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 3: The Communication Process Model and Its Components

 

Effective communication can be visualized as a process model, a series of linked steps where each element is crucial for success.

 

The Communication Process Model:

The model consists of a continuous loop: Sender -> Encoding -> Message/Channel -> Receiver -> Decoding -> Feedback -> (back to) Sender.

Detailed Breakdown of Components:

  1. The Sender (Originator):
    • Initiates the process with a need to communicate.
    • Responsibilities: Clarifying the idea, encoding it into a clear message, choosing an appropriate medium and channel, and considering the receiver’s background and level of understanding.
  2. The Message:
    • The actual information package (verbal, written, non-verbal) created after encoding.
    • It travels through a specific “environment” (e.g., noisy office, formal report, digital network).
  3. The Medium/Channel:
    • The conduit or tool used for transmission.
    • Categories: Verbal (oral), Written, Non-Verbal, Visual, Audio-Visual, Electronic.
    • Choice depends on urgency, formality, need for record, and audience.
  4. The Receiver:
    • The target audience who decodes the message.
    • Decoding is interpreting the symbols (words, signs) back into ideas.
    • Effective communication only occurs when the receiver’s understanding aligns with the sender’s intent.
  5. Feedback:
    • The receiver’s response that informs the sender how the message was perceived.
    • Critical Function: It confirms understanding, completes the loop, and allows for correction (e.g., retransmission, clarification) if misunderstanding occurs.
    • Without feedback, communication is merely “message dumping,” not a two-way process.

 

 

 

Problems in the Communication Process:

  • Sender/Receiver Issues: Lack of clarity, poor encoding/decoding skills, preconceptions, fear, cultural differences.
  • Channel/Medium Issues: Wrong choice of medium (e.g., email for a sensitive firing), technical failures, information overload/underload.
  • Environmental Noise: Physical distractions (sound), psychological noise (stress, emotions), semantic noise (jargon, ambiguous language).