Memorandum writing

The make-up of the memorandum varies from one firm to the other; in general, it should;
 Discuss one subject only.
 Be very concise.
 Dispense with a formal inside address, salutation and complimentary close.
 It only bears the signature and designation of the officer who signs it.
 It indicates the heading of the subject and recipient's name and the sender's name.
 Also mentions the date.
 Memo does not require salutation and complimentary closing.
 It is written in the third person.

There are usually three main parts of a memorandum:

1. The Heading:
The heading of a memorandum is usually printed.
2. The Subject:
The subject, a brief statement is telling what the memo is about. It helps the reader to
prepare for the content and aids in filling the correspondence. The subject line is not a
complete sentence but rather a concise phrase. It includes some specific information.
3. Body:
It conveys the message and generally consists of four parts:
i. Introduction.
ii. Statements of facts.
iii. Argument.
iv. Conclusion.