Acctg - University of Washington



ACCTG 527 – MECHANICS REVIEW

“Spot the Bloopers”

Each sentence on pp. 2 and 3 contains at least one mechanical error. For each sentence, identify the error/s (grammar, punctuation, etc.) and be prepared to suggest a correction. The following is an example:

Example: Before we issued an unqualified opinion we made sure the company is a going-concern.

Errors: Before we issued an unqualified opinion we made sure the company is a going-concern.

The problems in the above sentence include the following:

( A comma is needed to separate the preliminary dependent clause from the independent clause.

( The sequence of tenses is incorrect.

( The word that is omitted following “we made sure. “

( The term going concern does not require a hyphen.

Correction: Before we issued an unqualified opinion, we made sure that the company was a going concern. (OR. Before we issue an unqualified opinion, we make sure that the company is a going concern.)

Revisions for mechanical errors (grammar, punctuation, etc.) are highlighted in yellow. Consult your reference manual – or me – for explanations. – Elizabeth Widdison

1. Officers of the corporation sit on the board of directors, however, the board also includes directors who the corporation does not employ.

Officers of the corporation sit on the board of directors; however, the board also includes directors whom the corporation does not employ.

2. If our client improves their internal controls we would have less risk of audit failure.

If our client improves its internal controls, we will have less risk of audit failure.

3. Our firm recomends that your companies controller attends the meeting scheduled for next Monday.

Our firm recommends that your company’s controller attend the meeting scheduled for next Monday.

4. A total of 65 document’s were examined before a decision had been made.

A total of 65 documents was examined before a decision was made.

OR Sixty-five documents were examined before a decision was made.

5. Thankyou for working with myself and our legal staff on this project.

Thank you for working with our legal staff and me on this project.

6. Generally Accepted Accounting Principals requires that accounts recievable are reported at net realizable value.

Generally accepted accounting principles require that accounts receivable be reported at net realizable value.

7. Boeing internal auditors will meet with us on Friday October 31 2008 to finalize details of the engagement.

Boeing’s internal auditors will meet with us on Friday, October 31, 2008, to finalize details of the engagement

8. Each applicant should have their resumes ready for the committee

Each applicant should have his or her resume ready for the committee.

OR All applicants should have their resumes ready for the committee.

9. The businesses balance sheet is laying on your desk, please review them as soon as possible.

The business’s balance sheet is lying on your desk; please review it as soon as possible.

OR The businesses’ balance sheets are lying on your desk. Please review them as soon as possible. (Depending on whether more than one business’s balance sheet is involved.)

10. After John explained the procedures to Bruce, he prepared notes for the meeting.

After John explained the procedures to Bruce, John prepared notes for the meeting. OR After John explained the procedures to Bruce, Bruce, prepared etc. This is an unclear pronoun-antecedent agreement situation.

11. First it looked like management tried to inflate revenues, then we realized we had the wrong cutoff date.

First, it looked as though (or as if) management had tried to inflate revenues; then we realized we had the wrong cutoff date. OR First, it looked as though the management had tried to inflate revenues, and then we realized etc. (The sentence includes an example of a comma splice.)

12. We appreciate you identifying the error.

We appreciate your identifying the error.

13. Being a competent accountant, the reports were prepared accurately by Susan Helms.

The reports were prepared accurately by Susan Helms, a competent accountant. OR

Susan Helms, a competent accountant, prepared the reports accurately.

This is an instance of having to reorder the wording to correct the misplaced modifying phrase “a competent accountant.” If not corrected, the message is that the reports were a competent accountant. (

14. Most everyone thinks that the report is real clear, and needs no further revising.

Almost everyone thinks that the report is really clear and needs no further revising.

15. A problem, which concerns many accountants, is that financial statements do not reflect changes in the purchasing power of the monetary unit.

A problem that concerns many accountants is that financial statements do not reflect changes in the purchasing power of the monetary unit. OR

A problem which concerns many accountants is that ---

The first revision, using “that,” is preferred.

16. Between you and I, our client could care less about the situation.

Between you and me, our client couldn’t care less about the situation.

17. We borrowed a computer from a colleague with insufficient memory.

(This is my favorite blooper! Again, word order has to be changed to fix the misplaced modifying phrase “with insufficient memory.”)

We borrowed a computer with insufficient memory from a colleague.

18. There was disagreement between the three team members about how the transaction should be reported and it’s affect on the financial statements.

There was disagreement among the three team members about how the transaction should be reported and its effect on the financial statements.

19. An operating lease is where the lessee obtains the right to use an asset for a limited period of time.

In an operating lease, the lessee obtains … etc.

20. The reason is because accumulated deprecation was deducted from the assets’ original cost in calculating net book value.

The reason is that accumulated depreciation was deducted from the asset’s original cost in calculating net book value. (The phrase should be “the reason is that,” not “the reason is because.”)

21. The engagement will be offered to whomever of the three competitors offer the lower bid.

The engagement will be offered to whoever (if people, whichever if companies) of the three competitors offers the lowest bid.

(“Lowest” of three bids; “lower”of two. Note the difference.)

22. When an investor or creditor wishes to compare two companies, they can not always rely on the historical cost statements for the comparison.

When an investor or creditor wishes to compare two companies, he or she cannot always rely on the historical cost statements for the comparison. OR When investors or creditors wish to compare two companies, they cannot always … etc.

23. Some elderly clients are adverse to dealing with new technology and revert back to old ways of doing things.

Some elderly clients are averse to dealing with new technology and revert to old ways of doing things.

24. When AudioVisual, Inc,s management planned it’s strategy for introducing the new product, they considered special concerns revelant to the electronic’s industry.

When AudioVisual, Inc.’s management planned its strategy for introducing the new product, it considered special concerns relevant to the electronics industry.

25. If you have less than five years of experience, we would not consider you for the position.

If you have fewer than five years of experience, we will not consider you for the position.

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