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CA Foundation Exam June 2023 » CA Foundation Study Material » Business Correspondence » Report
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Report

A report is a document, drafted to deliver certain information to a particular target audience. This is a concise guide to understand what is report writing.

Table of Content
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Reports are essential in business correspondence. Questions like what is a report, how to write an effective report are often confronted by many. Therefore, this article is intended to inform about what is a report and its characteristics and types. This is followed by what is report writing. Keeping certain features in mind while writing a report is necessary but it does not need to be exhaustive.

What is a Report?

A report is generally a formally organised written document to convey information to a particular target audience about a written statement on the facts of “a situation, project, process or test; how these facts were ascertained; their significance; the conclusions that have been drawn from them; and [in some cases] the recommendations that are being made” as Sharma and Mohan observe. This definition succinctly captures what is a report. 

Based on its functionality, reports can be categorised broadly into two types. Some reports comprise only factual information to convey concisely to the target audience. These reports can be called Informational Reports. On the other hand, some reports consist of analytical methods to carefully analyse the data and draw out certain observations from the analysis. These reports are called Analytical Reports. 

Characteristics

Now that we have got a clear idea about what is a report, let’s move on to some of its essential characteristics. 

  1. A report should be clear and concise. If a report fails to convey its content to its target audience in comprehensible terms then there is no point in writing a report. 
  2. The factual data reported in the document should be accurate.
  3. A report is effective when it is in tune with the needs of its target audience. 

Besides the two broad distinctions mentioned in the What is a Report section, there are other categorisations as well, such as research reports, statutory reports, non-statutory reports, explanatory reports and special reports. However, this article specifically focuses on one of them, namely the Research Report. 

Research Report

The research report comprises data that has been recorded by a researcher in an investigation. However, to make a research report the researcher critically analyses the data assembled through communication (qualitative method) or surveys. The different components needed in the preparation for it may give a clearer understanding of what a research report.     

Market research is essential for any business organisation to maintain business practices in the competitive domain of the market where lots of variations and substitutes can be found for similar products. Hence, understanding what is research report is crucial. 

The research report should contain a summary, an introduction, a methodology, and report results. Going through all the required steps is necessary for an effective research report.

What is Report Writing?

After gathering a graspable understanding of what is a report we must need to turn to how a report can be written. Several features that make an effective report should be kept in mind while writing a business report. 

The report should be based on a specific and precise issue and should comprise both the negative and positive aspects. In other words, it should not be biased or present an incomplete picture. Everything documented in the report should be supported by authentic and verifiable sources. Moreover, it should cater a thorough analysis of the issue to the target audience and whatever the conclusions may be, it should be able to provide certain alternative measures as well. 

Business Report and Technical report

Many a time there occurs confusion among students if business reports and technical reports are the same things. To evade this confusion let us get a clearer picture of what is a technical report. 

A technical report is formulated to convey technical information and analyses clearly and concisely. This report comprises several sections like a summary, an introduction, methodology, and concrete conclusions with references. 

The main differences, hence, are not structural but based on the subject matter. While business reports deal with business-related issues, technical reports mainly focus on technological aspects. 

Conclusion

Reports are formally organised data and analysis catered to a target audience that conveys information through facts, figures, and analytical insights. As we have seen reports are of several types and often they are categorised based on either their structures or their functionality. Among several types of reports research reports are reports where data is accumulated through a qualitative method or survey and then analysed to draw a conclusion and provide alternatives. This is an introduction and a very concise guide to reporting writing, following the above-mentioned rules properly one can excel in producing correct and effective business reports. 

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Frequently asked questions

Get answers to the most common queries related to the CA Examination Preparation.

What is a report?

Answer – A report is a document that is organised to accumulate data clearly and comprehensively, and comprise...Read full

What are some characteristics of a report?

Answer – Reports should be clear, to the point, and precise. It should not impart any inaccurate knowledge, no...Read full

What are the different types of reports?

Answer – There are several types of reports. Broadly they can be categorised into two sanctions, such as Infor...Read full

What is report writing?

Answer – Report writing is the process of writing a report maintaining its several components. The reports sho...Read full

What is Technical Report?

Answer – Technical reports comprise technical data and analyses which should be supplied with a research metho...Read full

Answer – A report is a document that is organised to accumulate data clearly and comprehensively, and comprises analyses from which a certain conclusion can be drawn which is relevant to the concerned business organisation. 

 

Answer – Reports should be clear, to the point, and precise. It should not impart any inaccurate knowledge, nor should it present a partial or incomplete picture of the concerned issue. Reports should be provided with verifiable authentic data.

Answer – There are several types of reports. Broadly they can be categorised into two sanctions, such as Informational Reports and Analytical reports. Besides these two types, there are also research reports, statutory reports, non-statutory reports, and special reports. 

Answer – Report writing is the process of writing a report maintaining its several components. The reports should be factually authentic and relevant to the needs of the organisation. To write an effective report, a summary, an introduction, methodology, the results, and conclusions should be incorporated in the report. The information incorporated in the report should not be incomprehensible or inaccurate. Charts and graphs can be useful in explaining the data included in the report and help in enhancing the quality of the report. 

Answer – Technical reports comprise technical data and analyses which should be supplied with a research methodology and verifiable resources. Technical reports primarily deal with technological concerns as their subject matter. 

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