Written Communication Guidance—Additional Points

Pay attention to examples in the textbook and in Canvas as most display good written communication. The additional guidance below can easily be verified by reviewing examples.

• For layout, use portrait when possible. Financial statements are almost always done in portrait. Use landscape when a table is too wide to fit portrait and be readable.
• Pennies on large numbers do not add useful information. Notice that most examples do not have pennies. If the information given is in dollars, that is a strong indication that the pennies do not matter.
• Avoid partial pennies in most cases. Obviously, with small numbers, like 0.40 per unit or 2.65 per equivalent unit, pennies do add useful information and you should show them. But, if you say the item cost 10.654, that last digit does not add useful information and an accountant cannot record that partial penny in a journal entry.
• Right justify numbers. This makes it easier to read.
• Use comma separators on amounts 1,000 or greater. This makes it easier to read.
• Brackets are superior to minus. This makes it easier to read. Sometimes minus done by words instead of brackets or a minus sign. For example, when you say "deduct": Ending merchandise inventory, the word "deduct" removes the need for the brackets or minus sign.

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