Introduction to the Genres in Accounting

This essay discusses the importance of genre in accounting, including subgenres, rhetorical strategies, and the use of language. It also covers the different financial statements used in accounting and the implications of the accounting genre.

Running Head: ACCOUNTING 1
English Essay
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Introduction to the Genres in Accounting
In word frequencies, adapting rules of genre is very essential in any accounting story.
According to the ‘rhetorical’ strategies in the genre, it is revealed that there exists subgenres that
have some similarities with requirements of the rhetorical situation. Several languages that are
biased and positive are employed. Observations of subgenres in accounting include corporate
accounting, comparative analysis, the potential of using a language that is positive and changes
the rhetorical strategies used in relating to marketing strategies and also leverage (Rutherford,
2015). According to Dirk’s statement that students could easily succeed in their writing field
through having knowledge on a particular genre for example proposal writing, research papers,
writing business letters and reports. This seems very important to an upcoming accountant since
it becomes easy to produce an a financial statements and reports that are clear and concise so that
other people can understand whatever is addressed by the accountant (Rutherford, 2015). During
the project, it would also be important while filling the business form. Most importantly,
Berkenkotter & Huckin discussed that genres are platforms and media that various scholars use
to communicate effectively to their fellow scholars and other users.
In addition, in the review of genre by Dirk, five principals make up the theoretical
framework and these include structure duality, ownership of the community, content and form,
situations and dynamism. These principals explain genre as a repeated communication form that
is created as a result of rhetorical situations (Hanne & Scapens, 2014).
The main target of accounting is to collect and report information that indicates the
‘financial performance’ of a business (Accounting tools, 2011). Different financial statements
have different content basing on the financial information of the business. However, the

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accounting language and procedures never change no matter the situation in finance. Publically
accepted procedures are employed by accountants to utter out findings and produce essential
information. The accounting genre seems very easy since accountant do fill numbers into
‘specific’ forms and all other accounts will be able to interpret the information being addressed
(Rutherford, 2015). Nevertheless, its very hard to know what the accountant should learn so as to
become familiar with the language. Besides attaining a degree in the accounting filed and
acquiring proper licensing, accountants need some good years of working experience before
having a genre (Way, 2017).
Original argument/thesis
The people outside those communities use genres at the workplace to control intuition
practices and social relationships around communities in forms that relatively reflect participants
in the activities of communities and unobserved (Way, 2017).
According to some authors, professions and organizations are not single groups but rather
wide systems that contain different groups of people having different work relatively to larger
objectives. Professionally, people are organized by ‘genre systems’ and their work too is done
basing on ‘genre systems’. Practices involving discussions bring together people who use
different genres in a similar organization or even those who use the same genre to meet several
needs of people who are within and outside the community (Way, 2017). The systems used are
known as ‘multiple institutional genre systems’. For the field of production accountants, the
accounting genre is used to manage payrolls, preparing portfolio reports, managing payments,
foreign currency and also creating accurate records of finance. This helps accountants to analyze
the total profits and expenditure or costs of a business and compiling the all the records regarding
finance (Persinos, 2011). In addition, the accounting genre is used by accountants to prepare

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reports on forecasts and costs, produces cost statements on a daily weekly basis and also in
setting up and maintaining systems of accounting.
A brief Description of the accounting field
Financial statements begin in a simple way; a minor business that provides small services
or sells a small range of commodities will have its financial report that is straightforward. In
case the accountant works for another firm (external firm), then its better they identifying their
clients before creating financial statements (Persinos, 2011). Financial statements in this case
include balance sheets, income statements and cash flow statements, these are documents are
created them provided to the respective client. The client therefore powerfully determines these
documents (Ali & Majid, 2010). The information in these documents enables a client to operate
their businesses. Questions such as do clients have enough money to bring on more assistance. In
which parts are they making loses? Would it be more useful to invest in a new campaign of
marketing to have new customers? Are answered by use of the above accounting reports.
Income statements are among the most commonly employed statements in the genre of
accounting. Another name to mean income statement is the ‘profit and loss statement’. Within
the income statement, the expenses incurred in the operation are subtracted from the income for a
given range period with an aim of indicating a net loss or a net profit. This is so important to the
business since business managers can easily observe the overall functioning of the business and
the ‘general snapshot’ of where revenue is to be obtained. Accounting genre requires an
accountant to know which type of accruals are included in this statement and not that every asset
will be stated on this financial statement. Some kind of formatting is needed by the genre (Bragg,
2011). In addition, income will be compiled together and the expenses compiled together too. At
the bottom of the financial statement, the total profits and losses are found. Generally, Accepted

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Accounting Principles command that the financial statement should have certain information and
be formatted dependably (Hanne & Scapens, 2014). The purpose of this information is to provide
‘federal guidelines’ meant to protect both consumers and investors from false, poor and
misleading reports (Biery, 2013). This implies that the accounting genre is seriously governed
and forced and if not followed then much consequences may occur.
Analysis of specific genre texts
In the text about ‘genre analysis of corporate annual report narratives: a corpus linguistics
based approach’ by Rutherford in 2005. The genre analysis of accounting shows that however
much a specified genre may be applied worldly in various fields of business, implications are
very different in various ‘discourse’ communities. I made an analysis on two separate types of
letters that communicate in the accounting field to clients (Biery, 2013). In my analysis, I
assumed that as an accountant, I will have many clients in my career. Nevertheless, some clients
may not have the same knowledge on laws, financial statements and other financial
specifications that I may be having (Hanne & Scapens, 2014). Therefore, having the ability of
effective communication with clients with better knowledge and the clients having little or no
knowledge at all is very important in the community of accounting. Having the potential to
communicate efficiently with the clients will help them understand and make them free with the
presented information and this will help me achieve my professionalism of being an accountant.
One of the major issue I realized in this analysis is that the accounting genre of any business has
got several uses in the community of accounting. I need to have the ability to write several
genres on accounting especially financial statements (Biery, 2013). Another issue that I have
attained in this essay is that genre accounting is so important in running the business through
coming up with financial writings like reports, financial genres, and many more. In writing this

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essay, I feel confident that I now have the ability to develop a financial statement. as a result of
rhetorical situations.
The main target of accounting is to collect and report information that indicates the
‘financial performance’ of a business. Different financial statements have different content
basing on the financial information of the business.
Income statements are among the most commonly employed statements in the genre of
accounting. Another name to mean income statement is the ‘profit and loss statement’. Within
the income statement, the expenses incurred in the operation are subtracted from the income for a
given range period with an aim of indicating a net loss or a net profit (Ali & Majid, 2010).
Implications and conclusions
This essay implies that any accountant is meant to have the ability of writing financial
documents like financial statements, reports and others with the intension of providing clear
information that satisfies clients. It is often essential to write tasks concerning accounting and
finance and later analyze and evaluate data on the business
Accounting genre is very vital to individuals and businesses. Several accountants prefer
such language in practicing their professions properly (Biery, 2013). It is evident that
accountants need such a language in their profession to communicate with their clients and one
another. Due to unending directions of the reports and financial statements, it is fundamental for
accountants to zero themselves with protocols and procedures. Most significant is that,
accounting genre makes the financial information to be presented precisely, clearly and
accurately. The prosperous writers in profession of accounting and finance acquire their points in
a very precise manner. In summary, accountants should be able to make careful decisions on the
financial statements with much degree of reliability and consistency.

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References
Ali, A & Majid, A. (2010). Four Types of Financial Statements. Accounting-
Simplified. Retrieved
from; http://accountingsimplified.com/financial/statements/types.html.
Biery, M, E. (2013). What you’re your Financial Statements Telling you? Retrieved
from:http://www.forbes.com/sites/sageworks/2013/12/22/understanding-financial-
statements/#c80a2a778db1.
Bragg, S. (2011). What is the Purpose of Accounting? Accounting Tools. Retrieved
from:. http://www.accountingtools.com/questions-and-answers/what-is-the-purpose-of-
accounting.html.
Hanne, N & Scapens, W, R., 2014.From persuasive to authoritative speech genres. Accounting,
Auditing & Accountability Journal Vol. 27 No. 8, pp. 1271-1307. Retrieved from:
https://www.emerald.com/insight/content/doi/10.1108/AAAJ-08-2012-01072/full/html
Persinos, J. (2011). Financial Statement Analysis for Beginners. Investing Answers. Retrieved
from:http://www.investinganswers.com/education/financial-statement-analysis/financial-
statement-analysis-beginners-1984.
Rutherford,H, A,. (2015).Certified Simulation Healthcare Educators: Descriptive Exploratory
Analysis Using Survey Research. Retrieved from:
https://www.nursingsimulation.org/article/S1876-1399%2815%2900011-0/abstract
Way, J.(2017). What is the Importance of a Company’s Financial Statements? Hearst
Newspapers, Retrieved from: http://smallbusiness.chron.com/importance-companys-
financial-statements-21332.html.

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Appendix
Sample of Accounting Genre