Report Writing

What is a report?
• Derived from the Latin word “Reportare” which means “to carry
back”.
• To convey or to transmit
• A document or a description of an event which is carried to someone
who is not present on the scene
• Memorandums, letters and news items
• A writing for an event which has already occurred
“A report is a document in which a given problem
is examined for conveying information, reporting findings,
putting forward ideas and sometimes making
recommendations.”
Why is a report written?
• To take the decisions
• To assess, evaluate and appraise the employees and their activities
• To bring co-ordination among activities
• To monitor/ supervise business matters objectively
• To help in planning
• To provide factual and real information
• To control devices and actions
Methods of Business Report
Oral reports
• Group meetings, conversation with an individual, etc.
• Save the reporter’s time
• Not to be preserved unless tape recorded
• Less accurate
• Less formal
Written Reports Graphic Reports
• Time taking * Charts
• Lengthy * Diagrams
• More Formal * Pictures
• More Accurate
• Recorded
Categories of Business Reports
• External Reports- a public document like income statement, balance
sheet, etc.
• Internal Reports – meant for different levels of management like
top, middle and lower level.
• Formal Reports – formal communication, established
statutes/procedures, certain structures, etc.
Mandatory parts: Title, copyright Notice, Preface, Acknowledgements,
Table of contents, Introduction, Discussion, Conclusion, Summary,
Recommendations, etc.
Supplementary parts: Appendix, List of References, Bibliography,
Glossary, Index, etc.
• Informal Reports: Person to person, non-formal procedure, no
statutory obligation but concentrate on the body of the report.
• Information Reports: Useful for planning and policy formation,
trend and analysis seeking, etc.
• Control Reports: Provide facts, spot deviations, individual
assessment, managerial control, etc.
• Financial Reports: Financial concerns, static and dynamic status, etc.
Balance Sheet, Fund Flow Statement, Cash Flow Statement

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 Qualities of a Good Business Report
1. Good form and content
2. Simplicity-language and presentation
3. Consistency – linkage, classification, tabulation, etc.
4. Comparability – comparison, past and present standards, etc.
5. Promptness – proper record keeping system, centralized work, etc.
6. Relevancy – to the point, etc.
7. Accuracy – no approximation, etc.
8. Controllability – controllable variances, avoid beyond control
variances, etc.
9. Cost consideration
10. Frequency of the report – monthly, weekly, etc.
11. Authentic Data – empirical, calculated, tabulated, no
approximations, etc.
12. Brevity
13. Objectivity
14. Tone – formal, impersonal, 3rd person narrative, etc.
15. Complete

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 Patters of Parts of Report
1. Short Reports
(Body)
a. Introduction
b. Text
1. Methodology
2. Findings
3 Conclusion
a. Suggestions
2. Long Reports
(In booklet form)
1. Title page: Subject, name of the recipient, name of the writer and
date of completion.
2. Letter of Authorization
3. Letter of Transmittal: Acknowledgement
4. Preface: Subject and scope of the report in general
5. Table of Contents: List of the main headings of the report with
page no.
6. Table of Charts: Charts, maps and other illustrations.
7. Methodology
8. Text
9. Terminal Section
10. Appendix: Collection of material, resources, allied data, etc.
11. Bibliography: List of books, magazines, journals, publications, etc.
12. Index: Alphabetical list for the reader with terms, words, names
etc.

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Market Terms
1. Market 2. Market
1. Place of business activity 3. Upward trend
2. Sale and purchase 5. Bear
3. Sellers and buyers 1. A speculator
2. Bull 2. Buys at low price
1. A speculator 3. Sells at high price
2. Buys at low price 6. Bear Raid
3. Sells at high price 1. Try to decrease the price
4. Long (US) 2. An Effort to influence the price
3. Bull Campaign 3. Artificial means
1. Bull activity / Bull support 4. Rumours, false news, etc.
2. An Effort to influence the price 7. Bearish
3. Artificial means 2. Market
4. Rumours, false news, etc. 3. Downward trend
4. Bullish
1. Bull factor / Bull Settlement
8. Stag 12. Market Price
1. Person 1. Actual paid price
2. Buys newly issued stock 2. Determined by two factors –
3. Sell quickly demand and supply
9. Lame Duck 13. Street Price
1. Companies 1. Stock exchange is closed
2. Near to destruction 2. Selling of securities outside
3. Govt. support 3. Privately quoted price
10. Blue Chips 14. Demurrage
1. Stock / Shares 1. Daily charges
2. Well established, well reputed, 2. Detention of a ship/railway
sound, etc. bogie beyond the agreed
3. Little risk of losing capital or number of days
income 15. Dumping
11. Market Value 1. Sale of goods in a foreign
1. Expected price market
2. Average value 2. World of competition
3. Short-term market 3. Low price sale
4. Capture the market
16. Glut
1. Situation in the market
2. Excessive supply of goods
3. Reduces profit margin
4. Makes the market stagnant
17. Good-will
1. Value of a firm’s name and
reputation
2. Right to adopt the trade name
18. Haggling
1. Bargaining
2. Fix rates by making offers and
counter offers
3. Found in retail market
4. Normal feature of an organized
market
19. Hedging
1. A shield against the loss
2. Protection against
unfavorable movements of
prices
3. Purchase more than one
share
4. Make his business shared
20. Indemnity
1. A legal undertaking of
responsibility
2. A shield against loss or
damages in particular
circumstances
22. Insolvent
1. A person
2. Inability to pay the debt
3. Debt exceeds the value of his
property
23. Invoice 28. Premium
1. A statement 1. A periodical payment
2. Full particulars of quality, quantity 2. Something above the fixed or
and price of goods nominal price
24. Overdraft 3. Usually related to an insurance
1. Amount of money company
2. Drawn in excess of one’s credit 29. Ready Business
balance in the bank 1. Ready lots, ready delivery, etc.
25. Pegging 2. Sale of goods in hands
1. An operation 3. Delivery of the goods on the spot
2. Maintain rates artificially 30. Recession
3. Manipulation of prices 1. A great depression
4. Peggling 2. Fall in price
26. Power of attorney 3. Considerable unemployment
1. An authorized party 31. Rigging
2. An agent of one giving authority 1. Design operations
3. A power to act on one’s behalf 2. Create an artificial market
4. Receive debts and sign documents 3. Bulls manipulate to control the
27. Quotation market
1. A statement of prices of goods
2. Terms for the provisions of goods
31. Set back 36. Tendency
1. Sudden fall in prices 1. Movement of prices and prospects
2. Usually after sound business of business
32. Speculation 2. Boom, slump, rising, falling, upward,
1. A hope of making profit by a bull downward, optimistic and
2. Selling of goods and securities pessimistic.
33. Stock Exchange 37. Tender
1. A highly organized market 1. An offer to supply goods
2. Deals in stocks and shares 2. A response to a public
3. Only members are admitted 38. Turnover
4. Follows a set of rules 1. Total sales of a commodity
5. Transection through brokers 2. Either in terms of money or
exchange of goods
34. Strading
3. Total transaction of a business firm
1. Straddling on a particular day
2. An operation to take advantage 39. Affidavit
3. Abnormal differences in the rates 1. A legal document
4. Same market 2. Written form
35. Street Price 3. Oath before an authority
1. Quoted out of the house
2. After close of the stock exchange
40. Arbitrage
1. A business transaction
2. Purchase and sale in different
markets simultaneously
3. Profit depends upon
a). Quick means of
communication
b). Knowledge of difference of
prices in different markets
41. Arrival
1. Fresh stock of goods in the
presence of old stock
2. Particular day
3. Shows increase in the supply of
goods
42. Bad debt
1. An uncollectable debt
2. Few chances of receiving
43. Bank draft
1. A form of cheque
2. A bill of exchange
3. Drawn by a banker/his agent
44. Bear account
1. Situation of market
2. Oversold commodity due to
bear speculation
3. No possession of oversold
commodity for delivery
45. Bill of sale
1. A document
2. A right to transfer the
personal property from one
to another
3. Used as a security for loan
46. Boom
1. A period
2. Heavy business
3. Rising price
4. Absence of unemployment
5. Increased profits
47. Broker 51. Closing price
1. An agent 1. The price of the last sale
2. Sells and purchases on the behalf 2. Particular day
of others
3. An organized market
3. Don’t possess the goods
52. Demand draft
48. Buoyancy of the market
1. A cheque
1. A tendency
2. Issued by one branch of the
2. Increasing prices of the
same bank to another in
commodities
another city
49. Cap price
3. Make payment to the holder of
1. The highest price
the draft
2. Possible to be / can be paid by the
53. Depression
buyer
3. Peak / top price
1. A period
50. Clogging 2. Lower business activity / prices /
wages / employment / pessimism
1. Obstruction
in businessmen
2. A situation
54. Dips
3. Market is filled with surplus funds
1. A deep and abrupt fall in prices
4. Blocks the normal flow of business
55. Ex-ship 59. Volume
1. Cost 1. Amount of business
2. Conveyance of the goods from 2. Business done in a market during
dock / station / port a specified period
56. Face value 60. Deflation
1. Normal value printed or written 1. Deliberate reduction in the
on a document / bank note / coin amount of money in circulation
2. Market value may be higher / 2. Cause a fall in prices
lower
61. Slump
57. Flat
1. A period of falling business and
1. Price level small business
2. Applies to all the things in the 62. Stock exchange
shop
1. A place
3. Almost minimum or bottom price
2. Stocks, bonds, shares and
58. Floor price securities are purchased or sold
1. Minimum price 3. Brokers
2. Fixed by the govt. 4. Definite rules
5. Regular hours
63. Annuity 68. Chamber of Commerce
1. Payment 1. A voluntary association
2. Annually paid 2. People engage on practical
commerce and industry
64. Bankrupt
3. Develop trade and industry of the
1. A person
local market
2. Unable to pay his creditor in full
69. Depreciation
65. Bank return
1. Gradual shrinkage in the value
1. A weekly statement of something
2. Consists of assets and liabilities 2. Wear and tear
3. Used in banking and accounts 3. Fall in price of anything
deptt.
70. Entrepreneur
66. Contraband
1. A person
1. Consignment whose export and
2. Organizes and conducts
import is prohibited by law
business
67. Copy right
71. Gross profit
1. The sole right to print or publish
1. Selling price – cost of goods
something which belongs to the
author or assignee.
72. Inflation 77. Warranty
1. A rapid rise in price 1. A statement of fact in a contract
2. Increase in the supply of money 2. Right to claim damages
3. Govt. 78.Voucher
73. Mortgage 1. A receipt
1. Property as a security for a debt 2. A writing to attest any alleged act
2. Debt is lost 3. Payment of money
3. Interest is not paid
79. Bullion
4. Expiry of a certain period
1. Gold or silver in mass
74. Royalty
80. Budget
1. A payment
1. Summary
2. Made in return for some
transference of privilege 2. Planned financial report
75. Rebate 3. A plan of expenditures over a
1. Discount period
2. Deduction from a sum to be paid 81. Barter
76. Sleeping partner 1. Exchange of goods with goods
1. A person 2. No use of money
2. An investor
3. Has no part in management
82.Bond
1. A document
2. Substitute for money
3. Replaced with money under
certain conditions
4. Time bound
83.Subsidy
1. A payment made by govt. / its
agency to an industry
2. Under some specific causes
3. To support
4. To keep the prices at desired level

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