Professional Writing:
Forms & Style
Villanova School of Business
Eileen Mullahy
Fall, 2010
Professional Writing Overview
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Determine purpose
Analyze target audience
Collect data
Identify format
Draft
Revise
Submit
BD/PD/RP Process Overview
• Set up Taskstream account
• Select PD event
• Identify message & audience
• Collect data
• Review format guidelines
• Draft paper
• Submit via Taskstream
• Review return comments by EM
• Consider comments for papers 2 & 3
Message & Audience
• Define purpose
• Business: request/provide information
• PD Reaction Papers: provide information
• Purpose: core of subject line & opening statement
• Analyze target audience
• Primary & shadow
• EM & BD professors
Purpose & Content Criteria
Reaction Papers: You will write a reaction paper for each of
the three approved professional development events you
attend this semester. Reaction papers will be submitted to
Prof. Eileen Mullahy via your TaskStream e-Portfolio account
and should include:
1) the track to which the event/activity is associated
2) a summary of the content of the event/activity
3) your reflections on how the event/activity contributed
to your learning, thinking about career options, and/or skill
development as a professional.
Data Collection
• Use content criteria as guide for notes
• the track to which the event/activity is associated
• a summary of the content of the event/activity
• your reflections on how the event/activity
contributed to
• 1) your learning,
• 2) thinking about career options, and/or
• 3) skill development as a professional.
• Bring paper outline & pen (no laptops)
• Ask questions
• Take notes
Draft
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Review format guidelines
◦ Paper 1 = email (10/1)
◦ Paper 2 = memo (11/5)
◦ Paper 3 = letter (12/3)
Review style guides
 Draft prose
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◦ Consider content guidelines as organizing tools
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Revise
◦ Consider review comments for 2 & 3
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Submit
General Format Guidelines
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Use legible fonts
◦ Arial, Tahoma, TNR
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Document design
oWhite space
oHeadings, bullets/numbers
oType treatment: bolding, italics, type sizes
Email Format: MS Outlook
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Address Box
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To
Cc
Bcc
Subject
Body Box
Subject Lines/Email & Memo
Primary purpose: identify message core
 Shape response & accommodate retrieval
 Include specific data
 Exclude filler
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◦ Ex: S. Jones BD Reaction paper 1
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Check Taskstream instructions for
submission subject line details
Email Format: Body Box
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Greeting
(space)
Purpose statement
(space)
Central points
(spaces btw main points)
Request for action & contact information
(space)
Closing
Signature
Purpose Statement
Conveys primary focus of communication
◦ Provide information
 “The following report provides an overview of the
Career Seminar I attended on Oct. 4, 2010.”
◦ Request information/permission/action
 “I’m writing to ask if you can forward the 3rd
quarter data for my use in next week’s
presentation.”
Sample Email 1/Draft
(no subject)
jane.doe@villanova.edu
Sent: November 1, 2009
To: Eileen Mullahy
I was really sick last night and my roommate was too, we didn’t fall asleep until 5 am.
So i missed your class today and could you tell me whether or not i missed
anything, that would be great. Thanks.
Sample Email 1/Revised
ENG 2020 Class Absence 11.1.09 J. Doe
jane.doe@villanova.edu
Sent: November 1, 2009
To: Eileen Mullahy
Hi, Professor Mullahy,
I missed class this morning due to illness.; I’ve contacted a class member to get the
lecture notes. If there’s anything else important that I need to know, I would
appreciate it if you could let me know by email or in class on Wednesday.
Thanks,
Jane Doe
Sample Email 2/Draft
Hello, John,
Depreciation, amortization, and depletion are very similar terms in relation to
accounting and tax reporting. However, there are very precise differences between
the terms with regards to wheel production. Depreciation is a term used to spread
the cost of an asset over the span of several years. Essentially, it is the reduction in
the value of an asset, in your case machinery, due to usage, passage of time, and
wear and tear. Amortization is very similar to depreciation but deals with intangible
assets. It refers to the acquisition costs minus the residual value of patents,
trademarks, or copyrights. This will directly affect you as we will amortize your
patent on the wheel production phase of your assembly line. Depletion is similar to
both aforementioned terms in that it is a cost recovery system for accounting and
tax reporting. In our case, depletion is a method of recording the gradual expense
or use of natural resources over time. Since depletion deals mainly with the using
up of natural resources by mining, quarrying, drilling, or felling and you are not
participating in these activities, it will not factor into our compliance work.
I hope after reading through these explanations you have a much better understandi
on the differences between the three terms. Please do not hesitate to let me know
if you need further explanation. My direct line is 610-333-7000, ext. 4.
Regards,
Andrew Smith
Sample Email Revised
Hello, John,
I’m responding to your questions on tax reporting for the new wheels. Depreciation,
amortization, and depletion are very similar terms in relation to accounting and tax reporting.
However, there are very precise differences between the terms with regards to wheel
production.
First, depreciation is a term used to spread the cost of an asset over the span of several years.
Essentially, it is the reduction in the value of an asset, in your case machinery, due to usage,
passage of time, and wear and tear.
In contrast, amortization is very similar to depreciation but deals with intangible assets. It
refers to the acquisition costs minus the residual value of patents, trademarks, or copyrights.
This will directly affect you as we will amortize your patent on the wheel production phase of
your assembly line.
Lastly, depletion is similar to both aforementioned terms in that it is a cost recovery system
for accounting and tax reporting. In our case, depletion is a method of recording the gradual
expense or use of natural resources over time. Since depletion deals mainly with the using up
of natural resources by mining, quarrying, drilling, or felling and you are not participating in these
activities, it will not factor into our compliance work.
I hope this provides the information you were looking for on the 3 terms Please let me know if
you need further explanation. My direct line is 610-333-7000, ext. 4.
Regards,
Andrew Smith
Memo Format
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Memo headings w/ subject line
(space)
Purpose statement & necessary background
(space)
Central points
(spaces btw main points)
Action request (if needed) & contact
information
• No signature (given in heading box)
Sample Memo
MEMORANDUM
TO: HARRY BANISTER, CEO
FROM: NINA JAMES, Accounting Officer
DATE: 8/30/2010
SUBJECT: ROCK CREEK NURSERIES ACQUISITION
This memo explains key concepts regarding goodwill and the valuation methods involved in your company’s acquisition of Rock Creek Nurseries
(RCN) Determining the value of RCN’s goodwill will provide you with a better sense of the company’s true value, and therefore assist you in
solidifying the final offer price.
Definition of Goodwill
Goodwill is an intangible asset on the balance sheet as it is not a physical asset (e.g. buildings and equipment). Goodwill usually reflects the value of
intangible assets such as a strong brand name, good customer relations, good employee relations and proprietary technology.
Ordinarily, the estimated value of the above mentioned items is taken into consideration during the valuation process. As such, the value of good will
is incorporated into the offer price.
With respect to RCN, the $350,000 estimate represents the company’s book value and therefore does not include the value of goodwill and other
intangible assets
Benefits of Goodwill
RCN is a well established business with a strong brand name, excellent employee relations, and a large customer base. The above mentioned items
are the key factors which will ensure the company’s long term competitiveness and sustained profitability.
For example, due to RCN’s large customer base, Banister Nurseries (BN) will be able to cross-sell its products to a new range of customers and
therefore increase revenue generation. In addition, the increased market share will solidify BN’s no. 1 market position and ensure long term
competitiveness and profitability.
Similarly, RCN’s exceptionally strong brand name recognition will ensure continued customer attraction and revenue generation. As BN will be
acquiring your well recognized brand name, BN will be able to actually reduce its previous level of advertising expenses and improve profitability. In
addition, RCN’s excellent employee relations will ensure continued service consistency and quality.
The above mentioned will also ensure smooth merger transition and retention of key employees. Furthermore, customer attrition risk will be
minimized and customer satisfaction will be maximized. Therefore, BN’s competitiveness and profitability will be ensured as the value of the
franchise will be preserved.
Letter Format
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Date
(space)
Recipient name
Company name
Street Address
Town, state, zip
(space)
Salutation
(space)
Body
(space)
Closing
(space)
Author name
Position, company name
Sample Letter
March 18, 2010
Hank Isaly, Chief Financial Officer
RGC
22650 West Haven Drive
Arlington,Texas 75527
Dear Mr. Isaly,
I’m responding to your inquiry regarding convergence to international accounting standards. This letter will provide an overview of
international accounting standards, describe the impact international accounting standards have on financial statements, and explain how
RGC can apply these standards for the first time.
International Financial Reporting Standards
International Financial Reporting Standards (IFRS) is a set of accounting standards issued by the International Accounting Standards Board
(IASB). IFRS consists of 41 accounting standards designed to create accurate and reliable financial statements. Approximately 117
countries around the world, including all of Europe, require or permit IFRS reporting.
U.S. GAAP vs. IFRS
One of the most noticeable differences between IFRS and U.S. GAAP is that IFRS is a “principles-based accounting approach,” while U.S.
GAAP is a “rules-based accounting approach.” This means that IFRS provides general guidance and a conceptual basis for accountants to
follow, whereas U.S. GAAP is very rule-oriented and specific in its requirements. Other notable differences between the two standards are:
•Inventory — IFRS only permits the use of LIFO (a method where the last units purchased are recorded as the first units sold)
when recording inventory. In contrast, U.S. GAAP allows a company to choose between FIFO (first units purchased are recorded
as the first units sold) or LIFO.
•Development Costs — Under IFRS, these costs can be capitalized if they meet certain criteria. On the other hand, U.S. GAAP
considers these costs to be expenses.
•Revenue Recognition – IFRS guidance regarding revenue recognition is less extensive than GAAP and contains relatively little
industry-specific instruction.
We greatly value our relationship with RGC and would like your continued business in preparing your financial statements according to
IFRS standards. Please contact me at 610-322-1331 to further discuss this matter; I look forward to hearing from you.
Sincerely,
Arthur J. Miller, CPA
Professional Accounting Associates
Style: Basic Grammar &
Mechanics
Follow all formal writing conventions (e.g.,
upper/lower case, punc.)
 Check your pronouns
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◦ Company, corporation, firm, organization,
Board of Directors = it/its
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Draft offline
◦ Consider spellcheck
◦ Consider grammarcheck
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Revise bottom to top
Style: Concision
Simplify sentences
o Eliminate unnecessary words
 Ex: We would like to recommend that you consider
implementing more than one social media tool.
 Rev: We recommend an integrated social media program.
o Put action in your verbs
• Ex: There were three parts of the seminar that seemed the
most important in helping me in my career planning
• Rev: Resume writing, sample interviews and client feedback
were the seminar activities that helped most in my career
planning.
Style: Clarity
• Use active voice
• Ex:Vanguard’s range of services is promoted in
diverse ways by implementing this new program’s
integrated media.
• Rev: The program’s integrated media promotes
Vanguard’s diverse range of services.
• Place key information in main clause
 Although our profits were up, our productivity was
down.
 Although our productivity was down, our profits
were up.
The Review Process
Format & style comments provided back
via Taskstream
 Consult comments & rubric on WebCT
 Consider comments in next draft
 Writing resources:VU Writing Center, the
OWL at Purdue
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Professional Writing Rubric
5/Superior: Satisfies all vital reader needs & expectations
 smoothly & directly presents the central point of the communication
 develops this central point with specific, well-chosen details
 creates cohesive organization through effective purpose statements & subsequent section points
 uniformly uses varied transitions to connect major points, subpoints & details
 fully adheres to individual format standards, e.g., spacing, hierarchy, sections, bullets
 offers varied sentence structures that demonstrate strong command of business style elements
 displays virtually no grammatical/mechanical errors
4/Well Done: Satisfies most vital reader needs & expectations
 effectively presents the central point of the communication
 develops this central point with pertinent details
 conveys unified, logical organization through solid purpose statements & subsequent section
points
 consistently uses appropriate transitions to connect major points, subpoints and details
 adheres to the majority of individual format standards, e.g., spacing, hierarchy, sections, bullets
 offers clear sentence structures that demonstrate good command of business style elements
 displays a few grammatical/mechanical errors
Prof. Writing Rubric/cont.
3/Acceptable: Satisfies primary reader needs & expectations
 adequately presents the central point of the communication
 develops this central point with sufficient details
 conveys a mostly unified, logical organizational format for the reader to follow
 uses functional transitions to connect main points, subpoints and details
 adheres to primary format standards, e.g., spacing, hierarchy, sections, bullets, but may display
errors or omissions
 offers sentence structures that demonstrate acceptable command of business style elements
 displays some grammatical/mechanical errors that do not interfere substantially with reader
understanding
1-2/Problematic: Does not adequately accommodate reader needs & expectations
 contains a weak, vague or confused central point
 does not supply sufficient details to support the thesis
 does not utilize a clear method of organization
 does not use emphatic, time, or addition signals as transitions
 does not adhere to individual format standards
 uses non-varied or lengthy sentence patterns
 displays multiple grammatical/mechanical errors that interfere with reader understanding
Resources
Villanova Writing Center: Old Falvey
Library
www.writingcenter.villanova.edu
The OWL at Purdue:
http://owl.english.purdue.edu
Mullahy, Eileen:
eileen.mullahy@villanova.edu