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58 HASKINS & SELLS May
Suggestions in Relation to
Correspondence
The following suggestions relating to
correspondence have come from various
sources. They express in a nutshell what
many pages of printed matter frequently
fail to teach. We know the interest that
is felt throughout our organization in such
matters and take this opportunity of giving
them wider distribution.
1. Don't write unless in reply to an
inquiry or unless there is real need to convey
information, to advance a constructive
idea, or to correct some error or some undesirable
practice. It is more effective to
call attention to an error or bad practice
than to criticize unconstructively.
2. Be careful not to encroach on the
prerogatives of others.
3. Be concise and confine to one subject,
and so save time for all concerned.
4. In imagination put -yourself in the
recipient's place. This should involve considerations
of dignity, courtesy, clarity of
expression, and avoidance of anything
which might savor of smartness or curt-ness.
5. If you write in anger or excitement,
withhold the letter until you have had time
to cool off; then you will re-write it.
6. Express every thought clearly, and
when that is done, don't try to explain;
give credit for intelligence at the other end.
7. If a negative answer must be given,
do it directly but courteously in all cases
and regretfully in most cases, and without
suggestion of an alternative which might
be used for purposes of circumvention.
8. If there is a call or need for discussion,
make it impersonal, i.e., discuss
principles, conditions, or practices rather
than persons.
9. Don't use two words where one will
answer; "please" is more effective than
"will you please" or "will you kindly."
10. Avoid unusual or uncommon
words or expressions.
11. Be particular to use properly such
common words and phrases as "shall,"
"should," "must," " w i l l , " "verbal," "oral,"
"amount," "quantity," "in reference,"
"with reference," "in accord," "in accordance,"
"hardly," "scarcely," "with respect,"
"in respect," "with a view;" and
don't substitute "same" for the proper
pronoun.
12. Don't return letters to the writers;
it is not courteous, besides which originals
retained for future reference are more
valuable and accurate than copies.
We note with pleasure that M r . Raymond
C. Reik, assistant manager of the
Baltimore office, has been appointed a
member of the Board of Public Accountant
Examiners of Maryland.
Service at Cost
M U C H interest has been manifested in
the bill which has been before the
legislature of the State of New York recently
having as its purpose a flexible fare
for the street railways of New York City
based on the cost of service.
Embodied in cost, as the term is used in
the bill, are the items of operating allowance,
maintenance and renewals, return
upon investment, rentals, and a contingent
reserve fund.
The return on investment is fixed at ten
per cent.; seven to go to shareholders;
three for reserves to insure a margin of
safety, amortization of short term franchises
and contingencies.
Any surplus funds remaining after deducting
the cost from revenue are to be
apportioned, 30% to the city, 20% to the
company, 50% to a fund known as the
"Fare Reduction Fund."
The last named fund is to be administered
by a Fare Reduction Board, which
has the power to increase the revenue by
transfers from the fund and decrease the
Object Description
| Title |
Suggestions in relation to correspondence Service at cost Passing it along Spanish translation |
| Author |
Anonymous |
| Subject |
Commercial correspondence Street-railroads -- New York (State) -- New York |
| Personal Name |
Flores, Domingo |
| Citation |
Haskins & Sells Bulletin, Vol. 03, no. 05 (1920 May), p. 58-60 |
| Date-Issued | 1920 |
| 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 3-p58 |
