Finally, read your fieldnotes and transcripts carefully, searching for categories you did not anticipate. There is a growing market for computer software programs that will facilitate coding. Basically, what these programs do is search files for key words, then create new files around those key words. You can do the same thing by cutting and pasting with a word processing program. And I prefer this method because it forces me into the raw data, allowing me to notice patterns I may not have anticipated when I created the codes.
Some people begin with hard copies of their data and colored pens.
This assumes a relatively short list of codes, but it can be a good way into the process. You might then move onto creating files . Looking at those files will probably lead you to generate new codes. In your memo explain both your conceptual work at coding and also how you re doing it. If you are presenting for this memo, please bring data to illustrate your work.