ABSTRACT
The memorandum can incorporate other forms of business writing. A memo can be a news announcement or a modified good-news or bad-news message. Memos are less formal than business letters and even business phone calls. Memos generally are sent via email. However, some memos still are written on paper and distributed through office mail. Paper memos sometimes serve as a cover sheet for other paper documents, such as a business report. The headings of a paper memo should specify the recipient, the sender, the date and the subject. Email is an effective medium for memos. Email systems automatically specify the sender's name and address as well as the date. Some organizations still use paper memos when a message is important, will be frequently consulted or must be filed for legal records. Position memos are prepared for an organization's leaders. Position memos address issues that may require action.
