Memorandums are a versatile form of business communication. They can range from inform, such as the University of Phoenix Material: Accounting Memo, to the formal; which would be the reply memo that would be sent to the Vice President. The degree of their formality can vary widely, so in writing the reply the sender much pay close attention to various types of information he/she should omit/include, the type of jargon used, and any potential repercussions in failing to know his/her audience. Corrections.

There are various corrections that need to be made throughout the memorandum. To include the following in the Heading: •To: Mr. /Mrs. Smith, V. P. •From: Andrew Jones (He would also include his initials) •Department: Accounting (Being his senior officer the Vice President may not know who Andrew Jones is) •CC: Joe Accountant (Include the the partner he was working on the project with) •Date: January 28, 2013 The Subject line would also not be included in the heading, but several spaces down from the heading.

Where the original sender included a greeting of "TEAM-MATE" should be omitted because it is unnecessary and out of place. This is the type of greeting that should be included in an email or letter. This is where the subject line should be included. To read: •Subject: Last In/First Out Vs. First in/First Out Inventory Review Jargon. The sender needs to be careful of his/her use of accounting specific terms such as LIFO, FIFO, COGS, and P&L Statements because they are everyday terms used by accountant, this can create confusion if the recipient does not know the term.

An easy solution would be to define the word or spell it the first time then proceed with acronyms proceeding. Repercussions. The repercussions that a person may face when failing to know ones audience is that you run the risk of writing the wrong type of message formal when informal should be used, or informal when formal should be used. This could lead from something as little as embarrassment to reprimand.

Other possible scenarios are that your message is misunderstood and not convey because your audience did not understand the meaning of what you were saying. Conclusion. Memos can be a simple message to another co-worker, or a formal message to the Vice President of the company, but as long as you know how to address your audience, be careful of the word choice, and know what information is important for your audience; you should be able to write a clear, concise memorandum.