The document discusses the definition, purpose, and types of reports. It defines a report as a communication of information from one party to another. Reports are a basic management tool used for decision making, especially in large organizations where different departments handle different activities. There are two main types of reports - oral and written. Written reports provide a permanent record while oral reports are more vague. Functional areas, special features, and factors to consider when selecting and preparing a report are also outlined.

1. REPORTS

2. Acc to C.A brown “A report is a
communication from someone
who has some information to
someone who wants use his
information”.
 A report carries information from
someone who has it to someone
who needs it.
 A report is a basic management
tool used in decision making.
proprietorship concern – it is one
man business the functions of
reporting and decision mainly is
combined by one man – the
proprietor.
 he knows his business inside
and out and it is capable of
making a spot decisions. so he
doesn't need reports.

3. But large scale organisations
with multifasives activities do
need them. Different
departments handle different
activities. Different
departments handle different
activities.
the reports may be oral or
written
1. Oral reports:
 simple and easy to present
 It may consist in the
communication of an
impression and observation
 Sometimes it may be usefull

4. 2.Written reports:
 written report is in the
permanent record. The reporter
cannot deny it.
 Writer tries to be accurate and
precise
oral report tends to be vague
may be encounter based by the
presence of irrelevant facts are
overlooked.
 Written reports can change
hands without any changes of
desorption during transmission.
 A written report can be referred
again and again.

5. FUNCTIONAL AREAS OF REPORT
1. INFORMATIONAL FUNCTIONS:
vital informational
a) The functioning function of
organisational process:
production,sales,promotional
activities etc
b)Implementaion of policies:
- Whether satisfactory or not?
c)legal,procedure and regulatory
provisions:
__ compliance proper or satisfactory

6. d)The working of the office and
field staff:
__ intergrity,sincerety, and
efficiency.
e)Create a data base for future
reference
2)Analytical functions:
a) helpful in decision making
b)playing a persuasive role:-

7. SPECIAL FEATURES OF A REPORT
1.A report discusses an event/situation that is already over –
it refers to the past so it is written mostly in the past tense.
other tenses may be used in conclusion/recommendation if any.
2.A report is solicited document:
i.e. someone wants a report to be prepared.
3.A report is usually an upward communication within the
organisation. Prepared in a formal tone.
Eg: sales executive, submitting a report to the sales manager
ii)Accountant to accounting officer.
4.A report has a conclusing in the form of
findings,suggestions,recommendations etc.
Suggestions and recommendations are included only if specifically
asked for.

8. TYPES OF REPORTS
1.On the basis of legal
formalities to be complied:
a)INFORMAL REPORTS:
person to person
communication range from a
short fragmentary statement of
facts on a single page to more
developed one.
b)FORMAL REPORTS:
prepared and prescribed format.
Format reports can be statutory or

9. i)Statutory report:
reports submitted at the
statutory meetings of the
shareholders .
Directors report to the annual
general meetings ,annual report
,auditors report .
ii)Non statutory reports:
on the basis of the frequency of
issue, a report can be periodic or
special .
Periodic or routine report: weekly,
half yearly special reports are
related to single occasion or

10. 2.On the basis of function, a report can be:
i)informative ii)interpretative
i) Informative: merely presents the facts
pertinent of an issue situation.
ii) Interpretative: it analyses the facts ,drews
conclusions and makes recommendations. So
it also called analytical or interpretative or
investigative.
3.On the basis of nature of the subject dealt
with:
i)Problem –determining report,or
ii) fact finding report

11. iii)Performance report
iv)Techinical report
4.On the basis of number
of persons entrusted
with the drafting of
report:
i)reports by individual :
ii)reports by committees
or sub committees.

12. SELECTING A SUITABLE REPORT
Before undertaking to prepare the report consider
the following:
i)What kind of report is requested or
accepted?
ii)How much time has been allotted to prepare
the report ?
iii)What is the purpose of the report?
iv)What exactly is to be examined ?
v)What facts are to be furnished?
vi)Whom is the report meant for? or who is
going to read the report?

13. PREPARING A REPORT
Preparing a report involves the following 5
steps:
1. Investigating the source of information.
2. Taking notes.
3. Analysing the data.
4. Making an outline, and
5. Writing the report.

14. 1. Investigating the source of information:
this is the spade work to be done right in the
beginning
Major sources: company files ,personal
observation
,interviews,letters,questionaires,library
research etc.
i. Company files.
ii. Fire accidents or progress of a project
,personal observation ,-- on the soft enquiry
iii. Complaints from the customers ,enquiry with
the staff.

15. a. Take out questionnaires .should never be
lengthy.
b. Frame it in such a way, no lengthy answer is
needed,
c. Tickling the alternatives is the best.
if the results of the questionnaire is included in
the report copy of the questionnaires should
be enclosed to the questionnaire.
e. For reports on the subjects of general nature
library research is useful.

16. 2.Taking notes:
about anything that appears to be related. the
writer keeps turning them in his mind over and
over again . A kind of pattern states emerging
.he begins to be clear about what is relevant
and what is not
3.analysing the data:
A medley of facts are likely to be proclude
central purpose and lead to confusion on. writer
should never hurry through this stage this is the
most important stage . A final pattern emerges.

17. 4.Making an outline: