Page 15 - Account 10
P. 15
According to George R. Terry, “A report is written statement based on the collection of facts,
events and opinions usually expresses in summarized and interpretative value of the information.
It may deal with past accomplishments, present conditions and probable future development.”
Thus, a report may be defined as a historical statement of the evaluation of progress
of a job or project after certain period prepared by the authority or it is a descriptive
statement of an incident or happening prepared by the authorized body, commission or
committee with the facts and findings of the study, research and investigation along with
the opinion and suggestions of the writer. It is the best way of providing information to
the concerned authority about the achievement of the objectives and about the cause of
the happening or incident and its remedial measures in the private business organization
and in government offices as well. There are certain steps to be followed while preparing
a report.
i. Identification of problem ii. Determination of objectives
iii. Method of preparing report iv. Collection of data and presentation
v. Analysis and interpretation vi. Conclusion
vii. Recommendation
Key Point A report is a descriptive statement of any case, project or job presenting
real facts, findings, conditions and positions along with recommendations.
11. Objectives of Report
A report is one of the important office procedures. It is a source of information about
the performance and its progress or an incident. There are some objectives of preparing a
report. The main objectives of a report are mentioned below:
i. To inform the executives and the staff about the official condition and situation.
ii. To assist the executive or chief in the formulation of programmes, plans and policies.
iii. To evaluate the progress of a job or project.
iv. To find out the causes of delay in office procedures, if any, and the remedies for
removing them.
v. To suggest the concerned authorities about commencing a programme or project, its
impact upon the public life.
vi. To observe whether public services and welfares have been properly given or not.
vii. To bring into public knowledge, the findings of study, inspections, research and
investigation of any incident or happening.
viii. To stand as basis for making decision .
ix. To provide evidence and handle disputes and misunderstanding.
x. To guide the way of clarifying out official activities to staff.
12. Types of Report
According to the nature of subject matters, a report may be of different types such as
the employees’ performance report, progress report of a job, case report i.e. inspection or
investigation report, excursion visit report, academic report, etc. The main types of report
are described below:
14 Aakar’s Office Practice and Accountancy - 10 Office Procedures 15

