A report is an orderly presentation of facts about specific business activities or programs. Reports can also be defined as a communication from someone who has some information to someone who wants to use that information.

Report – It’s a document in which a given problem is examined for the purpose of conveying information, reporting, finding, putting forward, ideas and sometimes making recommendations.

Business report
It’s a document which investigates a specific subject according to a prescribed format and for a clearly defined leadership. A report can be oral or written. However, a written report is preffered to an oral report for a number of reasons.

1. Oral report can be denied at any time but written report is a permanent report and it can not be denied.
2. An oral report tends to be vague. It may contain some irrelevant facts and some important points may be overlooked.
3. A written report tends to be accurate and precise.
4. A written report can be referred to again and again.

Report can be either informative, interpreting.

Informative reports
An Informative report is one that represents facts pertinent to a given situation or issue.

Interpretive reports They are reports that analyze the facts, draw conclusion and make recommendations .e.g. An informative report on sale of tables, draws will simply record the number of tables sold during a given month/months.

An interpretive report on sale of tables, we analyze why and to what extent the sale of tables go up during summer month i.e. May-July and it will make recommendation on the schedule of production.

Importance of reports
Report is basic management tool that is used for decision making

Characteristics of reports
It should be precise, clear and answering the questions that is being investigated.
A report should have accurate facts because they are used for decision making inaccurate facts may lead to disastrous decisions.
A report must be relevant i.e. should contain only relevant facts. Irrelevant facts should not appear in the report.
A good report should be leader oriented.
Objectivity of recommendation. If you are to write conclusions make sure they are impartial and they are objective. They should come as logical conclusions to investigation and analysis.
Reports should be written in simple and ambiguous language.
Report should be clear and brief.
A report should be grammatically correct.
According to stephene a report should be characterized by clear expression and neat display. It should be nature of agreement well reasoned and arranged, accurate in all details and leading logically to the conclusions and recommendations set forth.

Skills/Qualities of Report Writing
Ability to record facts clearly and objectively
Ability to interpret facts and attributes them to findings
Ability to formulate and present opinions based on the facts but clearly separated from them.

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