BCom Report Writing Notes Study Material

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BCom Report Writing Notes Study Material

REPORT

A 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. The report relates to a problem or a subject.

It is an effort to present facts in an organized 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, and 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 the general state of business in an organization.

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 a “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 the description of the event, factual information, noting the complaints, etc.

The 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: The 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 the report is to reveal the fundamental issues or causes behind the concerned event or case in the public interest; analyze 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 the capability to make decisions.

(ii) deciding the future of other persons, apart from the concerned persons.

(iii) obtaining the information with regard to the actual functioning of the concerned organization/institution/department.

(iv) finding out the reason for the behavior of persons or concerned/related persons.

(v) making the existence of the organization/institute/department useful.

Such reports contain those special types of information which are normally not available to common people, and thus such reports enlighten our knowledge. These reports present the correct picture and realistic description of the concerned event. It is necessary that the investigating authority should be capable of making an in-depth analysis of the facts of the event and should have the skill to present them in simple and balanced language. (BCom Report Writing Notes Study Material)

A very important point regarding the report is that the investigating authority should not be related to the concerned event/accident/case in any way. Thus, the report is an important medium of exchange of information and for revealing 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 a “plan of the 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 the 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, the report is arranged in a systematic order, with the help of meaningful basic principles, so that the study of the problem can be divided into 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 the preparation of the report is to formulate a work plan, which should include the following points:

* To explain problems/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. An 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. (BCom Report Writing Notes Study Material)

Following are the four major sources for the collection of data, facts, and information related to the problem:

1. Checking of records and documents.
2. Investigation.
3. Survey of people.
4. Experimenting/practical examination.

Records and documents are the main sources; whereas, investigation acts as a useful technique for understanding activities, processes, the environment, and human behavior. (BCom Report Writing Notes Study Material)

The survey is an important technique for knowing the attitudes and perceptions 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 a scientifically prepared questionnaire. Care has to be taken to ensure that the facts/data collected through the survey are authentic and reliable.

Fifth step. The fifth step in preparing a report relates to experiments conducted to understand the problem and its subject- matter. Experiments are normally conducted when the problem relates to the technical field. This step helps in examining each element or variable related to the problem. (BCom Report Writing Notes Study Material)

Sixth step. This step is followed to analyze 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 the 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. (BCom Report Writing Notes Study Material)

Various chapters/parts of a report depend on their subject/nature. Other necessities, the nature of the organization, and the nature of the problem also affect the length of a report. (BCom Report Writing Notes Study Material)

Main Characteristics of Effective Business Report

The business report plays an important role in modern times. An effective business report should possess the following characteristics:

1. 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)
2. Concise. The 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. (BCom Report Writing Notes Study Material)
3. Correctness. A 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 the business adversely. Confusing facts and information must be avoided.
4. Completeness. The 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, the 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)
5. Realistic. A realistic report builds confidence and helps in achieving its objectives. Realistic interpretation of data, and its analysis help in giving practical suggestions, which ultimately help in taking proper decisions.
6. Interesting. This refers to expression, which means that the report should be prepared in such a way that it attracts the attention of the reader and arouse interest. To achieve this, the 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 the reader.

(iv) Avoid repetition.

(v) Language should be simple with a smooth flow.

BCom Report Writing Notes Study Material