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18 HASKINS & SELLS March Grammatical Construction and the Use of Words in Accountants' Reports* By J . M . PALEN, of the New York Office GEORGE BURTON HOTCHKISS has written a book on business correspondence which is built around what he calls the "Five C's" of business English. These five C's are, in the order of their relative importance, clearness, correctness, conciseness, courtesy, and character. Of course, the book deals principally with sales letters and other letters whose principal object is the getting of business, but these five C's are just as important in the accountant's report as in any other form of business correspondence. It is true, however, that courtesy and character are comparatively easy to attain in the formal report, and for that reason much time need not be devoted to their discussion. Courtesy requires the use of tact in making criticisms and recommendations. Of course, we can never withhold important truths, however unpalatable they may be, but where it is necessary to criticize we may do so in as inoffensive a manner as is consistent with truthfulness. The character desired in a report is that obtained by the use of a dignified, impersonal tone. Outside the presentation, never use the words you or your. Do hot say "your books show," say "the books show," or, if necessary to specify further, "the books of the company"; say "employes of the company," not "your employes"; and "Mr. John Logan, secretary of the company," not "your secretary." As much as is possible, the use of the word "we" should be avoided. In many * A talk before the Professional Training Conference, June 7, 1920.
Object Description
Title |
Grammatical construction and the use of words in Accountants' reports |
Author |
Palen, Jennie May |
Subject |
Commercial correspondence |
Personal Name |
Farrington, Howard Faulkner Patch, Hugh Leroy |
Office/Department |
Haskins & Sells. New York Office |
Citation |
Haskins & Sells Bulletin, Vol. 04, no. 03 (1921 March 15), p. 18-21 Haskins & Sells Bulletin, Vol. 04, no. 04 (1921 April 15), p. 26-28 Haskins & Sells Bulletin, Vol. 04, no. 05 (1921 May 15), p. 45-48 |
Date-Issued | 1921 |
Source | Originally published by: Haskins & Sells |
Type | Text |
Collection | Deloitte Digital Collection |
Digital Publisher | University of Mississippi Libraries. Accounting Collection |
Date-Digitally Created | 2009 |
Identifier | HS Bulletin 4-p18 |