2. MEANING
ā¢The word āReportā consists of two
parts.
ā¢āReā meaning again and
ā¢āPortā means to carry.
ā¢āReportā means āto carry
information againā.
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
āIncome Statement
āBalance sheetā
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