A memorandum or memo is a note or communication that aids the memory by recording events or observations on a topic, such as may be used in a business office. Communication is the process of conveying information from a sender to a receiver with the use of a medium in which the communicated information is understood the same way An office is generally a room or other area in which people work, but may also denote a position within an Organization with specific duties attached 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 memorandum of understanding, memorandum of agreement, or memorandum of association. A memorandum of understanding ( MOU or MoU) is a Document describing a Bilateral or multilateral Agreement between parties A memorandum of agreement (MOA or cooperative agreement is a document written between parties to cooperatively work together on an agreed upon project or meet an agreed upon objective The memorandum of association of a company, often simply called the memorandum (and then often capitalised as an abbreviation for the official name which is a proper

See also

• Memorandum of Understanding
• Memorandum of Agreement
• Memorandum of Association
• Private Placement Memorandum

References

• The Writing Center: Rensselaer Polytechnic Institute
• Memorandum Writing, Patrick Dobel, Richard F. Elmore, Laurie Werner