Read the handwritten notes you will be transcribing. Make notes of your own regarding any questions you have about spelling, phrasing, unreadable text or intent. Look up correct spellings and consult with the author of the note to ask about anything you are unsure of in the note before you begin transcribing.
Write with abbreviations you'll understand if you're taking notes by hand and plan to transcribe them later on. This will help ensure that you get an accurate account of what's being stated during the dictation process and will make it easier for you when you transcribe later on.
Select a word processor you're comfortable with. Place your handwritten notes in front of you so you can see them clearly and without having to turn your head too much. This will keep you comfortable while you're transcribing the notes.
Duplicate the handwritten notes exactly as they are written (with clarifications obtained from the note's author). Avoid guessing the author's intention and avoid adding any of your own phrasing. Don't correct phrasing in a note unless it is grammatically incorrect. This will help preserve the author's personality. Type the notes in a standard font such as Times New Roman or Courier. Place the date, the subject of the note and the name of the author of the note in the upper left-hand corner of the transcription.