Report is the written information in specific form.
It is the important tool for office management.
Organization, committee and commission make report for a particular period of time.
It includes the details about problems, progress, achievements, facts, information etc regarding the problems under study.
It reflects real position and condition of the office.
Definition According to Oxford Dictionary, “Report is information to give people about something that you have heard, seen or done.” |
There are lots of objectives to prepare report; out them, some important objectives are as follows:
· To submit different information like activities, performance, progress, achievement.
· To provide information to interested parties like shareholders, creditors, government.
· To present real data, performance and position.
· To evaluate effective supply of goods and service.
· To inform concerned authorities about providing of service.
· To provide data for survey, inspection and research.
· To know about wastage in materials, inefficiency of labour and delay in supply.
· To share knowledge, skill and experience.
· To provide guideline to prepare financial statement.
· To give opinion, suggestion and recommendation in official activities etc.
Report is a significant document for an organization; it should be prepared by skilled and experienced staffs.
While drafting report, following points should be considered:
(a) Report should state the topic and subject clearly.
(b) The title of report along should be established on top of the report with date and subject.
(c) The time frame covered by the report should be clear.
(d) The information should be represented in such manner that they are comprehensive and communicative.
(e) Report must incorporate the opinions and suggestions of the report writer.
(f) Finally, report must be duly signed by the preparer to retain its validity.
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Basic Journal Entries in Nepali |
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Basic Journal Entries |
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Journal Entry and Ledger |
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Ledger |
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Subsidiary Book |
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Cash Book |
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Trial Balance & Adjusted Trial Balance |
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Final Accounts |
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Government Accounting |
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Goswara Voucher (Journal Voucher) |
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There are different types of reports according to their required.
As per the syllabus of CDC, some reports are given below:
Every state and country has its government.
Government depends on taxes.
Taxes are charged on different types of goods and service.
Government prepares its progress report to the public.
It includes progress and performance.
Government launches number of projects and program.
It needs large amount for such project and program.
Government prepares report of plan, achievement, revenue and expenditure etc.
Auditor is the person who checks and examines books of accounting books.
Auditing is the last work of financial transactions.
After examining entire accounting books, auditor is required to prepare a report.
This report is presented to the shareholders and executives.
It also includes errors and frauds, if any.
Committee is formed by an organization to perform special task.
After investigation and examination, the committee has to prepare a special report.
This report is known committee report.
It includes special finding during the investigation and examination.
School prepares school report.
This report is presented by principal of the school.
Generally, school report is presented in the annual function or at the parents’ day.
It includes numbers of students, pass percentage, extra activities, scholarship, progress of school, future planning etc.
Student prepares academic report.
Generally, graduate and post graduate level student prepare academic report.
This report is known thesis.
One topic is given to a student that is related to his/her subject.
It is prepared at the end of academic year.
Sometimes student is required to submit report after fieldwork and educational tour.
Generally, organization or office prepares annual report.
The annual report states all the activities, performances, progresses, financial position and achievement of the organization during the office.
Annual report is presented in the annual general meeting.
All interested parties of the organization can take advantage of annual report.
Keep in Mind (KIM)
There are various types of reports from different point of views: (a) According to formalities, there are two types of reports. |
They are formal report and informal report. |
The executives of companies prepare report because of their positions are called formal report. |
Informal report does not flow any official procedure |
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(b) According to legal requirements, there are two types of reports. |
They are called statutory reports and non-statutory reports. |
Statutory reports are prepared in accordance with the statutory requirements of law Non-statutory reports do not have any legal requirements |
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(c) According to function, there are three types of reports. |
They are informational reports, analytical and research reports. |
Informational reports contain functional information with regard to a specific business activity. |
Analytical reports contain interpretations, analysis and comments of the person. |
Research report states the findings of a research. |
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