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Once the fundamentals have been learned, they can be applied during specific situations such as writing letters and memorandums. Very often small business owners and managers need to write different types of letters or memorandums for different types of situations. Also, you must know whether a letter or a memorandum should be used and how it should be organized.

Generally, you would use the letter when writing to individuals outside the business, and when the information you are providing or requesting is not needed immediately. The memorandum, however, is used within the business and provides a written record for transmitting information internally. The memorandum requires the same care in writing as the letter, but the situation may not be as formal.

When writing the message, the situation determines how it should be organized. For example, the way you would write a sales letter may be different from the way a credit refusal would be written. The references listed in this section of the publication will supply owners and managers with not only the plans to follow but also with samples of letters and memorandums.