The communication process is a systematic model showing how information moves from sender to receiver. Steps include: (1) Ideation—sender conceives the message; (2) Encoding—transforming thoughts into words/symbols; (3) Transmission—sending through chosen channel; (4) Reception—receiver obtaining the message; (5) Decoding—interpreting the message; (6) Feedback—receiver responding to sender. Each step presents potential for communication breakdown. Common barriers in process include encoding errors (unclear expression), channel interference (noise), decoding misunderstanding (misinterpretation), and feedback absence. Effective process requires selecting appropriate channels, confirming understanding through feedback, and ensuring message clarity. For accountants, documentation (written communication record) is critical—it provides evidence of communication and prevents future disputes. Exam tip: Trace communication flow in case scenarios; identify specific process step failures and suggest improvements at that point.