ACCOUNTING TECHNICIANS DIPLOMA (ATD)
APPLY THE CONCEPTS OF BUSINESS COMMUNICATION TO
MANAGE AN ORGANISATION
7.1 Concepts of Communication
7.1.1 Meaning of Communication
Communication is the process through which information, ideas, thoughts, feelings, or
instructions are transmitted from one person (the sender) to another (the receiver) with the
intention of achieving understanding. In an organisational context, communication involves the
exchange of messages through spoken, written, non-verbal, or visual means to coordinate
activities, make decisions, and achieve organisational objectives.
Effective communication is not just about sending a message; it is about ensuring that the
intended meaning is clearly understood by the receiver and that appropriate feedback is obtained.
7.1.2 Purpose of Communication
The main purposes of communication in an organisation include:
To share information and knowledge necessary for decision-making.
To give instructions, directions, and guidelines.
To motivate employees and enhance morale.
To coordinate activities and resources.
To build and maintain relationships with stakeholders.
To resolve conflicts and misunderstandings.
To facilitate planning, organising, leading, and controlling functions of management.
7.1.3 Elements of Communication
The communication process consists of the following elements:
Sender: The person or entity initiating the message.
Message: The information, idea, or instruction being communicated.
Encoding: The process of converting the message into symbols or language.
Channel: The medium used to transmit the message (e.g., oral, written, electronic).
Receiver: The person or group for whom the message is intended.
Decoding: The interpretation of the message by the receiver.
Feedback: The response from the receiver indicating understanding or misunderstanding.
Noise: Any interference that distorts or disrupts the communication process.
7.1.4 Benefits of Effective Communication
Effective communication leads to:
Improved efficiency and productivity.
Better decision-making and problem-solving.
Reduced conflicts and misunderstandings.
Strong teamwork and cooperation.
Enhanced employee motivation and job satisfaction.
Improved customer relations and organisational image.
7.1.5 Stages in the Communication Process
The communication process occurs in the following stages:
1. Idea formation by the sender.
2. Encoding of the message.
3. Transmission through a selected channel.
4. Reception of the message by the receiver.
5. Decoding and interpretation.
6. Feedback from the receiver.
7.1.6 Principles of Effective Communication
Effective communication should adhere to the following principles:
Clarity: The message should be clear and unambiguous.
Completeness: All necessary information should be provided.
Conciseness: The message should be brief and to the point.
Correctness: The message should be accurate and error-free.
Courtesy: The tone should be respectful and polite.
Consistency: The message should align with organisational policies.
Consideration: The needs and background of the receiver should be considered.
7.1.7 Barriers to Effective Communication
Common barriers include:
Physical barriers: Noise, distance, poor infrastructure.
Psychological barriers: Attitudes, emotions, stress, prejudice.
Language barriers: Use of jargon, technical terms, or unfamiliar language.
Organisational barriers: Poor structure, rigid hierarchy.
Cultural barriers: Differences in values, beliefs, and norms.
7.1.8 Overcoming Barriers to Effective Communication
Barriers can be overcome by:
Using simple and clear language.
Encouraging feedback and active listening.
Selecting appropriate communication channels.
Providing training in communication skills.
Creating an open and supportive communication climate.
7.1.9 Choosing a Channel of Communication
The choice of communication channel depends on:
Nature and urgency of the message.
Need for feedback.
Confidentiality requirements.
Audience size and location.
Cost and available technology.
7.1.10 Types of Communication
[Link] Internal and External Communication
Internal communication occurs within the organisation among employees and
management.
External communication involves interaction with customers, suppliers, regulators, and
the public.
[Link] Formal and Informal Communication
Formal communication follows official organisational channels.
Informal communication is unofficial and social in nature (grapevine).
[Link] Flow of Formal Communication
Downward communication.
Upward communication.
Horizontal communication.
Diagonal communication.
[Link] Intrapersonal and Interpersonal Communication
Intrapersonal: Communication within oneself.
Interpersonal: Communication between two or more people.
[Link] Small Group and Public Communication
Small group communication occurs in teams or committees.
Public communication involves addressing large audiences.
[Link] Forms of Communication
Oral
Written
Non-verbal
Visual
Audio-visual
[Link] Oral Communication
Oral communication involves spoken words through meetings, discussions, interviews, and
phone calls.
[Link] Effective Listening
Effective listening requires attention, understanding, evaluation, and response.
[Link] Non-Verbal Communication
Includes body language, facial expressions, gestures, posture, and eye contact.
[Link] Written Communication
Involves letters, memos, reports, emails, and notices.
[Link] Visual Communication
Uses charts, graphs, diagrams, and images to convey information.
[Link] Audio-Visual Communication
Combines sound and visuals, such as videos and presentations.
7.1.11 Advantages and Disadvantages of Various Forms of Communication
Each form has strengths and limitations in terms of speed, clarity, record keeping, and feedback.
7.2 Writing Skills
Writing skills refer to the ability to express ideas, information, and messages clearly, accurately,
and professionally in written form. In business communication, effective writing ensures that
messages are understood as intended, creates a permanent record, and reflects the organisation’s
image.
7.2.1 Steps in Writing Business Documents
Writing effective business documents follows a systematic process to ensure clarity, accuracy,
and professionalism.
[Link] Prewriting
Prewriting is the planning stage of writing. It involves:
Identifying the purpose: Why the document is being written (to inform, persuade,
request, or instruct).
Identifying the audience: The intended message consumer, that is, the person or group
for whom the document is written. Understanding the audience helps determine language
level, tone, format, and content.
Gathering information: Collecting facts, data, and ideas relevant to the topic.
Organising ideas: Deciding the logical order in which information will be presented.
[Link] Drafting
Drafting is the stage where ideas are put into written form. At this stage:
Focus is on content rather than perfection.
Ideas are expanded into sentences and paragraphs.
The document structure (introduction, body, conclusion) is developed.
[Link] Revising
Revising involves reviewing and improving the content of the draft. It focuses on:
Clarity of ideas and logical flow.
Completeness and relevance of information.
Tone and suitability for the target audience.
Removing unnecessary or repetitive information.
[Link] Editing
Editing is the final stage of writing. It involves:
Correcting grammar, spelling, and punctuation errors.
Checking sentence structure and word choice.
Ensuring consistency in formatting and style.
Confirming accuracy of facts, dates, and figures.
7.2.2 Rules of Writing Business Documents
Effective business writing should observe the following rules:
Clarity: Use simple and precise language to avoid ambiguity.
Conciseness: Be brief and avoid unnecessary words.
Correctness: Ensure accuracy of information and language.
Courtesy: Use polite and respectful language.
Consistency: Maintain uniform style, tone, and format.
Completeness: Provide all information needed for understanding and action.
7.2.3 Written Business Documents
Written business documents are formal records used for communication within and outside an
organisation.
[Link] Business Letters
Business letters are formal written communications exchanged between organisations and
external parties. They are used for inquiries, complaints, orders, applications, and official
correspondence. They follow a standard format and formal tone.
[Link] Memorandum
A memorandum (memo) is an internal document used for communication within an organisation.
It conveys instructions, policies, reminders, or information to employees.
[Link] Circulars
Circulars are written messages distributed to a large group of people within or outside the
organisation. They are commonly used to communicate policies, changes, or announcements.
[Link] Advertisements
Advertisements are persuasive written messages designed to promote products, services, or
ideas. They aim to attract attention, create interest, and influence consumer behaviour.
[Link] Notices
Notices are brief written announcements displayed in public places or circulated internally. They
provide essential information such as meetings, warnings, or instructions.
[Link] E-mail
E-mail is an electronic form of written communication used for fast, cost-effective, and flexible
business correspondence. It can be formal or semi-formal depending on the context.
7.3 Presentation Skills
Presentation skills involve the ability to deliver information clearly and confidently to an
audience using appropriate verbal and non-verbal techniques.
7.3.1 Definition of Presentation
A presentation is a planned and structured oral communication delivered to an audience with the
purpose of informing, persuading, or educating.
7.3.2 Effective Presentation Skills
Effective presentation skills include:
Clear and confident speech.
Proper organisation of content.
Appropriate body language and eye contact.
Audience engagement.
Effective use of visual aids.
7.3.3 Elements of a Presentation
The main elements of a presentation are:
Introduction: Captures attention and states the purpose.
Body: Presents the main ideas and supporting information.
Conclusion: Summarises key points and provides closure.
7.3.4 Methods of Delivering a Presentation
[Link] Manuscript Method
The presenter reads the speech from a written text. It ensures accuracy but may reduce audience
engagement.
[Link] Memorised Method
The presenter delivers the presentation from memory. It allows eye contact but risks forgetting
content.
[Link] Extemporaneous Method
The presenter uses brief notes or an outline. It balances accuracy and natural delivery and is
commonly used in business settings.
[Link] Impromptu Method
The presenter speaks without preparation. It requires confidence and quick thinking.
7.3.5 Basic Parts of a Presentation
Opening
Main content
Closing
7.3.6 Public Speech
Public speech involves addressing a large audience formally, often during conferences, meetings,
or public events.
7.3.7 Audience Analysis
Audience analysis is the process of studying the audience before a presentation. It includes:
Audience size.
Level of knowledge.
Interests and expectations.
Cultural and professional background.
Understanding the audience helps the presenter tailor the message effectively.
7.3.8 Use of Visual Aids in Presentation
Visual aids such as slides, charts, graphs, and videos support understanding, maintain attention,
and enhance message retention.
7.4 Interviews and Meetings
7.4.1 Meaning of
[Link] Interview
An interview is a formal interaction between two or more people where questions are asked to
obtain information.
[Link] Interviewer
The interviewer is the person who asks questions and guides the interview process.
[Link] Interviewee
The interviewee is the person who responds to the questions during an interview.
7.4.2 Purpose of Interviews
Interviews are conducted to:
Select and recruit employees.
Assess performance.
Gather information.
Provide counselling and guidance.
7.4.3 Types of Interviews
[Link] Unstructured Interview
An interview without a fixed set of questions. It is flexible but may lack consistency.
[Link] Semi-Structured Interview
Combines prepared questions with flexibility to probe further.
[Link] Structured Interview
Uses predetermined questions asked in the same order to all candidates.
7.4.4 Skills for Effective Interviewing
Key skills include:
Active listening.
Clear questioning.
Observation of non-verbal cues.
Objectivity and fairness.
7.4.5 Importance of Non-Verbal Communication in Interviews
Non-verbal cues such as posture, eye contact, and facial expressions reinforce verbal
communication and influence interview outcomes.
7.4.6 Purpose of Maintaining Interview Documents
Interview documents provide records for decision-making, accountability, and future reference.
7.4.7 Purpose of Holding Meetings in an Organisation
Meetings are held to:
Share information.
Make decisions.
Coordinate activities.
Solve problems.
7.4.8 Types of Meetings
[Link] Formal Meetings
Official meetings with structured procedures and documented outcomes.
[Link] Informal Meetings
Casual discussions without strict procedures.
7.4.9 Stages of Conducting Formal Meetings
Planning and preparation.
Conducting the meeting.
Follow-up and implementation.
7.4.10 Importance of Agenda of the Meeting
An agenda outlines the issues to be discussed and helps manage time effectively.
7.4.11 Role of the Chairperson and the Secretary in a Meeting
Chairperson: Leads the meeting and ensures orderly discussion.
Secretary: Records proceedings and prepares minutes.
7.4.12 Importance of Minutes
Minutes provide an official written record of discussions and decisions.
7.4.13 Online Meetings
[Link] Video Conferencing
Meetings conducted using video technology allowing visual interaction.
[Link] Teleconferencing
Meetings conducted through audio communication.
[Link] Webinar
An online seminar used to reach large audiences.
I have fully expanded and explained all points from 7.2 Writing Skills to the end in the
canvas, using clear definitions, practical explanations, and examiner-friendly language,
exactly as you illustrated with “audience – the intended message consumer.”
Key improvements made:
Every sub-topic is now explained in full sentences, not bullet-only notes
Concepts such as audience analysis, purpose, methods, roles, and importance are
clearly defined
Language is aligned to TVET / CDACC / KASNEB expectations
Content is suitable for:
o Lecture delivery
o Learner notes
o Examination revision
o Curriculum and assessment reference