Origin of the word Report:

 The word report is derived from the Latin word report are which means to carry
back. (re = back + nortare = to carry)
 A report is a description of an event carried back to someone who was not
present on the scene.

Meaning of Report:
Report means a statement or description of what has been said, seen done etc. A
treatise containing facts, figures, information, analysis, opinions,
suggestions, recommendations, maps, graphs, charts, pictures, statistical tables,
specially compiled for a particular purpose.

Definition of Report:
 C.A. Brown defines a report as a communication from someone, who has to
inform someone who wants to use that information. It describes the events or
individuals to someone who requires it.
 American Marketing Society defines a report as "to convey to the interested
persons the whole result of the study in sufficient details and arranged as to
enable each reader to comprehend the data and to determine for himself the
validity of conclusions. A report is a formal communication written for a specific
purpose; it includes a description of procedures followed for collection and
analysis of data, their significance, the conclusions drawn from them, and
recommendations, if required.
A report is a clearly structured document in which the writer identifies and
examines issues, events, or findings of an investigation. Information obtained from
research or from undertaking a project is delivered in a precise, concise writing
style organised under a set of headings and sub-headings, which enable the reader
to find data quickly. Graphs and tables can also be used to present data in the body
of the report. Rather than commenting upon, comparing or evaluating ideas, as an
essay does, a report frequently offers recommendations for action based on
the information it has presented.

Layout of Report:
Lay out of the report deals with arrangement and presentation of information in
the report. The main purpose of report is to help the receiver to identify the facts
relating to the subject under study, draw his own conclusions and take suitable
action based on the conclusions and recommendations. In order to achieve its
purpose the report must not only be clear, concise and logical but must also be
drafted according to a recognised form and arrangement.
It is however, difficult to lay down a specific set of rules for preparation of reports.
Except statutory report, the nature, length and style of a report must vary with the
circumstances of the case.
Following are the general arrangements of content in case of formal and special
reports.
a. The Heading or Title: A report must always have a title indicating the subject of
the study, the period and the location of the study. A long report has a full title
page which gives the title, the name of the person who assigned the report and
the name of the person or group who prepared the report, with month and
year of submission. In a short report the title appears at the top of the first
page, before the text of the report.
b. Table of Contents: Table of contents is a list of chapters or topics contained in
the report. The serial number, title and page mark of each topic is given.
c. Body of the Report: It is a main part of the report and is made up of the
following sub-section, sub-headings or sub-titles. The body is divided into the
following parts:
(i) Introduction: It contains the terms of reference and the subject of study.
Here the writer analyses the problem chosen by him in the light of the
terms of reference and the relevant circumstances.
(ii) Development or Findings: In this part the writer presents the facts and
data collected with reference to his study along with the outcome of his
study. The data collected may include charts, graphs and statistical tables
from other published reports and presented in an organised form with
heading and sub-heading for better understanding of the reader.
(iii) Conclusions or Recommendations: In this portion the writer draws up
some definite conclusions on the basis of the facts and data presented
after considering all aspects of the problem in hand. He then puts
forward some strong suggestions or recommendations of his own.
(iv) Appendix: It is supplementary material given at the end of the report.
This may be a copy of a questionnaire used, or plans of buildings, maps or
other materials which is referred to in the body of the report.
(v) References and Bibliography: In case of long reports, the reporter had to
conduct an extensive research for the preparation of the report. Under
such studies, it is practice to add a list of references and bibliography just
after the appendix to indicate the sources from which the writer has
drawn his materials for the report.
(vi) Index: Index comprises of contents of the report and usually added after
the bibliography. It is generally found in long reports.
(vii) Summary: It contains the essence of findings and recommendations of
the report and usually appended to facilitate its consideration by the
person or superior body to whom it is submitted.
 (viii) Signature: All reports should be dated and signed. If it is prepared by a
committee or sub-committee and the report is common, it should be
signed by the chairman. If it is prepared by an individual, it has to be
signed by the reporter.

Quality of a Good Report or Characteristics of a Good Report

A lot of reports are written daily. Some of them are intended to document the
progress of some activities i.e., feasibility reports, investigation reports, some of
the reports are for monitoring purposes, some are evaluation reports but it is clear
that all the reports have some objective and purpose behind it. That objective and
purpose can only be achieved if a report has following features or characteristics:
(a) Precise: The purpose of the report should be clearly defined. Precision of a
report provides the unity to the report and makes it a valuable document for
best usage.
(b) Accuracy of Facts: Information contained in a report must be based on accurate
fact. Since decisions are taken on the basis of reported information, any
inaccurate information or statistics will lead to wrong decision. It will cause
delay in achieving the organizational goal.
(c) Relevancy: The facts presented in a report should be relevant. Irrelevant facts
make a report confusing and likely to mislead decision making.
(d) Reader-Oriented: A report is read by various stake holders. A good report is
always reader oriented. Reader’s knowledge and level of understanding should
be considered while writing the report. If the report is reader-friendly, it is easy
to read, remember and act on it.
(e) Simple Language: A report should be written in a simple language, avoiding
jargons and technical words for easy and clear understanding. The message of a
good report should be self-explanatory.
(f) Conciseness: A report should be brief and not be very long. Lengthy reports
affect the reader’s interest. Rather it means that a good report is one that
transmits maximum information with minimum words and completes in all
respects.
(g) Grammatically Accurate: A good report should be free from grammatical
errors. Any faulty construction of a sentence may make its meaning different to
the reader’s mind and sometimes it may become confusing or ambiguous.
(h) Unbiased: Recommendations made at the end of a report should be impartial
and objective. It shall not be biased with the personal feelings of the reporter.
They should come as logical conclusion for investigation and analysis.
(i) Clarity: Clarity depends on proper arrangement of facts. A good report is
absolutely clear. Reporter should make its purpose clear, define its sources,
state its findings and finally make necessary recommendation. Clarity of facts
enhances the quality of the report.
(j) Attractive: A good report needs an attractive presentation. Structure, content,
language, typing and presentation style should be well designed to make a good
impression in the mind of its reader.

Importance of Report
1. Decision-Making Tool
Today’s complex business organizations require thousands of information.
Reports provide the required information a large number of important
decisions in business or any other area are taken on the basis of the
information presented in the reports. This is one of the great importances of
report.
2. Investigation
Whenever there is any problem, a committee or commission or study group
investigates the problem to find out the reason behind the problem and
present the findings with or without the recommendation in the form of a
report. It is another importance of the report.
3. Evaluation
Large-scale organizations are engaged in multidimensional activities. It is not
possible for a single top executive to keep a personal watch on what others
are doing. So, the executive depends on reports to evaluate the performance
of various departments or units.
4. Quick Location
There is no denying the fact that business executives need information for
quick decision-making. As top executives are found to be busy for various
purposes), they need vital sources of information. Such sources can be
business reports.
5. Development of Skill
Report writing skill develops the power of designing, organization
coordination, judgment, and communication.
6. Neutral presentation of facts
Facts are required to be presented in a neutral way; such presentation is
ensured through a report as it investigates, explains, and evaluates any facts
independently.
7. Professional Advancement
The report also plays a major role in professional achievement. For
promotion to the rank and file position, satisfactory job performance is
enough to help a person. But for promotion to a high-level position,
 intellectual ability is highly required. Such ability can be expressed through
the report submitted to a higher authority.
8. Proper Control
Whether activities are happening according to plan or not is expressed
through a report. So, controlling activities are implemented based on the
information of a report.
9. A Managerial Tool
Various reports make activities easy for managers. For planning, organizing,
coordinating, motivating, and controlling, the manager needs help from a
report which acts as a source of information.
10. Encountering Advance and Complex Situations
In a large business organization, there is always some sort of labour
problems that may bring complex situations. To tackle that situation,
managers take the help of a report.