 3. Response - action for recipient to take, action u will take, a conclusion 4. Close - simple relevant closing sentence Five Common Types of Business Letters Letter Formats 1. Full Black Format - flushed to the left margin, spaces between paragraphs, only when the letter is on letterhead stationery 2. Modified Format - writer’s address, date, 1. Inquiry 2. Cover 3. Special Request 4. Sales 5. Customer Relations complimentary close, signature - right side. All are aligned, paragraphs may or may not be indented. 1. Inquiry - ask for info about product, service or procedure Parts of a Letter Effective: 1. Heading 1. state exactly what info the writer wants 2. Date lINE 2. indicate why the writer must have the 3. Inside Address - to whom the letter is being written 4. Salutation - never use a comma after in a formal letter, use a colon 5. Body information 3. keeps questions shorts and to the point 4. specifies when the writer must have the information - state time not asap 5. thanks the reader 6. Complementary close - sincerely or yours truly 7. Signature - allow four spaces for ur handwritten signature, type ur name and title below the handwritten signature 8. Enclosure(s) line - indicate any enclosures sent with the letter. You may simply write “Enclosures” or be more specific 9. Copy notation - cc (carbon copy) , pc (photocopy) indicate who else received a copy of the letter 2. Cover - accompany proposal, report, catalogue, portfolio Effective: 1. provides a written record that u have transmitted a document 2. tells readers why u r sending them d document 3. briefly summarizes what the document 3. It shows the customer the product’s contains APPLICATION by supplying the right 4. explains why the document is of interest to readers evidence and mentioning costs. 4. It ends with a specific request for ACTION 5. expresses a willingness to answer by telling readers exactly what u need questions 6. thanks readers for their time them to do. 5. Customer Relations - maintain working relationships with customers. Type of customer 3. Special Request - make a special demand, not a routine inquiry Remember: 1. Make sure u address the letter to the appropriate person 2. State who u are and y u r writing 3. indicate clearly ur reason for requesting the info 4. State precisely and succintly the questions u want answered relations include follow-up letters, adjustment letters, complaint letters, refusal-of-credit letters and collection letters. * In a CR letter, the news may be good or bad, which requires different writing tactics. ● For good news, use a direct approach. start with the good news. ● For bad news, use an indirect approach. Do not open the letter with bad news, in order to keep the tension level down. 5. Specify exactly when u need the info 6. Offer to forward a copy of ur report, paper A.) Follow-Up Letters - to thank the customers for or survey (4 which u need the information) buying a product and to encourage the customer to 7. Thank the reader for helping buy more products and services EFFECTIVE: 4. Sales Letters - written to persuade readers to buy a product, try a service, support some cause or participate in some activity. An Effective has FOUR As 1. Begins with a brief and sincere expression of gratitude 2. Discusses the benefit already known by the customer 3. Ends with a specific request for future business 1. It get’s the readers ATTENTION by asking a question, using a how to statement, complimenting the reader, offering a gift, introducing a comparison or announcing a change. 2. It highlights the product’s or service’s APPEAL by making it appear attarctive, necessary or profitable B.) Complaint Letters - may be sent by a customer to a business or from one business to another. Avoid angry complaint letters, which rarely get positive results. An effective complaint letter should maintain a professional tone: 1. Send ur letter to the right person 2. be concise 3. begin w/ a detailed description of the product/service 4. state exactly waht is wrong with the product/service 5. briefly describe the inconvenience u have experiences D.) Collection Letters - sent out to individuals for nonpayment of bills. These letters require equire the same tact and fairness as complaint and adjustment letters. Each case should be handled individually. A nasty 6. indicate precisely what u want done letter sent to a customer with a good payment 7. ask for prompt handling of ur claim history will be ineffective, as will three easygoing letters to a customer with a poor payment history C.) Adjustment Letters - respond to complaint letters and should restore customer confidence, wether the answer to what the customer wants Letter Writing for Accountants Types of A. Letters A. engagement done about the problem is yes or no 1. Audit An adjustment letter saying YES should: 2. review 1. Admit immediately that the customer’s 3. compliant is justified and apologize 2. State precisely what u are going to do to correct the problem 3. Tell customers what exactly happened B. Management Advisory letters - usually found at the end of an audit. Contains suggestions on how a client can improve business. 4. End on a friend - and positive - note. An adjustment letter saying NO - more difficult 1. Internal Control because it invovles giving bad news while at the 2. Accounting and information system same time convicing the reader that ur position is 3. inventory control fair, logical and cosistent. 4. credit policies SHOULD: 5. budgeting 1. thank the cusotmers for writing 2. state the problem carefully to reassure costumers that uunderstand their complaint 6. tax matters 7. management of resources 8. operating procedures 3. explain what happened with the product or service before u give the customer a C.) Tax Research Letters - would tell us the result decision of reasrch on certain tax questions. 4. give ur decision without hedging (we hedge because we allow that there might happen, so dapat wala so no false hope) 5. leave the door open for better and continued businesss Outline: 1. facts on which the research was based. 2. caution that the advice is valid only for the facts previously outlined 3. tax question implicit in these facts. •Caleb wandered off. 4. conclusion, with support for the conclusion •Mercy offered us a ticket. D.) Standardized Leeters - ready-made letters for A word such as that, what or since signals the beginning of a subordinate clause. •that I wanted situations that occcur often Benefit: a. Time Savers •what she saw b. Conveys the message precisely and reliable CAUTION: Subordinate Clause •since most plants die without water Be able to judge when to use standardized letters vs. personalized ones The meaning of a subordinate clause is only complete after the clause is attached to an independent •after Kedon ate dinner a. errors in business letter •because Mary saved the drowning girl b. the parts of speech d. the phrase, the clause, and the sentence. Independent (main) clause Has a subject and a verb YES Forms a complete thought YES Can stand alone YES Subordinate (dependent ) clause Phrase YES NO •when Amy gave a party •that we thought was right •before Sam left the room •whom Mrs. Brooks knew Phrases •after the party •because of the rain NO NO •in the car at the mall •starting with the rules NO Independent Clauses •Halle ate a late dinner. •Kevin went to the movies. •Travis and Eric gave donations to help others. •Savannah collected money. NO •between classes •near the park entrance Subordinate Conjunctions •Subordinate clauses. conjunctions form subordinate •Subordinating conjunctions are ADVERBS used as conjunctions to join subordinate and independent clauses. •Subordinate conjunctions can be found at the beginning, middle or end of a sentence. •Subordinate conjunctions answer: •Who? •to the park in the city (phrase) •after the winning run was hit (clause-sub) •What? •When? •when we gave the children their gifts (clause-sub) •Where? •before the early show (phrase) •Why? •from the grocery store to the mall (phrase) •Under what condition? •between the two cities on the map (phrase) after if, even if when, whenever although, in order that though where, •whenever we feel like having chili (clause-sub) •since we can not go to the ballgame (clause-sub) •After the movie, we enjoyed a delicious dinner. wherever •We all enjoyed spaghetti that was quite tasty. as since whether •After eating dessert, we all pitched in to pay the check. because that, so that which, •We were a little short on money which made us very nervous. whichever before unless while •Our friend Michael, who is very wealthy, offered to pay the difference. •Before leaving, we all thanked him. even though until who •After the movie, we enjoyed a delicious dinner. •Phrase how what, whose •We all enjoyed spaghetti that was quite tasty. •Clause whatever •when she left the movies •SHE is the SUBJECT. •LEFT is the VERB. •WHEN is the subordinating conjunction. •although we ate dinner •WE is the SUBJECT. •ATE is the VERB. •ALTHOUGH is the subordinating conjunction. •because they did a good job •THEY is the SUBJECT. •DID is the VERB. •BECAUSE is the subordinating conjunction. •After eating dessert, we all pitched in to pay the check. •Phrase •We were a little short on money which made us very nervous. •Clause •Our friend Michael, who is very wealthy, offered to pay the difference. •Clause •Before leaving, we all thanked him. •Phrase Use of repetition Use of synonyms Parallel Structure Consistency in Business Writing ● refers to the orderly presentation of a set of linked/associated elements in the text ● Inconsistency is the disorderly representation of a set of associated elements What happens when we are inconsistent with our writing? Inconsistency risks distracting your reader. ● Inconsistency interrupts the reader’s cognitive process when they see something unexpected. ● If you used one punctuation approach, or formatting style or spelling early in your piece, but subsequently use a completely different one (even if valid), the reader’s brain will pick this up, unconciously or consciously. ● The brain asks: is this change deliberate? Is there some meaning behind this differential use? Or is it accidental How to Achieve Consistency in Business Writing? Coherence - way in which ideas in a text are linked logically. Linking devices 1. Consistent with Grammar ● writing Cohesion - the way in which different parts of a text refer to each other which is achieved with the use of: Pronouns Always follow the rules of parallel when making a list, horizontal or bulleted; ● or in the use of active or passive voice, ● and in the use of verb tenses Consistency of Tense - using the same verb using commans after greeting and whenever possible throughout a sentece or an leave-taking in an email and not in entire paragraph. another; ● E vs AE or OE (US vs UK, archeology vs archaeology) ● ● Some nounts English spelled -ENSE ● Dear Mr Abraham ● 12 March 2010 Wether you use single or double em dash. that ● end with -ENCE are British of inverted commans, and an en or an ENSE vs ENCE ● (omitting marks) Spelling (US vs UK, -ise vs -ize) ● open characters and punctuation British vs American English ● of punctuation 1. Consistent with Spelling and Vocabulary ● Examples Example of em dash in place of commas: are ● in And yet, when the car American English. was delivered finally - nearly three months after it was ordered - she decided 1. Consistent with Capitalization ● ● ● it, longer wanted across leaving the helps keeping the document look with an organized. equipped Do not vary how you capitalize would be difficult to titles, be they for documents or sell. your business document ● dealer oddly car that An en dash is a mid-sized dash also check if you have capitalized (longer than hyphen but shorter the title in one document and than em dash) that is mostly used to underlined or italicised it in another show ranges in numbers and dates. Decide when and how you capitalise titles for people, is it just when used ● Example ● Our part-time as titles or both for titles and employees descriptions. Here, companies may 20-30 have their own preferences. week. ● By 1. Consistent with Punctuation Avoid using open punctuation in one document and closed in another; i.e. work hours per Monday, you should ● no Consistent capitalization structure people; ● she have pages 79-113. read 1. Consistent with Abbreviations and - Acronyms ● We hope you will review the situation/issue. For example, how they are defined the first time, whether you use a full stop after an abbreviation like Mr. or not, and wether you spelll out or 2. We are amazed at your inability to assess the market trends. - shorten word like Professor to Prof. We request you to reassess the market trends. 3. You failed to pay your dues. - 6. Consistent with Format ● We have not received the subscription. - Be consistent with: You may have overlooked a payment.. ● spacing, ● types and sizes of fonts ● paragraphing ● and margins Ways of Achieving Courtesy 1. Apologize - sincerely 2. Thank - profusely 3. Empathise - with the listener Reference: APA 4. Avoid - using annoying expressions like “you failed”, “you are irresponsible” Courtesy in Business Letters 5. Reply - promptly What is your thought on this? - It is critical that the content of your formal business correspondence reflects the same level of politeness and thoughtful attention to detail that would be shown if your exchange were taking place in person. Important points - A business letter should have tact, sincerity and politeness. - It is not the mechanical use of “Thank you”, “Please”, etc., that show courtesy - It should reflect an inner feeling tactfully without embarrassing the recipient. - Do not hesitate to compliment congratulate the receiver if he deserves it. Better way to say: 1. Your attitude is inexcusable. or