Grammar, Usage and Punctuation

Writing PracticeWhen should a liability first be reported?

When should reporting of a liability cease?

Grammar and UsageAffect VS Effect

Less VS Fewer

Abbreviations

Numbers

Pronouns

Misplaced/dangling modifier

Wrong word

Affect VS Effect

Affect is a verb

It will be conjugated or in infinitive form: affects, affected, to affect, will affect

Effect is a noun

It will have an article in front of it (and possibly an adjective): the effect, an effect, an immense effect.

Ex: The war in Iraq is affecting US gas prices; an effect of the war in Iraq is higher US gas prices.

Less VS Fewer

Less refers to a proportion

Fewer refers to something you can countEx: I have four pieces of pie and you have five. I have less pie and fewer pieces than you.

So, would you have less or fewer eggs, milk, rice?

AbbreviationsThere is not a collective agreement on abbreviations, but here are a few rough guidelines:

Abbreviations typically presented in lowercase usually get periods. Ex: e.g., i.e., a.m., etc.

Academic degrees usually get periods. Ex: Ph.D., D.Ed.

*A dictionary will tell you for sure, and even dictionaries will differ from one another

AbbreviationsAcronyms Abbreviations that form pronounceable words usually go without

Ex: NASA, AIDS, NIMBY

Abbreviations for government agencies and some other widely used abbreviations use all capital letters and no periods

Ex: CIA, NAACP, FBI

Abbreviations Using abbreviations is fine in standard writing, but it is a good idea to identify the acronym or abbreviation the first time so that there is no misunderstanding.

Ex: He got into trouble because of his

involvement in an Individual Retirement

Account at work. His IRA went over the limit, and he owed some back taxes.

* Spelling the name out the first time helps, for example, just in case someone were thinking of the Irish Republican Army!

AbbreviationsAdd an ‘s to show possessionEx: The CEO’s parking spot

Add an –s to show an abbreviation is pluralEx: The CEOs of ten major companies

NumbersSpell out numbers one through ten

Spell out a number at the beginning of a sentence

Ex: Ninety-five percent of companies agree on this solution.

PronounsThere are two issues with pronouns:Vague pronoun reference

Lack of pronoun agreement

Pronouns: Vague Pronoun

ReferenceSometimes it is unclear to which noun a pronoun is referring.

Ex: She placed the casebook on the bookshelf where it stood in deep shadows.

Ex: Mr. Williams did not

agree with Mr. Cantu’s solution, so he got angry.

Pronouns: Lack of Pronoun Agreement

Pronouns must agree with their antecedent (the noun a pronoun replaces) in number and case.

Ex: Any company employee can access their own email account.

Correction: “His” or “her” instead of

“their”Ex: Some people say my

boss is nicer than me.

Correction: “I” instead of “me.”

*Hint - finish the sentence…nicer than I am or nicer than Me am?

Misplaced modifier

A modifier (phrase/clause that is describing/modifying) must be closest to the object it is modifying.

Ex: Sandra agreed with the lawyer as she listened to the argument presented.

Wrong WordIt is easy to use the wrong word accidentally, which shows lack of proofreading/ laziness on the writer’s part.

Ex: Their, there, they’re; where, were; used to, use to; its, it’s; you’re, your; whether, weather; compliment, complement.

PunctuationPeriods

Commas

Semicolons

Colons

Quotation marks

Apostrophes

Hyphens

PeriodsAt the end of a complete sentence

With abbreviations and initials. If the last word in the sentence ends in a period, do not follow it with another period.

Ex: Robert received his M.B.A.

from Harvard.Ex: The meeting

will begin at 2:00 p.m.

CommasIntroductory phraseFANBOYSRestrictive and Nonrestrictive elements

Words in a seriesTwo or more adjectives describe the same noun

Commas: Introductory

PhraseUse a comma after an introductory phrase over four words long

Ex: Even though we the report yesterday, it still needs to be reviewed by our boss before the presentation.

Commas: FANBOYS

Use a comma when joining two complete sentences with a coordinating conjunction or FANBOYS: for, and, nor, but, or, yet, so.Ex: I attended the meeting, but nothing was accomplished there.

Commas: Restrictive and Nonrestrictive

Elements

Nonrestrictive Elements

Use commas around an element that provides extra information to the sentence that is not necessary.

Ex: Barack Obama, President of the United States, plays basketball weekly.

*You can take the info in commas out of the sentence and it doesn’t change the meaning of the sentence.

Commas: Restrictive and Nonrestrictive

Elements

Restrictive Elements

Do not use commas around an element that provides extra information to the sentence that is necessary.

Ex: Employees who work overtime will have extra money on their next paycheck.

*Not all employees just the ones who work overtime

Commas: Words in a

Series

Commas: Two or More Adjectives

Use a comma when two or more adjectives describe the same noun

Ex: Susan is a loyal, dedicated employee.

SemicolonsUse to separate two complete sentences

Ex: Our accountant resigned yesterday; we need to find a new one soon.

Use to separate a list that has commas within it

Ex: The auditors traveled to Los Angeles, California; Chicago, Illinois; and Little Rock, Arkansas to conduct the fraud investigation.

ColonsUse after the salutation of a business letterEx: Dear Mr. Williams:

Use after a complete sentence to show something is to followEx: Please get the following items: payroll register, list of vendors, and list of accounts payable.

Quotation Marks

Commas and periods always go inside

Ex: Some people believe “ignorance is bliss.”

Colons and semicolons always go outside

Ex: Some people believe “ignorance is bliss”; my mother is not one of those people.

Quotation Marks

Question marks are tricky!If the quote is the question, the question mark goes inside

Ex: Bill asked “When can I get those reports?”

If the whole sentence is the question, the question mark goes outside

Ex: Do you think we will “bounce back” from this recession?

ApostrophesSingular possessive: The accountant’s client

Plural possessive: The accountants’ jobs

Singular possessive ending in S: Thomas’s clients

Plural possessive not ending in S: The women’s accountants

HyphensHyphenate numbers from twenty-one to ninety-nine

Hyphenate a compound adjective (two words that work together to

describe a noun)Ex: He has a past-due

account.*Note: only if the two words precede the noun. The account is past due would not be hyphenated.