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be simple and attractive in language and should not be too long.
2. Time frame : It is very important to consider the time available for the preparation
of report. Outdated report has no value; it is just wastage of resources.
3. Purpose : Report is always directed by purpose. So it is very important that
report should address its purpose. If report diverts from its objective/purpose,
it is useless.
4. Order : A logical order is to be followed while presenting the facts, figures and
data. A series and sequence of information makes a report more useful.
5. Language : Language of the report should be simple, complete and polite. Use
of jargon, ambiguous words should be avoided while drafting a report.
6. Structure : Structure of the report is guided by its objectives and area of the
study. Educational report is presented and structured in different way in
comparison to annual report.
7. Presentation : All the facts, figures, information, findings, suggestions,
recommendations should be mentioned in planned way to avoid the confusion
among the readers.
8. Closing : For the validity of the report, report writer and the concerned officer
should put the signature and date.

Types of Report
Reports may be of various types depending on the nature, subject and objectives of
the study. Most commonly reports are of two types–individual report and general
report. The following reports are widely used reports.
1. Annual Report : This report is prepared by government bodies, constitutional
bodies, associations, business organizations at the end of the year to know the
activities, achievement and performance. Financial report at the end of the year
of an institute is also an annual report.
2. Audit Report : An audit is an examination of such records to establish their
reliability and reliability of statement drawn from them. It is a systematic
examination of financial statements records and related operations to determine
adherence to generally accepted accounting principles, management policies or
stated requirements. Audit report is the report prepared by an auditor after
auditing. It ensures the accuracy and reliability of the financial transactions.
In case of government office, audit report is prepared by the office of auditor
general whereas an independent auditor appointed by general meeting is
responsible for the auditing and audit report in private companies.
3. Government Report : Report prepared by government for its own purpose or
to inform the people on plans, progress, expenditure is known as government
report. Government prepares the report on various sectors such as report on
health, report on agriculture, report on education, report on financial matters,
report on other development activities, etc.

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