A

report can be defined as a Statment describing what has happened or describing a state of affairs. In business there are various occasions where some form of report is required. It is a detailed examination of a situation or a problem, of action taken or of the findings of an investigation. It is written in a clear, informative way, often drawing conclusions, making recommendations and suggesting courses of action.

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reports serve the following general purposes: a) Provide valuable information for planning and decision making. b) Help to measure employee performance thereby assisting in managerial control. c) Help to analyse the impact of changing business conditions on the performance and growth of an enterprise. d) They are a means of keeping in touch and maintaining contacts with customers, shareholders, creditors and the government.

 Simplicity Clarity Accuracy Precision Completeness Relevance Cross

Reference Objectivity Brevity Reader-Oriented

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To be specific, essential features of good report writing are:1. Issue in perspective The first essential for any good report is to bring out the issue in its proper perspective emphasizing the pros and cons. Be it a progress report; a survey report, an analytical report or an enquiry report, the subject should be presented in an unbiased and objective manner. Both the positive and negative aspects of the issues studied should be covered in the report. 2. Authentic facts and figures The report writer should ensure that the facts and figures quoted in the report are authentic and reliable. The data quoted in the report is likely to be made use of by several other individuals and agencies. When the data quoted is taken from secondary sources, care should be taken to see that the sources are reliable and cross-verified.
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3. Maintain a judicial approach The report writer should keep to measurable facts and verifiable details. Impressionistic statements and inaccuracies will have to be avoided. A good report calls for an effective assessment based on authentic facts and figures. Human errors, biases and any kind of selective reporting have no place in report writing. Good reports are those where the report writer maintains non-partisan attitude. 4. In-depth analysis Any report that does not go into the details of the subject studied may turn out to be peripheral requiring additional information. The reporting authority or the report writer, as the case may be, should make it a point to meticulously go about collecting all related information for inclusion in the report.
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5. Alternative viewpoints The purpose of a report is to get the facts in proper perspective. There should be an intention to get the inputs or views from different persons who are in a position to throw light on the subject or incident under study. Although the final recommendations may be based on a consensus or majority view, the fact that some other views were also expressed during the course of deliberations or enquiries should also be mentioned. 6. Appropriate annexures Most reports contain relevant annexures, which cover additional information which is pertinent to the matter dealt within the-body of the report. Such annexures normally include charts, graphs, relevant statistics, questionnaires and so on. Care should be taken to ensure that any such charts, maps and tables are relevant to the matter under study and enhance understanding.
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 Oral

reports Written reports Informal Reports Formal reports Statutory reports Non Statutory reports Routine Reports Special Reports Informational reports Interpretative Reports
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 Letter

style report: In this style the report is written like a letter on the letterhead of the company. It is divided into paragraphs and signed at the end. It is a short report. Schematic style report: This is written according to scheme and is presented in a prescribed format under specific headings. Generally the following headings are used: a) Terms of reference: mentioning the purpose of the report, the requesting authority and the scope of enquiry.

b) Action taken: details of action taken to collect the data and other material for investigation c) Findings: Details of what was discovered and what information was collected. d) Conclusions: The conclusions drawn from the data and other evidence. Conclusions reflect the writers opinion and assessment of the situation. e) Recommendations: The suggestions based on the findings and conclusions.

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