The writing world of Accounting
Earlier this semester, I investigated the types of writing that are seen within the professional field of accounting. In order to bring this topic closer to my current status (an undergraduate), I also sought to discover the writing that is done as an undergraduate accounting major. In order to receive a primary source on this matter, I consulted both John Boyer (my brother, a junior accounting student) and John Hill (a senior accounting student). After talking to them, I understand that three of the most important genres of writing in the accounting field consist of general bookkeeping, financial reports, and memos.
The first type of writing that both students mentioned consists of the general bookkeeping aspect of accountancy. This empirical side of accounting is the only side that I have seen thus far and it appears that this is built upon and expanded through the years as an undergraduate. In talking with both John Boyer and John Hill, I have come to learn that this bookkeeping background is essentially the foundation of accounting that all subsequent learning must be built off of.
Although much of the writing composed in general accounting classes is purely statistical, students are required to produce financial reports. These reports simply present a quantitative analysis of a company and are extremely direct and to the point. An example of a portion of a report might say that the earnings of a company were XXXX for the quarter and their ratio of current assets to current liabilities was X%. A more specific type of report, and audit, is used in more advanced accounting courses. Although these audit reports discuss different criteria than general reports, they have many of the same characteristics of generic financial reports (i.e. their terse manner).
Upon reaching classes such as Management 250 and Accounting 300, the writing demanded begins to expand to other genres. Specifically, students are taught the finer working of how to send memos in both physical and electronic forms. Although there are two methods of communiqué for memos, the principles behind successful memos are simple: the writer needs to convey a message clearly and in a concise manner. Students will practice sending memos to clients, management, and other important individuals in the business world.
When comparing the types of writing that I compose for my current classes with that of upper-class accounting majors, I can identify several similarities and differences. I have already begun to build the foundation of bookkeeping-based writing which will influence the remainder of my education.
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