The document provides an overview of key elements to consider when preparing business reports. It discusses that a business report presents factual information for a specific business purpose in an impartial manner. The document then covers different ways reports can be classified, such as by function, subject matter, formality, origin, frequency, and type. It also outlines the main sections a report should contain, including an introduction that establishes the context and problem/purpose, a body that presents relevant information, and a closure that summarizes key points. The document provides guidance on the content and elements that should be included in each of the main report sections.

1. BUSINESS REPORT
WRITING
Qurat ul ain

2. BUSINESS REPORT
A business report is an impartial, objective, planned presentation of facts to one or more
persons for a specific, significant business purpose.
The report facts may pertain to events, conditions, qualities, progress, results, products,
problems, or suggested solutions.
They may help the receivers understand a complex business situation; cam' out operational
or technical assignments; or plan procedures, solve problems, and make policv decisions
about strategic planning.

3. Contd.
Usually, a report presents more detail than is covered by the typical one-
page factual business letter or memorandum. It requires more attention
to organization, visual aids, and other techniques for improving
readability.
Also, to be impartial and objective a report presents accurate, reliable
information logically, without emotional appeals.

4. How Are
Business Reports
Classified?
You can classify business reports in at least
six different ways—according to:
Function: whether to inform or to analyze.
• The informational report presents the facts and a
summary—without stating analyses, conclusions, or
recommendations. Among the special names for
informational reports are "progress reports,'' "interim
reports,'' and "quarterly reports.'' Each company has
its own titles.
• The analytical report presents facts, analyzes and
interprets them, and then draws conclusions. It may
also make recommendations to change or remain
with the status quo. Analytical reports, for example,
may be labeled "recommendation reports,"
"proposals,'' or "justification reports."

5. Subject Matter
Usually in keeping with the department from which the report originates.
Examples include accounting, advertising, collection, credit, engineering,
finance, insurance, marketing, operations, personnel, production, statistical,
and technical reports.

6. Formality
Whether formal or
informal.
Formal reports are
generally long—more than
10 pages—and encompass
complex problems.
Informal reports are
generally short.
However, meanings of
the terms "long" and
"short" vary depending
on circumstances.

7. General Difference
Formal Report
◦ Formal reports always include—in addition to
the body (introduction, text, terminal
section)—some of or all these prefatory and
supplemental parts:
◦ Prefatory parts—cover; title fly; title page; letters
of authorization, acceptance, approval, transmittal;
acknowledgments: synopsis, abstract, executive
summary; table of contents: table of tables.
◦ Supplemental parts—appendix(ices),
bibliography or endnotes, glossary, index.
Informal Report
◦ Informal reports usually include only the body.
◦ Some informal reports, however, may have a
title page, transmittal, endnotes, and
appendix(ices).

8. Origin
Whether authorized or voluntary; also whether private or public.
Authorized reports are requested or authorized by another person or
committee; voluntary reports are written on your own initiative.
The private report originates in a private business firm; public reports
originate in a government, school, or other publicly financed office.

9. Frequency of issue
Whether periodic or special.
The periodic report comes out at regular intervals—daily, weekly,
monthly, or yearly.
The special report involves a single occasion or unique situation.

10. Type or
appearance
◦ Mainly influenced by report length and formality.
◦ Popular types of informal, short reports:
◦ The memorandum report uses memo format with TO.
FROM, SUBJECT, DATE; it is usually single-spaced and
sent within the organization.
◦ The letter report uses letter format with letterhead, inside
address, salutation, complimentary close, signature area,
and reference section; it is usually single-spaced and may go
outside or stay inside the organization.
◦ The report on a printed form has printed headings,
instructions, blank lines, and spaces for the writer to fill in
pertinent, specific facts and figures. It is used both inside
and outside the firm, is a time-saver, and is adaptable to a
variety of uses.
◦ The formal, long report. It is used both inside and outside
the organization.

11. PREPARATION
BEFORE
WRITING
REPORTS
Define the Problem, Purpose, and Scope
Consider Who Will Receive the Report
Determine Ideas to Include
Collect Needed Material
Sort, Analyze, and Interpret Data
Organize Data and Prepare Final Outline

12. Introduction: Eleven Elements to Consider
Authorization: Names the person or committee (if any) requesting the report. If it is a voluntary
report, this introductory element is omitted. Use conversational language—such as "as you requested"
or "as (name and title) authorized"—rather than stilted words like "pursuant to your request.“
Plan of presentation or layout (also called structural organizer) tells the reader in what broad
areas (major divisions) the text is developed and in what order the topics will be presented. The layout
is a stated agenda that the report will follow.
Problem is usually defined early in the introduction. In fact, many introductions begin with stating the
problem and then proceeding to the purpose—which is often determined by the problem.

13. Contd.
Purpose must appear in even- introduction. It is the most important single element because it should
determine what the writer includes in the report. Among other names for purpose are "objective," "aim,“
"goal," "mission," "object," "strategy.“
Scope relates to the extent and boundary of the investigation and of the report. For instance, if you are
inquiring by questionnaire what married women customers between 25 and 35 years of age living in your city
think about something—that's your scope. You don't include anyone else.
Methodology refers to the methods of collecting information. You might get data by reading library
materials or reviewing databases or by conducting interviews, surveys, or experiments or simply by observing.
In production reports, you may need to describe apparatus and materials used for experiments.

14. Contd.
Sources—primary and secondary—are those that furnished the main information for your report. You may include
publications, databases, company records, letters, minutes, documents, interviewees, employees, homeowners, and so
forth. If you are writing a report of your own experience, you are your own source for the statements made in the
report. But if you consulted other sources, you mention them—usually in a general summary statement. (Specifics come
later, in the text section and bibliography.)
Background (or history) of the situation being investigated is sometimes included if the reader needs background
information to grasp the overall picture and clearly understand the present discussion.

15. Definition of terms is necessary if you use any terms that have several possible interpretations. You
need to tell the reader the exact meaning you have in mind. You can define terms in three different
places—in the introduction, in a glossary at the end of the report, or within the text of the report.
Limitations refer to restrictions such as time, money, research assistance, or available data. Without
sounding negative, the writer should mention those factors that precluded further investigation.

16. Contd.
◦ Brief statement of the results or recommendation tells
the decision—whether or not to buy, which machine is the
best, who is your choice of applicant, or what is your
recommendation.

17. Text: All Necessary Explanation and Support
The longest portion of any report body is the text.
In this section you discuss and develop the necessary details that help you fulfill the
report's purpose. As with all good business writing, include pertinent facts and trim
away nonessentials.
The text is never labeled "Text." Its title may be "Discussion," "Findings,“
"Data," or other meaningful words. Or, instead of one main title for this section,
you may use a series of headings throughout the text.

18. Terminal Section: Summary, Conclusions,
Recommendations
Its functions are to summarize clearly the highlights of the whole report, or to conclude, recommend, or both.
This terminal section should be based on the text discussion and should include no new material.
The terminal section for an informational report is usually called "Summary.“ For an analytical report, it is usually
called "Conclusions" or "Recommendations“ (or a combination—such as "Conclusions and Recommendations").
Sometimes it is named "A Plan of Action," or "Propositions.“
The terminal section is never labeled merely "Terminal Section."

19. Some Explanations
A summary condenses the text discussion, but not necessarily the entire text. Sometimes only the main points,
strong and weak points, or benefits and disadvantages are summarized.
The conclusions evaluate facts discussed, without including the writer’s personal opinion. Actually it is difficult to
filter out personal opinion completely, but you should be careful to make your evaluation only from data in your text.
Recommendations suggest a program of action based on the conclusions. If you make recommendations
throughout the report, you will probably summarize them here. (The same is true for conclusions.)
A plan of action, as a last statement, may include a time line as to when implementation will occur, attribution of
responsibility for sections of the recommendation, and often budget concerns relating to implementation.
Propositions, recently being used in academic or scholarly journals, are a series of assertions based on the article or
report. The intent is to state conclusions in a more assertive manner.

20. Informal Report
Informal reports are those that will
not have wide distribution, will not
be published, and are (usually)
shorter than ten pages.
Their goal is to convey the message
in an understandable context, from
a credible person, in clear, easy-to-
read text.
They do not have “formal
elements” like title pages, table of
contents etc.

21. Content
Elements to
Consider for
Reports
Introduction
Body
Closure

22. Introduction:
Establish the context, identify the subject, preview main ideas (if using
the direct approach), and establish tone and reader relationship.
Authorization: Reiterate who authorized the report, if applicable.
Problem/purpose: Explain the reason for the report’s existence and
what the report will achieve.
Scope: Describe what will and won’t be covered in the report.
Background: Review historical conditions or factors that led up to the
report.
Sources and methods: Discuss the primary and secondary sources
consulted and methods used.

23. Contd.
Definitions: List terms and their
definitions, including any terms that might
be misinterpreted. Terms may also be
defined in the body, explanatory notes, or
glossary.
Limitations: Discuss factors beyond your
control that affect report quality (but do
not use this as an excuse for poor research
or a poorly written report).
Report organization: Identify the topics
to be covered and in what order.

24. Body
Present relevant
information and support
your recommendations or
conclusions.
01
Explanations: Give
complete details of the
problem, project, or idea.
Facts, statistical evidence,
and trends. Lay out the
results of studies or
investigations.
02
Analysis of action:
Discuss potential courses
of action.
03
Pros and cons: Explain
the advantages,
disadvantages, costs, and
benefits of a particular
course of action.
04
Procedures: Outline steps
for a process.
05

25. Contd.
Methods and
approaches: Discuss
how you’ve studied a
problem (or gathered
evidence) and arrived at
your solution (or
collected your data).
01
Criteria: Describe the
benchmarks for
evaluating options and
alternatives.
02
Conclusions and
recommendations:
Discuss what you believe
the evidence reveals and
what you propose should
be done about it.
03
Support: Give the
reasons behind your
conclusions or
recommendations.
04

26. Close
Summarize key points, emphasize the
benefits of any recommendations, list
action items; label as “Summary” or
“Conclusions and Recommendations.”
For direct approach: Summarize key
points (except in short reports), listing
them in the order in which they appear
in the body. Briefly restate your
conclusions or recommendations, if
appropriate.
For indirect approach: If you haven’t
done so at the end of the body, present
your conclusions or recommendations.
For motivating action: Spell out exactly
what should happen next and provide a
schedule with specific task assignments.