BCom Report Writing Notes Study Material
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BCom Report Writing Notes Study Material
REPORT
Report in part of a process in which detailed information or knowledge is made available to those who need it. During business there are various occasions when report writing is required. From time to time a lower level officer has to send a report to his senior officer, and so also the personal secretary to his boss. Report relates to a problem or a subject. It is an effort to present facts in an organised and systematic way, on the basis of which conclusions are drawn and suggestions are presented. It is a formal statement or document in which a given problem is examined for the purpose of conveying factual information, findings, putting forward ideas and suggestions are the basis of action. It may be a statement prepared to present facts relating to planning, coordinating, performance and general state of business in an organisation. According to Oxford Advanced Learner’s Dictionary of Current English, “Report means “To give a spoken or written account of something heard, seen, done, studied, etc.”
(i) The main elements of “report’ are:
(ii) Report is related to some event/special case.
(iii) Detailed and factual description of the related event/case is prepared by an independent investigation agency or commission in a given time.
(iv) Its objective is to bring to light the facts.
(v) It includes suggestions and directives for their implementation to avoid or check the possibility of repetition of such events.
(vi) It refers to description of event, factual information, noting the complaints etc.
Main factors in the presentation process of a report are as follows:
Case factor: Report is based on a specific case i.e., event/accident/disturbance/ special issue.
Investigation Factor. Report is presented by some specially constituted committee/ task force/commission.
Time factor. There is a prescribed time-limit to present the report, which can be increased or decreased as per requirement.
Objective factor. The basic objective of report is to reveal the fundamental issues or causes behind the concerned event or case in public interest; analysing it with clarity impartiality/without bias based upon fact-finding/authenticity etc.
With the inclusion of the above factors, a report will not create confusion. A carefully prepared report, according to objectives, will be justified and acceptable and will give good results.
A report is an effective instrument as it helps in:
(i) creating capability to make decisions.
(ii) deciding the future of other persons, apart from the concerned persons.
(iii) obtaining the information with regard to actual functioning of the concerned organisation/institution/department.
(iv) finding out the reason for the behaviour of a persons or concerned/related persons.
(v) making the existence of the organisation/institute/department useful.
Such reports contain those special type of informations which are normally not available to common people, and thus such reports enlighten our knowledge. These reports present correct picture and realistic description of concerned event. It is necessary that the investigating authority should be capable of making an in-depth analyses of the facts of the event and should have the skill to present them in simple and balanced language. A very important point regarding report is that the investigating authority should not be related to the concerned event/accident/case in any way. Thus, report is an important medium of exchange of informations and for revealing the facts. Basic Steps for Preparation of Report First step. Before writing a report, the reporter should prepare a framework/structure of it, which is known as “plan of report’. While preparing the report, the first step is to consider the following questions:
* Why is analysis necessary?
* Why is the subject important?
* Who is involved in present situation?
* What is the problem? * Who started it?
* Why did this situation arise?
Such type of questions help in our investigation and help in defining the problem.
Second step. After defining the problem, report is arranged in a systematic order, with the help of meaningful basic principles, so that the study of the problem can be divided in various stages for proper presentation. If the writer of the report applies proper techniques of classification, then the investigation will be logical, systematic and compact. This is the second step.
Third step. The third step in preparation of report is to formulate a work-plan, which should include the following points:
* To explain problem/problems.
* To explain the aim/objectives.
* To determine the scope of investigation/inspection.
* To formulate serial-wise presentation of the problem, like sources of information, observations, proper analysis of data, etc.
* Presentation of conclusions drawn by investigation/inspection.
Fourth step. The fourth step deals with research/ investigation of basic issues related to the problem, with the help of primary and secondary sources. In-depth study of all the accumulated information and material related to the problem is taken up (i.e., from books, journals, other reports, documents, records etc.) Thus, from all these he obtains additional necessary information. Investigator collects primary data as per his own choice and requirement. Following are the four major sources for collection of data, facts and information related to the problem:
- Checking of records and documents.
- Investigation.
- Survey of people.
- Experimenting/practical examination.
Records and documents are the main sources; whereas, investigation acts as an useful technique of understanding activities, process, environment and human behaviour.(BCom Report Writing Notes Study Material)
Survey is an important technique of knowing attitude and perception of people related to the problem. Survey has to be conducted by specially trained personnel who are well experienced in the technique of interviewing people through scientifically prepared questionnairre. Care has to be taken to ensure that the facts/data collected through survey is authentic and reliable.
Fifth step. Fifth step in preparing report relates to experiments conducted to understand the problem and its subject- matter. Experiments are normally conducted when problem relates to technical field. This step helps in examining each element or variable related to the problem.
Sixth step. This step is followed to analyse data and obtain results. On the basis of these results conclusions are drawn and suggestions and recommendations are prepared.(BCom Report Writing Notes Study Material)
Final step. The last step is to prepare whole framework/structure of the report, which is the basic aim of a reporter or investigator. After completing the framework, he can communicate/exhibit important information regarding conclusions etc. with the help of audio/visual aids.
Various chapters/parts of a report depend on its subject/nature. Other necessities, nature of the organisation and nature of the problem also affect the length of a report.(BCom Report Writing Notes Study Material)
Main Characteristics of Effective Business Report
Business report plays an important role in modern times. An effective business report should possess the following characteristics:
- Clarity. Facts should be mentioned correctly and clearly, and the language should be clear and simple. When the report is divided into proper parts it becomes more clear.(BCom Report Writing Notes Study Material)
- Concise. Report must be concise and to the point. Unnecessary and irrelevant information should be avoided. Only relevant facts and information should be included in the report.
- Correctness. Report is prepared on the basis of collected data and information and conclusions are drawn accordingly. It is, therefore, very necessary that the facts and figures should be correct and authentic; otherwise they will lead to wrong conclusions and decisions. In turn, erroneous details will affect business adversely. Confusing facts and informations must be avoided.
- Completeness. Report should be prepared in such a way that it presents a complete picture of the situation or problem. In other words, at the first glance, reader must feel that all possible questions and doubts which may arise in his mind have already been answered or cleared. Such form of a report will certainly be excellent.(BCom Report Writing Notes Study Material)
- Realistic. Realistic report builds confidence and help in achieving its objectives. Realistic interpretation of data, its analysis help in giving practical suggestions, which ultimately help in taking proper decision.
- Interesting. This refers to expression, which means that the report should be prepared in such a way that it attracts attention of the reader and arouse interest. To achieve this, following points should be taken into consideration:
(i) Reporter should know the level of knowledge of the reader.
(ii) Inclusion of all the material which may help the reader to understand and perceive the subject.
(iii) Selecting language most suitable to reader.
(iv) Avoiding repetition.
(v) Language should be simple with smooth flow.
BCom Report Writing Notes Study Material