company

MEMORANDUM

DATE: 1 June 2018 TO: Students in ACCT20073 Company Accounting FROM: N. Steenkamp SUBJECT: Format for a Memorandum A Memorandum is a formal written document that, as in this example, is headed at the top by MEMORANDUM in bold and centered. Below this are: (1) the date in full; (2) the person to whom the Memo is addressed; (3) the name of the person sending the Memo; and (4) a subject line that indicates the subject matter. The body of the Memorandum begins with an introduction that identifies the subject and provides an overview of the contents. The length of the introduction should be no more than one paragraph but it depends on the needs of the reader: how much do they already know about the subject? This is followed by the discussion which moves through the points to be made in a logical order. At the end is a conclusion that reinforces and reiterates the main points made in the discussion. Heading The body of the Memorandum consists of a series of paragraphs. One-and-a-half line spacing should be used and paragraphs should be separated by a space. A Memorandum does not contain a salutation (for example, ‘Dear Rebecca’) or a complimentary close (for example, ‘Yours Sincerely’ or ‘Regards’). The questions can be used as headings to organise the answers for question one. Headings should, as the example above indicates, be in bold so that they clearly stand out. Natasja Steenkamp Unit Coordinator