What is a 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 fact may pertain to events, conditions, qualities, progress,
results, products, problems or suggested solutions.
Reports function is to give an account of something, to answer a
question, or to offer a solution to a problem
Reports travel upwards to supervisors and management policymakers,
downwards and horizontally to those who carry out the work and
policies; and outward to stockholders, customers, general public,
specific firms or individuals.

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Characteristics of an effective report

An effective report is:

appropriate to its purpose and readers
accurate
logical
clear and concise
well organized with clear section headings
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COMMON REPORT CLASSIFICATIONS - 1

Determinant

Source

Frequency

Destination

Class

Description

Authorized

Prepared at the request of someone else

Organized to respond to the reader's wishes

Voluntary

Prepared on your own initiative

Require more support, more background detail,
and more careful explanation of purpose

Special

Prepared for unique situations or one-time

(nonrecurring) events
Form and organization depends on purpose

Routine

Prepared for recurring events (daily, weekly,

monthly, quarterly, annually)
Organized in a standard way (often on preprinted
or computerized forms that the writer can simply
fill in)
Require less introductory and transitional material

Internal

Used within the organization

Often in memo format (especially if they're less
than 10 pages)

External

Sent to people outside the organization

Often in letter format (5 pages or less) or
manuscript format (more than 5 pages)

COMMON REPORT CLASSIFICATIONS - 2

Determinant

Class

Description

Short

Prepared as a letter, memo, or e-mail report of 10

pages or less
Usually prepared as a routine report

Long

Prepared as a manuscript report of more than 10

pages
Usually prepared as a special report

Informal

Usually prepared as a routine, internal report

Includes less formal tone, fewer introductory and
transitional materials

Formal

Usually prepared as a special internal or external

report
Includes more formal tone, more introductory and
transitional materials

Informational

Prepared to inform and educate

Can be either internal or external

Analytical

Prepared to analyze data, draw conclusions, and

sometimes make recommendations
Can be either internal or external

Length

Formality

Type

Preparation Before Writing a Report

1.
2.
3.
4.

5.
6.

Define the Problem,Purpose and Scope

Consider who will receive the report
Determine Ideas to Include
Collect needed material
Secondary
Primary
Electronic Database
Sort, Analyze and interpret Data
Organize data and prepare final outline.

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1st step

Title
fly

Title
page

Letter of
Transmittal

Table of
Synopsis/
contents Ex. summary

THE REPORT PROPER

Title
Page

Letter of
Transmittal

Table of
contents

Synopsis

THE REPORT PROPER

Title
page

Table
of
contents

2 step
nd

3rd step

Combination transmittal synopsis

Title
page

THE REPORT PROPER

Combination
Transmittal
Synopsis

4th step

THE REPORT PROPER

Title
page

5th step

THE REPORT
PROPER

LETTER REPORT

6th step
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MEMO
REPORT

Pagination in the Long Report

The order of parts in a long report is as follows. Note the assignment of page
numbers, involving both small Roman numerals and Arabic numbers.
Flysheetno number
Title Pagecount it, but no number
Letter of Transmittalcount it, but no number
Letter of Authorization----count it, but no number
Table of Contentssmall Roman numeral
Table of Figuressmall Roman numeral
Abstract/Executive Summarysmall Roman numeral
Bodynumbered from 1 in Arabic numbers
Appendixcontinue Arabic numbers
Notescontinue Arabic numbers
Bibliographycontinue Arabic numbers

Main Parts of the Report

1.

INTRODUCTION

2.
3.

Background
Authorization
Plan of presentation
Problem
Purpose
Scope
Methodology
Sources
Definition of Terms
Limitations
Brief Statement of results

Text : All necessary Explanation and support

Terminal section, Conclusion, Recommendation
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CHECKLIST FOR WRITING THE MAIN

SECTIONS OF A REPORT:
THE INTRODUCTION
Some of these elements will be included when
necessary: purpose (always), authorization, sources,
scope, definitions, background, limits, brief mention
of results, list of topics to be discussed

If a reports introductory elements are stated in one

or two short paragraphs at the beginning, the title
Introduction is omitted
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CHECKLIST FOR WRITING THE MAIN SECTIONS OF A REPORT:

TEXT (DISCUSSION, BODY)

Present all relevant facts accurately and impartially

Organize your report by the inductive or deductive plan business reports are usually written in the deductive plan
Emphasize important ideas by showing details, placing
them in prominent positions and using meaningful names
Include visual aids
Use heading to guide the reader through the report, but
write your sentences and paragraphs so that they can stand
alone as if the headings did not exist
Use topic sentences for most paragraphs, and use an
introductory paragraph at the beginning of a major section
that contains two or more subdivisions
Apply the seven C writing principles
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CHECKLIST FOR WRITING THE MAIN SECTIONS OF A REPORT:

TERMINAL SECTION (SUMMARY, CONLUSION, RECOMMENDATION)

Be sure that your terminal section is an integral part of the report

and follows logically from the facts already presented in the text
Remember that a summary condenses the text, conclusions
evaluate the text, and recommendations offer specific courses of
action
Do not include any new material in the terminal section of the
report
Usually list summary points in the same order as topics discussed
in the text
Support your conclusions or recommendations with ample
appropriate facts that are up to date and accurate
If you have have more than one conclusion or recommendation,
list and number them
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Plans for Organizing Report Body

Deductive Arrangement
Inductive Arrangement

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Formal/Long Reports
Prefatory Parts

Cover Design and wordings of title

Title fly and title page
Letter of Memorandum of Authorization
Letter of memorandum of Transmittal
Table of contents
Table of Figures
Abstract /Synopsis/Executive summary

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Formal/Long Reports
Supplemental Parts
Bibliography/ References or other Appropriate list
Appendix/ Annexures
Glossary/ Definitions

Presentation of the Formal Reports

Writing the First Draft
Editing and Revising the Rough Drafts
Typing the formal report

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Types of outlines
Descriptive (topical) outline
Industry characteristics:
A. Annual Sales
B. Profitability
C. Growth rate
1. Sales
2. Profit
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 Question Form
1.
A.
B.
C.

What is the nature of the industry?

What are the annual sales?
Is the industry profitable?
What is the pattern of growth?
1. Sales growth?
2. Profit growth?
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 Summary form
1. Flour milling is mature industry
A. Market is large
B. Profit margins are narrow
C. Growth is modest
1. Sales growth averages less than 3 % a
year
2. Growth in profits is flat
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Degrees of Headings
After choosing your organizational plan and the wording of your main headings,
you next choose a way to show degrees for various items in your outline.
For long report, three ways to number heading degrees.
Numeral-Letter Combination: it is used in business.
Decimal System: it is used in scientific and technical reports.
Letter- Numeral Combination: it is used by those who prefer letters before
main heading

 Degree of Heading

Introduction

Text/
Discussion

Numeral-Letter Combination:

1st
2d
2d
2d

I.

1st
2d
3d
3d
2d
3d
3d
4th
4th
5th
5th

II.
A.
1.
2.
B.
1.
2.

A.
B.
C.

a.

b.
(1)

(2)

Text/
Discussion

1st
2d
3d
3d
2d
3d
3d

III.

1st
2d

IV.

3dh
3d
2d
3d
3d
Terminal
20

1st
2d

A.
1.
2.
B.
1.
2.

A.
1.

2.
B.
1.
2.

Serif or Sans Serif That is the Question!

d
Seri
f

Sans
serif

 Reports that are to be typewritten or printed

should be done in serif type

A serif is a style of letters that have a little piece

sticking out of the vertical part of the letter
The serif helps tie the letters together and make
reading easier

Electronic reports, meant to be seen only on a

computer, should be done sans serif because
the resolution tends to deform the serif and
make the reading more difficult

CHECKLIST OF C QUALITIES FOR REPORTS:

COMPLETENESS & CONCISENESS

Include in the report all facts needed to answer both primary

and secondary readers questions relevant to the reports
purpose - use an appendix for relevant facts too detailed to be
in the body
Cover the what, why, when, where, who and how
Give the person who requested the report what he or she wants
Trim the report to essentials that fit the purpose and reader
requirements
Avoid wordy, trite expressions, unnecessary repetitions and
overuse of articles and prepositional phrases
Present both favorable and unfavorable factors
Include whatever prefatory and supplemental parts are
desirable
PIM- Pakistan Institute of Management

CHECKLIST OF C QUALITIES FOR REPORTS:

CONCRETENESS, CONVICTION & OBJECTIVITY

Use specific words and figures

Identify the information source
Substantiate a sources reliability
Be sure you yourself are objective in your quotations,
paraphrasing and abstracting
Consider carefully the basis for your inferences
Avoid emotional writing and present facts impartially
Use mostly active and not passive verbs
Instead of would, could, use will, can or may
Write in the present tense whenever possible
Base your conclusions or your summary statement on adequate
facts and be sure your written presentation is logical

PIM- Pakistan Institute of Management

CHECKLIST OF C QUALITIES FOR REPORTS:

CLARITY

Phrase all statements so the reader can easily understand them

Include definitions of any technical terms or abbreviations
In computing figures use percentage, ranks, ratios or round off
figures for easier reader comprehension
Use headings to guide the reader, but be sure your writing is clear and
coherent without them
Use transitional words and phrases (such as, also, on the other hand)
to link sentences and ideas together
Use introductory sentences with forward or backward references to
link paragraphs or sections
Use introductory, summary or concluding, and transitional
paragraphs to tie together sections of a report
List and number conclusions/recommendations if you have more than
one
Use graphic aids
PIM- Pakistan Institute of Management

CHECKLIST OF C QUALITIES FOR REPORTS:

CORRECTNESS

Double check accuracy of facts, grammar, spelling,

relationship of prefatory and supplemental parts to the text,
and typing
Place the most important ideas in the highest of headings
Use good judgement in the number of section headings for
readability
Never use a report title as a section heading
Include no new material in the terminal section
Edit and revise your drafts and correct errors
See that the report layout is attractive and not crowded
In a long report, check for accuracy of all prefatory and
supplemental parts
Word your conclusion accurately

PIM- Pakistan Institute of Management

CHECKLIST OF C QUALITIES FOR REPORTS:

CONSIDERATION & COURTESY
Be honest in your research, analysis, interpretation, organization,
presentation of facts, figures and comments
Choose your organizational plan (inductive or deductive) for the most
effective reader reaction
Organize text topics after considering what will be most meaningful
for the reader
Adapt writing style and formality to the reader
Handle disagreeable material tactfully and courteously
When a decision is close, present in the terminal section both the pros
and cons
Base your recommendations on logical conclusions, resulting from
objective presentation of facts and not on emotional appeal
Make your report interesting as well as readable
Omit your own opinion unless the reader asked for it and clearly label
it
PIM- Pakistan Institute of Management

I believe in miracles
in every area of life
except writing.
Experience has shown me
that there are no miracles in writing.
The only thing
that produces good writing
is hard work.
(Isaac Bashevis Singer)