Corrections.
There are various corrections that need to be made throughout the memorandum. To include the following in the Heading:
• To: Mr./Mrs. Smith, V.P.
• From: Andrew Jones (He would also include his initials)
• Department: Accounting (Being his senior officer the Vice President may not know who Andrew Jones is)
• CC: Joe Accountant (Include the the partner he was working on the project with)
• Date: January 28, 2013
The Subject line would also not be included in the heading, but several spaces down from the heading. Where the original sender included a greeting of "TEAM-MATE" should be omitted because it is unnecessary and out of place. This is the type of greeting that should be included in an email or letter. This is where the subject line should be included. To read:
• Subject: Last In/First Out Vs. First in/First Out Inventory Review
Jargon.
The sender needs to be careful of his/her use of accounting specific terms such as LIFO, FIFO, COGS, and P&L Statements because they are everyday terms used by accountant, this can create confusion if the recipient does not know the term. An easy solution would be to define the word or spell it the first time then proceed with acronyms proceeding.
Repercussions. The repercussions that a person may face when failing to know ones audience is that you run the risk of writing the wrong type of message formal when informal should be used, or informal when formal should be used.