The document discusses the process of preparing effective business messages. It emphasizes the importance of planning, organizing, drafting, revising, editing and proofreading messages. It outlines five key steps to take: 1) identify the purpose, 2) analyze the audience, 3) choose ideas, 4) collect data, and 5) organize the message. It describes direct and indirect organizational plans and stresses the importance of strong opening and closing paragraphs. Effective business messages require careful preparation to be clear, concise and courteous.