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iv. The real picture of the performance should be presented in a report. If it is related to a
case study then the methods and techniques of the study, investigation, their findings
and the remedial measures should be presented in an analytical and orderly way.
v. If the report is related with an inspection visit, the problems found, their remedial
measures, etc. should be logically presented.
vi. It should be simple, concise and complete so that, there may not remain any
ambiguity and confusion to the readers. Moreover, it should be written in a polite
and courteous language to show due courtesy to them.
vii. Generally, codes, symbols, etc. should be avoided; otherwise the necessary
explanations of such codes and symbols should be given as notes.
viii. The report writer should state the findings of survey.
ix Date on which the report has been submitted should be mentioned.
x. The report writer for its validity should duly sign each report/page.
xi. The report writer should give his opinions and suggestions, if necessary. He should
mention them in separate paragraphs.

Glossary

Procedure : way of doing
Audit : act of checking the books of account
Drafting : writing
Approval : final positive decision made by authorized person
Amendment : change / improvement
Board of director : chief of managing committee/ board member
Board of directors : team of managing committee/ board member
Dividend : part of profit provided to shareholders
Remuneration : amount paid for definite work i.e. salary, wages, intensive, etc.
Bonus : additional incentive
Majority : more than 50% of the members in favour or against of any decision
Concise : to the point

Exercise

A. Answer the following questions in one sentence.
1. What is report?
2. What is meant by resolution?
3. What is meant by office procedures?
4. Define a memo.
5. What is drafting of a memo?
6. Mention the types of resolution.
7. Which office gives license to the auditor?
8. What is special resolution?
9. Why is tippani prepared in office?

18 Aakar’s Office Practice and Accountancy - 10 Office Procedures 19