Reporting serves several purposes such as communication, record keeping, legal requirements, and measuring performance. There are various methods of reporting including written, graphic, and oral forms. Written reports can include formal financial statements, tables, charts, and accounting ratios. Oral reporting includes group meetings and conversations. Reports are also categorized by their intended users as internal or external, by their nature as enterprise, control, or investigative, and by timeframe as routine or special. Key types are financial reports and operating reports.

1. Prepared by
RAVNEET KAUR
MANAGEMENT
REPORTING
Meaning, Objects, Methods of Reporting &
Kind of Reporting

2. MEANING
•The word ‘Report’ consists of two
parts.
•‘Re’ meaning again and
•‘Port’ means to carry.
•‘Report” means ‘to carry
information again’.

3. OBJECTS OR PURPOSE OF
REPORTS
1. Means of communication
2. Serve as a record
3. Legal requirements
4. To Develop Public Relations
5. Basis to measure performance
6. Control purposes

4. METHODS OF REPORTING
1. Written Reporting
Formal financial statements;
Tabulated Information
Accounting Ratios
2. Graphic Reporting
form of charts,
diagrams and
pictures.
3. Oral Reporting
a) Group meeting
b) Conversation with individuals

5. KINDS OF REPORTS
According to object & purpose
External Reports
‘Income Statement
‘Balance sheet’
Internal Reports
Internal reports
Statement of cash flow
Changes in working capital

6. KINDS OF REPORTS
1. According to Nature
Enterprise Reports
Control Reports
Investigative Reports

7. KINDS OF REPORTS
2. According to Period
Routine Reports
Special Reports

8. KINDS OF REPORTS
3. According to Functions
Operating Reports
Financial Reports

9. THANK YOU