[barelystayingsane]

Have looked through the forum a little and haven’t been able to find an answer to these questions:

Is there an ideal number of sentences to write for the memo? Some of my practice memos have looked a little skimpy, but I don’t know what else to write!

Also, for those of you who have taken it…did you really change your tone when writing your memos based on who it was addressed to? I have just been writing a professional, formal memo in pretty much the same style regardless of the recipient. The only thing I’ve watched out for is how technical I get based on the implied knowledge level of the recipient.

[Anonymous]

Enough sentences…but there's not a specific number. I aimed for a 5-paragraph format – intro, 3 body, 1 summary/closing…and at least 2 sentences in each paragraph. But that's not a hard-and-fast official number, just my personal guide.

[barelystayingsane]

@Lilla what did your second sentence in your intro and closing paragraphs usually say? I've only had one sentence in those, but I'd like to add an additional one…at least to my intro paragraph.

Here are my typical one-sentence paragraphs:

Intro – “The purpose of this memo…”

Closing – “If you have any additional questions, please give me a call.”

I try to get 3 body paragraphs in, but based on the some of the sample prompts, I've usually only done 2. There's just not enough on some of the prompts to justify a third one.

Thanks for your help!!!

[Anonymous]

Ummm I pulled up one on the test bank to get something to work off of lol. Prompt: Controller is concerned that the costing system isn't providing good information about product costs. They use simple job order costing and allocate service costs on the direct method.

Mr. Lester,

As you are aware, effectively establishing the cost of products is essential in order to make decisions which maximize profit. In order to improve your costing system, I would suggest using step allocation for service costs and [whatever other suggestions I came up with – my mind is in AUD right now!].

[Body paragraphs covering the suggestions from first paragraph]

After the initial changes are made, these costing methods should vastly improve your understanding of the actual costs of your product. Please contact my office for further information about how to implement these changes.

My mind, like I said, is in AUD, and I'm carrying on a conversation IRL at the same time as typing this…so don't copy my grammar skills or technical content! But that's how I'd get 2 sentences – summarize in first and last paragraph. Not sure it's any better or worse than the single-sentence, though! Might be partially a hold-over from college where the more words you had, the better score…but of course in business writing extra fluff really isn't a good thing.

[barelystayingsane]

Wow, thank you! You didn't need to do all that extra work, but I appreciate it!!! That's how I used to write too and I would typically include the recommendation in my second sentence of the first paragraph. But Becker kept mentioning the “purpose of this memo” approach and I read on another CPA review website that you weren't supposed to put your recommendation in the first paragraph. Sounds like a lot of poppycock to me. And I feel like most people don't start off their memo with “the purpose of this memo” in real life anyway. I think I'll stick with your way! 🙂 Thank you!

[Anonymous]

Well, if some materials recommend not listing the recommendation, then you could skip that and still combine our methods…”The purpose of this memo is to analyze and advise on your costing system. As you are aware, effectively establishing the cost of products is essential in order to make decisions which maximize profit. There are many ways that this is accomplished.” That even gets 3 sentences! 😉

[Author]

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