Need Tally
for Clients?

Contact Us! Here

  Tally Auditor

License (Renewal)
  Tally Gold

License Renewal

  Tally Silver

License Renewal
  Tally Silver

New Licence
  Tally Gold

New Licence
 
Open DEMAT Account with in 24 Hrs and start investing now!
« Top Headlines »
Open DEMAT Account in 24 hrs
 New Income Tax Act: ITR forms to be issued prior to FY28, says govt
 GSTR-9C Explained: Turnover Limit, Due Date, Statement Format & How to Prepare It in Tally Prime (2025 Update)
 Will Income Tax Department release new ITR forms by January 2026? Finance Ministry says this
 The Government of India has strengthened MSME protection through strict payment rules, ensuring that Micro & Small Enterprises receive timely payments from buyers. Under the MSME Development Act (MSMED Act), 2006, buyers must make payments within:
 ITR Refund Delays in India: Why They Happen & How to FastTrack Your Refund in 2025
 ITR Refund Delay: From Bank Errors To Department Checks, 5 Big Reasons Your Refund Gets Stuck
 Income Tax Slabs 2025: New Vs Old Regime; Which One Is Better For You For FY2025-26?
 Seamless Integration: How Tally Prime Connects Businesses to the Digital Economy
 Govt to notify new ITR forms, Income Tax Act 2025 rules by January 2026: CBDT chief
 Digital Efficiency for MSMEs: The Tally Prime Advantage
 5 Ways Tally Prime Reduces Cost and Boosts Productivity for Startups

Write to win
September, 07th 2006
Accountants and lawyers often compete in the same professional space. One example is appellate work. To help, here is the second edition of The Winning Brief, by Bryan A. Garner, with `100 tips for persuasive briefing in trial and appellate courts,' from Oxford University Press (www.oup.com). The first tip is the Flowers Paradigm of `madman-architect-carpenter-judge' a breakdown of writing process into four steps by Betty S. Flowers. Each step is `based on a character or personality that we all have within us,' explains Garner. The madman `is full of ideas, writes crazily, and perhaps rather sloppily, gets carried away by enthusiasm and desire, and if really let loose, can turn out ten pages an hour.' But his nemesis is the judge; for, `he speaks with the voice of an English teacher,' who can peer over your shoulder and say, `that's trash.' However, `keep the judge at bay until the end of the writing process,' advises Garner. The architect comes next, to make connections between the ideas generated by the madman. "In the first instance, the architect's work is non-linear, but it will end up in the form of a linear outline." Carpenter then starts building the draft, `filling in the blanks' according to the architectural specs. Thereafter, the judge starts looking for `ways to improve the draft.' He checks if there are `transitions between paragraphs.' "The judge is a quality-control inspector." Garner counsels that you need to give time on stage for each of these characters `at the forefront of your brain.' More tips Tip 6 says, `Write a draft straight through, without stopping to edit. Let it sit awhile before editing.' Benefit from Alexander Pope's insight: "Compose with fury and correct with phlegm.' Don't even take time to pick the right words, urges Garner. "When you learn to write this way, the prose itself takes on a different quality. The judicial reader will probably sense greater swiftness within your paragraphs. They won't be laborious reading." One of the tips speaks of `the 90-second test.' That is, "Every brief should make its primary point within 90 seconds." Tip 9 can come in the way of the usual drafting of auditing questionnaires. It says, "Don't start with whether or any other interrogative word." Reason: "The common whether version isn't really a sentence at all much less a question." Weave facts into your issues to make them concrete, suggests tip 12. "An abstract style is always bad. Your sentences should be full of stones, metals, chairs, tables, animals, men, and women," says Alain de Lille, in one of the `quotable quotes.' Writing should be concrete, insists Sumner Ives, in another quote. Writing should `evoke images and refer o something the reader can identify with particular experiences,' elaborates Ives. "A general concept like motion is interesting to a philosopher, but an ordinary reader wants to know what is moving, how fast, whether it is going toward him or away from him, and what effect the motion of this object will have on his income or his likelihood of getting a good night's sleep." Tip 16 commands, "Begin a paragraph with a topic sentence. Don't end the preceding paragraph with what should be the next paragraph's topic sentence." Topic sentence centres the paragraph by announcing `what the paragraph is all about.' The subsequent tip draws attention to the importance of a bridge between paragraphs. "That's how you create fluent prose, in which the ideas are closely connected." Three devices to build bridges are pointing words (this, that, these, those) that point to `something immediately preceding'; echo links, that is, "words that repeat an idea in summary language or otherwise reverberate from what has just preceded"; and explicit connectives (further, moreover, in addition, likewise, in sum) to achieve transition. Prescribed reading for the argumentative accountants.
Home | About Us | Terms and Conditions | Contact Us
Copyright 2025 CAinINDIA All Right Reserved.
Designed and Developed by Ritz Consulting