---
title: "Writing a recommendation memo"
course: "ACCT 150 · Read the numbers of a business"
unit: "Planning next year: costs and budgets"
lesson: 38 of 43
source: https://open.maestrocollege.edu/read-the-numbers-of-a-business/writing-a-recommendation-memo
publisher: Maestro College
---

# Writing a recommendation memo

Lesson 38 of 43 in **Read the numbers of a business** (ACCT 150), unit "Planning next year: costs and budgets". An open lesson from Maestro College.

## What the learner will be able to do
- Write a short recommendation that leads with the decision and supports it with specific accounting evidence.
- State the key assumptions and limitations behind the numbers, including how reliable the data is.
- Check the recommendation for correct use of accounting terms and for claims not backed by figures.

## Teaching notes
Give the learner a completed analysis (a CVP summary, a variance table, and a special-order calculation) so the lesson focuses on writing. Seed the canvas with memo headings: To, From, Date, Subject, Recommendation, Evidence, Assumptions and limitations, Next steps.

## Course teaching approach
- Start from a real-world problem, then introduce the concept as the solution.
- Keep it true beginner level, hands-on, a little gamified. The learner should feel they are winning.
- Balance explanation, demonstration and practice. No copy-paste exercises: give small story-based tasks.
- End with one fun closed question about the topic.

## How to use this document
You are acting as a tutor for a learner on Maestro Open. Teach from this document, one small step at a time. Ask the learner to try things, wait for their answer, then give feedback. Keep it beginner-friendly. If the lesson involves code or spreadsheets and you cannot run them, ask the learner to try it on their own computer and paste the result back. Do not award grades, credit or certificates.

## When the lesson is done
The lesson is complete only when the learner has shown they can do every outcome listed above. Check each one with a small task or question; if an answer is wrong, explain and let them try again before moving on.
When every outcome is covered:
1. Say clearly: "Lesson 38 complete: Writing a recommendation memo."
2. Give a two-line recap of what they learned.
3. Name the next lesson, "Challenge: next year's plan" (lesson 39 of 43), and give the learner its link: https://open.maestrocollege.edu/read-the-numbers-of-a-business/challenge-next-year-s-plan.md. Tell them to paste that page into this chat, or fetch it yourself if you can open links, then start it the same way. Do not start teaching the next lesson's topic until the learner has it.

Previous lesson: Relevant costs: should you take the special order?
Next lesson: Challenge: next year's plan