A memorandum or memo is a document or other communication that helps the memory

by recording events or observations on a topic, such as may be used in a business office.

The plural form is either memoranda or memorandums.
A memorandum may have any format, or it may have a format specific to an office or
institution. In law specifically, a memorandum is a record of the terms of a transaction or
contract, such as a policy memo, memorandum of understanding, memorandum of
agreement, or memorandum of association. Alternative formats include memos, briefing
notes, reports, letters or binders. They could be one page long or many. If the user is a
cabinet minister or a senior executive, the format might be rigidly defined and limited to
one or two pages. If the user is a colleague, the format is usually much more flexible. At
its most basic level, a memorandum can be a handwritten note to one's supervisor.
Dean Acheson famously quipped that "A memorandum is not written to inform the reader
but to protect the writer". Charles Peters wrote that "bureaucrats write memoranda both
because they appear to be busy when they are writing and because the memos, once
written, immediately become proof that they were busy."

Purpose of the Business Memo Format

The purpose of the business memo layout is to communicate in an effective, concise
method that connects the purpose of the writer with the interests or needs of memo
recipients. Memos are written to:

Solve problems by introducing new information like policy changes

Imparts information regarding new products
To present goals or expectations requiring the recipient to take action such as
attending a meeting or changing a current work procedure

Except for memos that serve as informal reports or instructional documents, the standard
memo format is no more than one page long.

Memo Heading
Within an organization, memos are used rather than business letters. The business memo
is somewhat formal, but the wording doesn't have to sound intimidating. A memo should
be written in the same manner as other correspondence to effectively communicate your
purpose to your reader.
Memo Format-the Heading
Recipient names and job titles
From:

Your name and job title-hand sign your initials here

Date:

Date the memo is written or disbursed

Subject:

Specific memo topic

The first segment in a business memo format is known as the heading. As with any
correspondence, it's important to check that you have the correct spelling and job titles of
all recipients. Job titles are not always used, but the correct spelling of names is necessary
in every memo. Don't use nicknames, no matter how familiar you are with those
receiving it.
In order to confirm that you are responsible for the contents of the memo, include a job
title after your name and then hand-write your initials next to your name.
The subject line should include a specific explanation of the memo's topic in a few
words. For example, "dress code" could mean anything from ties and jackets are required
to the institution of causal Friday. If the subject line reads, Christmas Party Dress Codeit's clear. Recipients know what to expect to learn as they read the memo, and proper
headings make filing and retrieving the memo easy.

Memo Opening
The next segment within the memo format is known as the opening. This opening
explains a problem, need or can be used to announce new information. The opening
explains the reason for the correspondence. Perhaps a software program is not working,
or a meeting is scheduled or a meeting time change needs to be announced, or new
information such as a promotion.
After you state the problem, need or announcement, subsequent information should make
the purpose of the memo clear. If you are looking for input, welcoming a new employee,
or adopting a new policy keep the information concise and easy-to-read.

Brief Discussion
The discussion segment of the memo format gives details about the problem, need or
announcement. You'll want to keep it short and to the point. However, be sure to offer
enough information for decision makers to resolve a problem, or team players to pull
together pertinent input. Offer details that describe the job or assignment. These details
should support your opening.

Closing
The closing of a professional memo format is courteous and states clearly the action you
expect the recipient to take. Can they email reports or do you require hard copies? Are
they expected to attend a meeting? Or are they expected to respond in writing?

Unlike letters, a typed signature is not required on a memo; however, it is becoming more
common. Check your company's example and follow it.

When to Use a Summary

Remember, memos should be no longer than one page. If you must make an exception
and make this form of correspondence longer, often a summary segment is included. This
segment presents recommendations reached as bulleted key points.
Following these guidelines provides an easy-to-read memo with a clearly defined purpose
along with unmistakable objectives. If you want to learn more about how to write a
memo, using a business memo format free online tutorials can help hone your skills. Or,
you can purchase software to guide you through the memo-writing process with the use
of templates.
Important Points to Remember

Use the following structure to begin a memo:

MEMO
From: (person or group sending the memo)
To: (person or group to whom the memo is addressed)
RE: (the subject of the memo, this should be in bold)

The term "memorandum" can be used instead of "memo".

A memo is generally is not as formal as a written letter. However, it is certainly not as
informal as a personal letter.
The tone of a memo is generally friendly as it is a communication between colleagues.
Keep the memo concise and to the point.
If necessary, introduce the reason for the memo with a short paragraph.
Use bullet points to explain the most important steps in a process.
Use a short thank you to finish the memo. This need not be as formal as in a written
letter.

Why write memos?

Memos are useful in situations where e-mails or text messages are not suitable. For
example, if you are sending an object, such as a book or a paper that needs to be signed,
through internal office mail, you can use a memo as a covering note to explain what the
receiver should do.
How to write a memo

Memos should have the following sections and content:

1.
Memos should have the following sections and
content:
A 'To' section containing the name of the receiver. For informal memos, the receiver's
given name; e.g. 'To: Andy' is enough. For more formal memos, use the receiver's full
name. If the receiver is in another department, use the full name and the department
name. It is usually not necessary to use Mr., Mrs., Miss or Ms unless the memo is very
formal.
2.
A 'From' section containing the name of the sender.
For informal memos, the sender's other name; e.g. 'From: Bill' is enough. For more
formal memos, use the sender's full name. If the receiver is in another department, use the
full name and the department name. It is usually not necessary to use Mr., Mrs., Miss or
Ms unless the memo is very formal.
3.
A 'Date' section. To avoid confusion between the
British and American date systems, write the month as a word or an abbreviation; e.g.
'January' or 'Jan'.
4.

A Subject Heading.

5.
The message.
Unless the memo is a brief note, a well-organised memo message should contain the
following sections:
a.
Situation - an Introduction or the purpose of
the memo
b.
Problem (optional) - for example: "Since the
move to the new office in Kowloon Bay, staff have difficulty in finding a nearby place to
buy lunch."
c.
Solution (optional) - for example:
"Providing a microwave oven in the pantry would enable staff to bring in their own
lunchboxes and reheat their food."
d.
Action - this may be the same as the
solution, or be the part of the solution that the receiver needs to carry out; e.g. "we would
appreciate it if you could authorise up to $3,000"
e. Politeness - to avoid the receiver refusing to
take the action you want, it is important to
end with a polite expression; e.g. "Once
again, thank you for your support.", or more
informally "Thanks".
6. Signature
This is optional. See above.