Accounting has been around for centuries and some of the oldest accounts recorded and known date all the way back to ancient Rome where they would account for taxes, crops, and population (Rathbone). At that time accounting was simply recording the count of different categories. As civilizations began to develop and evolve with advancements in technology, accounting followed the trend. Today modern accounting practices have become much more complex, with many rules and regulation created in the late nineteenth century (Schneider). The accounting junior core will teach students all of the rules and technical information needed for their profession, but what is often left out the communication skills needed in their field. Accounting students must know how to communicate both through written documents and through oral, face-to-face interaction in order to successfully communicate with others.
Written Rhetoric
There
are two types of written communication for accountants (1) financial statements,
and (2) business correspondences. To better understand how each one plays a
role in the accounting field, case studies have been provided below:
Financial
Statements
John
has just submitted the quarterly financial statements for the company. He
double checked that the assets equal the liability and equity, the monthly
ending account balances match on both the cash flows and bank account
statements, and the income statement has the correct revenues and expenses
listed. All three statements that he created followed the specific format that
is customary to the field. John knows that because the documents were clean,
and organized, those who would review the statements would easily find the
information they were seeking. John was able to follow a specific form that
allowed easy access to information. In accounting, it is imperative that the
financial statements are clean and clear so the intended information will be
easy for the reader to access. Over the years, accountants have somewhat
standardized the look of their financial statements through the Generally
Accepted Accounting Principles (GAAP), but there is still some flexibility when
it come to the outline. Because of this, choosing the correct template to
follow is very important.
Business
Correspondences
Hannah
needed to write a memo to her accounting team that explained the new system
when creating journal entries. There were multiple added or revised steps, and
she knew it would be a longer memo. When writing in business, it is important
to keep the messages organized, and easy for the reader to understand where
exactly in the process they are. Hannah kept that in mind when writing the
memo, so she decided the best option was to organize the steps by bullet
points. This would create a break in the page which would make the reading seem
less daunting to read, and it would make the organization of the memo very
precise. Hannah also created an agenda, similar to a thesis sentence, and the
beginning of the memo which outlined all that was going to be discussed in the
memo. It acted as a table of contents, which helped the reader follow and
understand where how the paper was being guided. In the end, because Hannah was
able to neatly organize her memo, all of her staff were able to transition
smoothly over to the new journal entry system.
Oral Rhetoric
The
second type of communication is oral, when people interact with one another in
the workplace. Once again, there are two subcategories in this communication, communication
during (1) an interview and (2) a meeting / presentation. The following case
studies exemplify these two categories:
Interviews
Adam
knows that first impressions are everything when it comes to interviewing. Oral
communication does not consist of only what you say, but also includes tone and
body language. When answering questions Adam made sure that his voice sounded
confident and sure of his abilities and previous work experience. He also used
a friendly and approachable tone when first introducing himself. Adam also took
body language into consideration when preparing. He came ready to give a firm
handshake, make direct eye contact, and dress appropriately. During the
interview, Adam was very mindful of his gestures and hand movements. He avoided
making nervous gestures such as playing with his hands, but also made sure to
use his hands and avoid sitting completely still and lifeless. Finally, Adam
prepared answers to the possible interview questions that would be asked. When
interviewing one weak answer could prevent you from getting the job if your competitor
is a great interviewer, and because of this he made sure that every answer that
he would give would tell both a past problem that he encountered, and also the
solution that he came up with that helped him in the work place.
Presentation
/ Meetings
Lisa
was assigned to give the monthly presentation to the board of directors that
explained the financial standing of the company. She knew that some of the
directors did not have strong financial knowledge, and that if she were to talk
and explain things to them as she would to her accounting colleagues, they would
not understand. In order to relay the information Lisa chose to not just show
the statements and charts, but to translate them from numbers into words, and
explain the occurring trends. She also made sure that her accounting jargon was
limited, and that she spoke in simple terms that everyone could understand. She
had PowerPoint slides up and ready with information on them that she was going
to further discuss.
In
conclusion, accounting student must know how to communicate through written and
oral rhetoric in order to successfully relay the information that they know to
others in the company. Written financial statements and messages, along with
oral communication during interviews and meetings / presentations are used
daily in this field, and are vital to surviving in the business world. Just
like everything in life, in order to master the skills, it take practice and
patience. Taking the Management Communications class required for business
majors will help further build up the communication skills described above.
Work Cited
Rathbone,
Dominic. “Taxation in Roman Egypt.” Classical
Review 27.2 (2007): 490-492.
Academic Search
Premier. Web.
3 Dec. 2014.
Scheider,
Bob. “Accounting Basics, History of Accounting.” Investopedia. Web. 3 Dec. 2014.
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