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ACCT405/505

ACCT460

Accounting Dept.

College of Business

CBPA ADVISING




 

121.      "Over" means above or in excess.  Do not write send over, or going over.  You send or you review.  You can do over and think over, but repeat and consider are better terms.

 

122.      "Per" is a preposition meaning through or by means of

             or for each.

                  BAD:   The Accountant pays the amount per the

                             invoice.

         GOOD:  The Accountant pays the amount on

                               the invoice.

 

123.      "Prepare" is a verb meaning to put together or complete materials. "Create" is a verb meaning to originate or bring into existence from nothing.  "Perform" is a verb meaning to carry out in a formal manner.  "Make" is a verb meaning to bring into being or to cause to happen.  "Transact" is a verb meaning to carry out or carry on business.  "Conduct" is a verb meaning to carry on as a business.

 

124.      "Presently" means very soon.  "Currently" means now.

 

125.      "Principal" is the banking or investment term or head of a school.  It means first or most important.  "Principle" is an essential rule, accounting standard, moral standing, or fundamental truth.

 

126.      "Prior" and "previous" are adjectives meaning preceding in order, time or importance.  "Past" is an adjective meaning history or time gone by, over, ended or accomplished.   "Passed" means went by or the act of having moved through time.

 

127.      "Prostrate" means to lie flat on a surface.  "Prostate" is a gland in men.

 

128.      "Quiet" is not noisy.  "Quite" means very.  "Quit" is to leave or stop.

 

129.      "Rain" is precipitation. "Rein" is the leather strap used to control a horse. "Reign" is when a King rules subjects.

 

130.      "Record" as a noun means evidence or an official report

             of an event.  "Record" as a verb means to put down in

             writing or imprint in one's mind.  "Document" as a noun

             is a written or printed record.  "Document" as a verb

             means to provide evidence or support, or to prove

             things exist.

                        BAD:  The Salesman created the inventory on

                                  the Sales Order.

                        GOOD:  The Salesman recorded the inventory

                                     on the Sales Order.

                        BAD:  The Sales Ticket records the service.

                        GOOD:  The Salesman records the service

                                     on the Sales Ticket.

                        GOOD:  The Sales Ticket documents the service.

 

131.      "Relays" is a verb meaning to convey information or

             replace with a new crew.  "Passes" is a verb meaning

             to proceed from one place to another.

                        BAD:    The Cook relays the coffee to

                                    the Waitress.

                        GOOD:  The Cook passes the coffee to

                                      the Waitress.

 

132.      "Respectively" means in the order given.  "Respectfully"

             means to show respect.

 

133.      The words "retrieve," "receive," "return," and "retain"

             are different.  "Retrieve" means to recover or to go get.

            "Receive" means to acquire or get something from

             someone else.  "Return" means to put an item back

             where it was, or to send the item back to someone

             who had the item before.  "Retain means" to keep in

             one's possession.

 A.         "Received" is not the same as "placed."  "Placed" means to put something somewhere.

 

134.      "Roll" when used as a verb means to turn over.  "Roll"

            used as a noun it is a scroll or bread. "Role" is a part

            for an actor.

 

135.      Do not use the expression "seeing that."  You can write "seeing as," but it is weak sentence construction.  Simply use the word "as."  Do not over use the expression "in order to."  In most cases it is unnecessary verbiage.

 

136.      "Shortage" means deficient in quantity.  "Shortfall" means

             failure to meet an expectation or need.

                        BAD:    After counting the cash drawer,

                                    the Supervisor records any cash shortfall.

                        GOOD:  After counting the cash drawer,

                                    the Supervisor records any cash shortage.

 

137.      "Summary" is a presentation in a concise form of a

            general idea. "Overview" is a general review or survey.  

            Do not write Summary Overview or Overview Summary.

 

138.      The word "then" should be removed from your vocabulary in writing a technical report.  If you are writing a list of procedures in the order they are performed, you do not need to use the word then.  The reader realizes one step follows the other.  Do not use the words "also," "further," or "next" to get around the "then rule."

            A.         "Than" is a comparison or an exception.

 

139.     "There" means that place.  "Their" means possession by them.  They're is the contraction of they are.

                        GOOD:  Their books are over there

 

140.      "Through" means at the end, or extending from one place to another.  "Throughout" means in every respect or during every part.

 

141.      "Tickle" is a verb meaning to please or amuse.  "Tickler" is a noun meaning a file or device to aid the memory, or an accounting book showing the date notes are due.

 

142.      "To" means toward or in the direction of. "To" is never a verb.   "Too" means also or more than enough.  "From" means away.  "At" means near or by.  "With" means in the company of or in possession of.

                                    BAD:  The Clerk to take the form. 

                                    GOOD:  The Clerk takes the form.

                                    BAD:  The Supervisor gets the form at the Clerk.

                                    GOOD:  The Supervisor gets the form from

                                                 the Clerk.

                                    BAD:  The last copy of the form is filed at

                                               the folder.

                                    GOOD:  The last copy of the form is filed to

                                                 the folder.

                                    ALTERNATIVE:  The last copy of the form is

                                                             filed in the folder.

 

143.      "Today" is a noun meaning at the present time.  "Tonight"

             means the same thing.  If you write this in a set of

             directions it is confusing to the reader.  Use the

             expression "the day" which means during the hours 

             of work.

                        BAD:   The Clerk deposited today's receipts.

                        GOOD:  The Clerk deposited the day's receipts.

 

144.      "Tote" is a bag.  "Total" is the summing of figures.

 

145.      "Trouper" is a person who handles hardship well. 

            "Trooper" is a law enforcement officer.

 

146.      The word "up" can be another problem.  Do not use up forms or use them up.  Simply use the forms.  Do not pull up files. You open files or you access files.  You can give up to the police, but surrendering sounds impressive.  You can hang up the telephone, or disconnect.  You can speak up, and stay up.

 

147.      "Via" is a preposition meaning by way of, and is

             often overused.  Via should be used when discussing

             shippers.   "By" is a preposition meaning through

              or toward.  "By" is the common preposition for

              most language usage.

 

148.      "Were" is the past tense of are.  "Where" asks

             about location.

 

149.      "Whether" means in any case or choices.  "Weather"

             is rain.

 

150.      "Whole" means entire.  "Hole" is an opening.

 

151.      The words "who," "which," and "that" should not be

             that confusing.  "Who" means a person or persons. 

            "That" means the singular thing mentioned.  "Which"

             means more than one thing mentioned.  "Which" does

             not need to be prefaced with "in," "for," or "of."

 

152.      "Whose" means belonging to that person.  "Who's"

              is the contraction of who is. 

 

153.      "Your" means belonging to you.  "You're" is the

             contraction of you are.

 

Spelling Problems

 

154.      Spell check with not catch two important misspellings: 

            "form" not "from," or "manager" not "manger" so be sure

            to reread your paper for these items specifically.

 

155.      All right, not alright.

 

156.      Cannot, not can not.

 

157.      Cursor, not curser.

 

158.      Receivable.  Remember the ditty "i before e except after a c or when sounded as ā, as in neighbor and weigh."  Exceptions are seize, neither, either, height, weird, and foreign.

 

159.      Separate.  Remember there is "a rat" in the middle of

            the word, not an erat.

 

160.      Throughout, not through out.

 

161.      Vendor, not vender.

 

162.      Without, not with out.

 

 



Contact Information

E-mail Laurie Henry

Office: 757.683.4720

Fax: 757.683.3258

ADVISING INFORMATION

MS Accounting





Office Hours



SPRING 2013

Tues. 9:00 - 11:30 am

Tues. and Thurs. 3:00 - 4:00 pm

Fri. 8:45 - 9:45 am Outside Gornto 201

Or by appointment (contact Dr. Henry by e-mail)





Resources

Blackboard Access

CBPA Plagiarism Definition

WRITING TIPS Part 1

WRITING TIPS Part 2

WRITING TIPS Part 3

WRITING TIPS PART 4

WRITING RESEARCH PAPERS

FINDING ACCOUNTING ERRORS

CPA Exam

VA. Board of Accountancy

American Institute of CPAs

ODU Library

AICPA Library

GASB

COSO

FASB

FASB Codification (ID AAA51751 and PW sodu551)

IASB

FASAB

GAO

OMB

IRS

Journal of Accountancy

Virginia Cities and Counties CAFRs

Charity Navigator (Enroll Free)

AACSB Accreditation