This document defines and discusses different types of reports. It begins by providing definitions of a report from various sources, describing a report as a communication of observed facts or information about an event. It then classifies reports into different categories based on legal formalities, the persons preparing them, and their nature. Some key types discussed include formal vs informal reports, statutory vs non-statutory, reports by individuals or committees, and informational, examination, analytical, statistical, and recommendation reports. The document also provides brief descriptions of the preparation process for reports.

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A REPORT IS AN ORDERLY STATEMNET OF
OBSERVED FACTS IN A PARTICULAR CONTEXT
LATIN WORD – “REPORTARE”
A REPORT THEREFORE, IS A DESCRIPTION OF
AN EVENT CARRIED BACK TO SOME ONE WHO
WAS NOT PRESENT ON THE SCENE

2. DEFINITION
C.A BROWN : “ REPORT IS A COMMUNICATION FROM SOME
ONE WHO HAS SOME INFORMATION TO SOME ONE WHO
WANTS TO USE THE INFORMATION
PARKBRUST : “ A REPORT IS A WRITTEN PRESENTATION OF
FACTS AND DATA NECESSARY FOR AN UNDERSTANDING OF
A GIVEN CONDITION, SITUATION OR A PROBLEM”

3. TYPES OF REPORT
CLASSIFICATION ON THE
BASIS OF LEGAL
FORMALITIES
CLASSIFICATION ON THE
BASIS OF THE PERSONS
PREPARING
CLASSIFICATION ON THE
BASIS OF THE NATURE OF
THE REPORT

4. BASIS OF LEGAL
FORMALITIES
FORMAL REPORT
STATUTORY
REPORTS
NON-STATUTORY
REPORTS
INFORMAL
REPORT
• FORMAL REPORT – A FORMAL REPORT IS ONE WHICH IS
PREPARED IN A PRESCRIBED FORM AND PRESENTED
ACCORDING TO AN ESTABLISHED PROCEDURE TO A
PRESCRIBED AUTHORITY
• INFORMAL REPORT – NO SPECIFIC FORM AND PATTERN
• STATUTORY REPORTS – A REPORT PREPARED AND
PRESENTED ACCORDING TO THE FORM AND PROCEDURE
LAID DOWN BY LAW
• NON-STATUTORY REPORTS – THEY ARE NOT PREPARED IN
A SPECIFIED FORM AND IN A SPECIFIED PROCEDURE

5. BASIS OF THE
PERSONS PREPARING
REPORTS BY
INDIVIDUALS
REPORTS BY
COMMITTEES
REPORTS BY INDIVIDUALS – REPORT OF THE AUDITOR OR SECRETARY OF A COMPANY
REPORTS BY COMMITTEES – ASSOCIATION OF TWO OR MORE PERSONS (COMMITTEE
REPORT) DIRECTORS REPORT

6. BASIS OF THE
NATURE OF THE
REPORT
INFORMATIONAL
REPORTS
EXAMINATION
REPORTS
ANALYTICAL
REPORTS
STATISTICAL
REPORTS
• THESE
REPORTS ARE
PREPARED
AFTER A
THOROUGH
EXAMINATIO
N OF A
PROBLEM
• ANALYTICAL
REPORTS ARE
WIDELY USED TO
POLICY
FORMATION.
• IT CONTAINS
FACTS THEIR
EVALUATION
AND
SUGGESTIONS TO
THE PROBLEM
• RECOMMENDATI
ON REPORTS
• LARGELY
MADE UP OF
FINANCIAL
DATA,
MATHEMAT
ICAL
CHARTS,
TABULAR
COLUMN OF
FIGURES
ETC.,
• DATA
COLLECTED
AND OBSERVED
FACTS
• NO SUGGESTION
NO
RECOMMENDATI
ON
1. PERIODIC
REPORT
2. PROGRESS
REPORT

7. PREPARATION OF THE REPORT
1. DEFINE THE PURPOSE AND SCOPE
2. DETERMINING THE AUDIENCE
3. COLLECTION OF DATA
4. ANALYSE OF DATA
5. MAKE AN OUTLINE