Course Content
Introduction to Communication
Offers basic defintions, objectives and principles of effective communication. Describes the major barriers to effective communication. Describes the different methods of communication, formal and informal communication styles, systems and devices.
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Written Communication & Business Correspondence
Business correspondence, often written, forms an important part of the communications process for accounting or business professionals
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Oral Communication & Presentation Skills
This topic helps the learner understand and navigate the requirements of any oral communications in a corporate environment
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Non-Verbal, Visual, & Electronic Communication
Communication is not always oral or written. Non-verbal, visual and electronic communication is equally important in any social environment.
CPA Communication Skills

Topic 1: Introduction to Communication

 

Lesson 1: Foundations and Definitions

 

Communication is the fundamental process through which meaning, information, and understanding are created and shared between individuals or groups. In a professional and organizational context, it is the systematic mechanism that enables coordination, decision-making, leadership, and the achievement of common goals.

 

Core Definitions:

 

  • General Definition: Communication refers to the transmission or exchange of information between two or more persons. The process involves a source (sender), a message, a channel, a receiver, and feedback to confirm understanding.
  • Peter Little’s Perspective: “Communication is the process by which information is transmitted between individuals and/or organizations so that an understanding response results.” This highlights the goal of mutual comprehension.
  • William Scott’s Administrative View: “Administrative communication is a process which involves the transmission and accurate replication of ideas ensured by feedback for the purpose of eliciting action which will accomplish organizational goals.” This definition ties communication directly to organizational effectiveness and action.

 

Fundamental Aspects of Communication:

 

For any interaction to qualify as complete communication, several key aspects must be present:

  1. A Sender/Transmitter: An individual or entity with information or an idea to convey.
  2. A Message: The encoded idea or information (in words, symbols, gestures).
  3. A Channel/Medium: The path or tool used to transmit the message (e.g., email, speech, report).
  4. A Receiver: The intended target of the message who must decode it.
  5. Feedback: The response from the receiver back to the sender, confirming understanding and closing the loop.
  6. Understanding: The ultimate goal where the receiver’s interpretation matches the sender’s intent.
  7. Purpose: Typically to inform, persuade, or elicit a specific action.