TASK REPORTS

NAME : SILVI NURAINI

CLASS : AK 3C
NIM : 2005081074
SUBJECT : CORE ADVANCED ENGLISH
TEACHERS : DRA. HEDDY, M. HUM.
SEMESTER : THIRD
DAY/ DATE : MONDAY/ 25 OCTOBER 2021

Report is a written or spoken description of a situation or event, giving people the

information they need. Scientificly, REPORTS are documents which present specific, focused
content often the result of an experiment, investigation, or an inquiry – to a specific audience.
The audience may be public or private, an individual or the public in general. Reports are used
in government, business, education, and science. Some example of reports are: scientific
reports, annual reports, trip reports , news reports
Instructions:
1. Find more definitions of REPORT according to different experts.
Answer :
 Keraf (2001: 284)
A report is a way of communication in which the author conveys information to
a person or entity because of the responsibilities assigned to him.

 J.C. Denyern
The report is a communication tool where the writer makes some conclusions or
the circumstances that have been investigated.

 Prof. Dr. Prajudi Atmosudirjo

Report is any writing that contains the results of data processing and
information.

 Alawiyah
Reports are information from an officer or official to another officer or official
in an administrative system.

 Mulyadi
The report is the output of the accounting information system in the form of
computer printouts and display on a computer monitor screen.
  According to Keraf
The report is one way of communication where the author can convey
information to other people or organizations because of the responsibilities
assigned to him.

 According to Indah,
A report is an essay that contains an explanation of events or activities that have
been carried out.

 According to Rama and Jones,

A report is a well-organized and formatted presentation of data.

 According to Soegito,
Reports are information that is supported by complete data and in accordance
with the facts that occurred. Data must be structured in such a way that it is
reliable and easy to understand.

2. Mention Common Structure of a report. Explain the content of each part,

including examples.
Answer :
Reports follow a standardised format. This allows the reader to find the information
easily and focus on specific areas. Report can be divided into three major parts-

Report
Structure

Main text End Part

Preliminary
Parts

1. Preliminary Parts: In its preliminary portion the report should carry a title and date,
followed by acknowledgements in the form of ‘Preface’ or ‘Foreword’. Then there
should be a table of contents followed by list of tables and illustrations so that the
decision-maker or anybody interested in reading the report can easily locate the
location of required information.
2. Main text: The main text provides the complete outline of the research report along
with all details. Title of the research study is repeated at the top of the first page of the
main text and then follows the other details on pages numbered consecutively,
 beginning with the second page. Each main section of the report should begin on a
new page. The main text of the report should have the following sections:
a. Introduction: The purpose of introduction is to introduce the research project to
the readers. It should contain a clear statement of the objectives of research i.e.,
enough background should be given to make clear to the reader why the problem
was considered worth investigating. A brief summary of other relevant research
may also be stated so that the present study can be seen in that context. The
hypotheses of study, if any, and the definitions of the major concepts employed in
the study should be explicitly stated in the introduction of the report. The
methodology adopted in conducting the study must be fully explained. The
statistical analysis adopted must also be clearly stated. In addition to all this, the
scope of the study should be stated and the boundary lines be demarcated. The
various limitations, under which the research project was completed, must also be
narrated.
b. Statement of findings and recommendations: After introduction, the research
report must contain a statement of findings and recommendations in non-technical
language so that it can be easily understood by all concerned. If the findings
happen to be extensive, at this point they should be put in the summarised form.
c. Results: A detailed presentation of the findings of the study, with supporting data
in the form of tables and charts together with a validation of results, is the next
step in writing the main text of the report. The result section of the report should
contain statistical summaries and reductions of the data rather than the raw data.
All the results should be presented in logical sequence and splitted into readily
identifiable sections.
d. Implications of the results: Toward the end of the main text, the researcher
should again put down the results of his research clearly and precisely. He/she
should, state the implications that flow from the results of the study, for the
general reader is interested in the implications for understanding the human
behaviour.
e. Summary: It has become customary to conclude the research report with a very
brief summary, resting in brief the research problem, the methodology, the major
findings and the major conclusions drawn from the research results.
3. End Matter: At the end of the report, appendices should be enlisted in respect of all
technical data such as questionnaires, sample information, mathematical derivations
and the like ones. Bibliography of sources consulted should also be given.
The above discussion may summarise with the same headings in the following
table as a ready reference
S.N. Section Purpose
1. Title Page (Not part Gives the title of the report, the researcher’s
of the word count) name/number, the name of the person the
report is being submitted to, and the
completion date.
2. Table of Contents Shows the sections of the report. Gives the
(Not part of the word headings, subheadings and page numbers.
count)
3. Abstract or Executive Gives a summary of the whole report.
Summary Outlines the report’s purpose,methodology,
findings, main conclusions and
recommendations. Mainly written in past
tense, and prepared last.
4. Terms of Reference Briefly states the purpose and scope of the
report. This includes who requested the
report, the main issues or problems to be
identified, the reason for undertaking the
report and the due date of the report.
5. Procedure Outlines the methods used to collect
information e.g. interviews, questionnaires,
observations and/or research.
6. Introduction (May be Outlines the context, background and
used instead of the purpose of the report. Defines terms and sets
Terms of Reference limits of the investigation. The
and Procedure) reader/audience can easily identify what the
report is about, how information was
gathered, and why the report is needed.
Mainly uses past tense and can be written
last – but is presented first.
7. Findings and/or Findings: What was found during the
Discussion For this research or investigation. Gives the facts
section, avoid using only – no interpretation by the writer of the
the headings report. Tables, graphs or diagrams can be
“Findings” or used. Must be relevant to the issues and
“Discussion”. problems identified in the Terms of
Instead, create Reference. Arranged in a logical order with
 headings and sub- headings and sub- headings. Discussion:
headings that You may also be required to analyse,
identify the main interpret and evaluate the findings. The
issues or problems. discussion draws together different parts of
the findings and may refer to findings of
other studies and/or theories. of the findings
and may refer to findings of other studies
and/or theories.
8. Conclusions Brief statements of the key findings of the
report (full explanation is given in the
Findings and/or Discussion).
Arranged so the major conclusions
come first. Should relate directly to the
objectives set out in the Terms of Reference
or Introduction. Follow logically from the
facts in the Findings and/or Discussion. Must
be complete enough for recommendations to
be made from them.
9. Recommendations The opinions of the writer of the report
(note: not all reports about possible changes, or solutions to the
give problems, including who should take action,
recommendations) what should be done, when and how it
should be done.
10. References (Not part A list of the sources that are used in and
of the word count referred to in the report. Use APA
referencing style.
11. Bibliography (Not Lists any sources that were read for the
always required) research but were not cited in the report.
(Bibliography is not included in the word
count).
12. Appendices (Not Additional relevant information. May
always required) include interview questions, surveys,
glossary etc. (Appendices are not included in
the word count).
3. Mention more examples of report.
Answer :
Some typology of research reports is more popular for business purposes can be as:
1. Formal and Informal report
2. Written and Oral report
3. Internal and external report
4. long and short report
5. Descriptive and Analytical report
6. Technical and popular report

 Report Types by time

 Periodic reports are reports that are made periodically or routinely
within a certain period of time (daily, weekly, monthly, or annual
reports).
 Incidental reports are reports that are made when needed.
 Types of Reports by form
 Reports in the form of letters are reports made in writing in the form of
letters, the contents of which are between one to four pages.
 Reports in the form of manuscripts are reports submitted in manuscript
form, both short and long manuscripts.
 A memo report is a report written using a memo. Generally the content
of the report is short.
 Type of Report based on submission
 An oral report is a report submitted directly
 Written reports are reports made in written form (a series of sentences
and numbers).
 Visual reports are reports delivered through sight or other media such as
presentations.
 Types of Reports by nature
 An ordinary report is a report whose contents are ordinary and not
confidential, so that if the report is read by others, it will not have a
negative impact
 Important reports are reports whose contents are important and
confidential, so that only certain people are allowed to know about them.
 Types of Reports based on their contents
 Informative reports are reports whose contents only contain information
  Recommendation report is a report which contains a brief assessment
without any further discussion
 An analysis report is a report containing the results of an in-depth
analysis
 Feasibility report is a report that contains the results of determining the
feasibility or choosing which one is the best
 An accountability report is a report that contains the responsibility for
the duties of a person or group to the superior who gave the task.

4. Mention the 5 components of a Financial Report. Explain the content.

Answer:
These Financial Statements contain five main elements of the entity’s financial
information, and these five elements of financial statements are:
 Assets,
 Liabilities,
 Equities,
 Revenues
 Expenses
a) Assets:
The official definition of assets are defined by IASB’s Framework for
preparation and presentation of financial statements are the resources control by the
entity as the result of past events and from which the future economic benefits are
expected to flow the entity.
For example, the account receivable is the asset of the entity.
Right here could mean the right to use or control the physical assets or the intellectual
property, or it could be linked to the other entity’s obligation to pay or transfer the
assets to the entity.
In the accounting equation, assets are calculated by the accumulation of equity
and liabilities.Here are examples of assets: Land, Building, Property, Computer
equipment, Cash in bank, Cash on hand, Cash advance, Petty cash, Inventories,
Account receivables, Prepaid expenses, Goodwill, And other assets that meet the
definition of assets above.
Assets are considered the first element of financial statements, and they report
only in the balance sheets. They are staying on the top of the balance sheets.
In general, assets are classified into two types based on the company’s policies and
following international accounting standards.
 Current assets:
The first asset class is the current asset which refers to short-term assets, and
these kinds of assets are not depreciated. The movement or usages of them are directly
charged to the income statement.
For example, the usages of inventories are charged as operating expenses or
costs of goods sold in the income statement. Some of the current assets are just moved
from one accounting item to another
For example, accounts receivable are moved to cash in the bank or cash on hand
when the entity collects customer payment.
Current assets generally have a useful life in less than 12 months from the ending
date of the reporting period. It is assumed that the entity could use or convert the
current assets into cash in less than 12 months.
If the portion of assets will be converted or collected in less than 12 months, and
other assets have more than 12 months, then the portion that has more than 12 months
should be recorded or classified as non-current assets.

Non-current assets:
The second types of assets are fixed assets. These kinds of assets normally refer
to assets that use more than one year and with large amounts as well as are not for
trading or holders for price appreciation.
In other words, fixed assets are the resources based on nature converted into cash
or cash equivalent in more than one year accounting period.
It is based on the company’s policies to recognize which amount should be
classed as current assets and which amount should go to fixed assets. Yet, the policies
should be aligned with current practice or market and reflect the real economic value.
Fixed assets are decreasing value from period to period because of their usages or
impairment of their economic value. Depreciation and impairment of fixed assets are
charged into the income statement. They report cumulatively in the contra account to
fixed assets in the balance sheet called accumulated depreciation.
Assets of the entity at the specific period can be calculated by the accumulation of
liabilities and equities or total current assets plus total fixed assets.

b) Liabilities:
The official definition of liabilities define by IASB’s Framework for preparation
and presentation of financial statements are the present obligations arising from the past
events, the settlement of which is expected to result in an outflow from entity resources
 embodying economic benefit.
Here are examples of Liabilities in Financial Statements: Bank Loan, Overdraft,
Interest payable, Tax payable, Account payable, Noted payable, Borrowing from parent
company, Intercompany account payable, Salary payable
Liabilities are classified into two different types: Current liabilities and Non-
current Liabilities. Current Liabilities refer to the kind of liabilities expected to settle
within 12 months after the reporting date.
For example, salaries payable are classed as current liabilities because they are
expected to pay an employee in the following month.
Non-current liabilities refer to liabilities that are expected to settle in more than
12 months. For example, a long-term loan from a bank that term of payments is more
than 12 is classed as non-current liabilities. Liabilities records only on the balance sheet
and are considered as the second element of financial statements.
Liabilities can be calculated by eliminating the total equities from total assets or
accumulating total current liabilities and total long-term liabilities.

c) Equity:
Equity is officially defined by IASB’s Framework for preparation and
presentation of financial statements, is the residual interest in the assets of the entity
after deducting all its liabilities.
Example: By solving the above definition, Equities = Assets – Liabilities. A
good example of Equity is Ordinary Shares Capital and Retained Earnings. That means
equity increase or decrease depending on the movement of assets and liabilities.
For example, if assets are increasing and the liabilities are stable, then equities
will increase. However, if assets are stable and liabilities are increased, the equity will
decrease.
The items that records in equity are: Share capital, Retain earning or retain losses,
Revaluation gain, Dividends payment

d) Revenues:
The official definition of revenues defined by IASB’s Framework for preparation
and presentation of the financial statement is an increase in the economic benefits
during the accounting period in the form of inflows or enhancements of assets or
decrease of liabilities that result in increases in equity, other than those relating to
contributions from equity participants.
An example of revenues is sales revenues from selling goods or rendering
 services, interest incomes from bank deposits, and a dividend received from equity
investments
In the income statement, income is sometimes called sales revenues or Revenues.
These are referred to like the same things.Revenues in the income statement are records
altogether for both the revenues from selling the entity’s main products or services
( principle activities) and revenues that the entity generates from the entity’s non-
activities.
There are two accounting principles use to record and recognize revenues in the
income statement. First, it uses a cash basis, and second, it uses an accrual basis. Cash
basis, revenues, or income is recognized at the time cash is received or collected. In
contrast, accrual basis, revenue, or income are recognized when risks and rewards are
transferred from sellers to buyers. The control over the products or services is handed
over from the seller to the buyer.

e) Expenses:
The official definition of Expenses defined by IASB’s Framework for preparation and
presentation of a financial statement is decreased in economic benefits during the
accounting period in the form of outflows or depreciation of assets or incurred of
liabilities that result in decreases in equity, other than those relating to distributions to
equity participants.
Expenses here refer to the expenses that occur for daily operational costs. Those
expenses are: Cost of goods sold, Salaries expenses, Depreciation, Interest Expenses,
Tax expenses, Utility expenses, Transportation Cost, Marketing Expenses, Rental
Expenses, Repair and maintenance, Internet Fee, Telephone fee
Expenses are records as operational costs in the income statement in the period
they have occurred.Well, sometimes they called period cost including the cost of goods
sold and administrative cost. Actually, these expenses are different from capital
expenditures which are paid for purchasing fixed assets.
Conclusion:
The above are the five main financial statements that you could find in the
income statement and balance sheet.Assets are resources own by the entity. Liabilities
are an obligation that the entity owes to others. Equities are the difference between
assets and liabilities.
Revenues are the sales of goods or services, and finally, expenses are the
operating costs of the entity.
 DAFTAR PUSTAKA
https://www.wikiaccounting.com/elements-financial-statements/
https://www.lkouniv.ac.in/site/writereaddata/siteContent/202004080628301891arvind_BR
M_Report_Writing
https://kamus.tokopedia.com/l/laporan