the form and function of business reports

8/3/2019 The Form and Function of Business Reports

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The Form and Function of Business ReportsLast update: 21 August 2002

A written report is a document that conveys information to a reader who willuse the information (perhaps along with other information) to make adecision.

Most reports are written because readers want and expect them. Reports usually goup the chain of command and are used to help managers make decisions. Managersexpect reports to contain helpful, accurate information and to present that informationin a suitableoften prescribedstyle and format.

Reports are assigned and written to enable managers to make decisions when theycannot directly observe the materials, personnel, and other factors involved in runningan organization. Managers must rely on the observations and reports of others whenthey

Are too far removed from a particular operation to observe it directly.

Do not have time to supervise an operation directly.

Do not have the technical expertise to make accurate observations.

Reports go from a person who is in a position to make direct, accurate, and reliableobservations to a person or persons who will make decisions about the observations.This means that reports usually go up the chain of command from lower-rankingindividuals to those of higher rank. Some reports, however, are exchanged amongpeople of equal rank. As a rule, reports are distributed down the chain of commandonly as a means of disseminating information.

Types of ReportsReports are typically classed according to their purpose in the organization:

Routine reports help an organization monitor and regulate its

processes and procedures. Routine reports may be informational only orinterpretive (supply information and interpret it).

Task reports are special assignments designed to help solve aspecific problem. Task reports may be strictly informational, interpretive, oranalytical (supply information, interpret it for the reader, draw conclusions,and provide recommendations based on the conclusions).

Routine Reports

Because some information is required on a regular basis (such as manufacturing andsales records), many reports in an organization are routine. Any report required on aregular basis (hourly, daily, weekly, monthly, annually) is usually considered a routinereport. Because of the periodic nature with which they are prepared, routine reports

are often called periodic reports. They are also called maintenance reports becausethey help an organization maintain its ongoing activities.

Routine reports typically have a set format and a clear chain of responsibility for who

collects the data, who prepares the report, who receives the report, and who uses theinformation in what way. For this reason, many routine reports are prepared on formsor by following a specific guide that provides directions for what information should beincluded in what order and in what format. Most routine reports are purelyinformational and simply provide the facts. Financial statements, sales reports, auditreports, minutes of meetings, and similar documents fall into this classification.


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Routine reports may require interpretation when specialists in technical areas report tomanagers who are generalists. A computer network administrator, for example, mightneed to explain to a reader how changes in the network operating system willinfluence computer operations.

Task Reports

Task reports are typically prepared on a one-time basis to help solve a particularproblem. They may supply information only, but they more often are interpretive oranalytical. All analytical reports begin as informational reports to which the writer addsinterpretation and analysis. Virtually any informational report could become ananalytical report if someone higher in the organization desired interpretation andanalysis of information presented in a routine report.

Task reports are typically written to answer one of the following questions:

1. Can we? The first logical question about any project is whether it is

possible: Can it be done? Many business projects are obviously possible, butsome are not. Current technology may not permit the accomplishment of a

desired goal. Some projects may be possible for one organization but notanother because of the capital, technology, or other resources involved.

2. Should we? If a project is possible for your organization, the next

question is whether it should be undertaken. Will the expected benefitsoutweigh the costs? The benefits, of course, may not always be in terms ofprofits, though for most organizations profit would be a major consideration.Will the project contribute to the well-being of the organization in the longrun?

3. Which way is best? Once it has been determined that the project is

worthwhile, the means of achieving the goal must be examined to determinethe way that will provide the greatest return for the least investment.

Task reports are typically more difficult to prepare than routine reports because thereare fewer guidelines. Organizations usually establish guidelines for reports required ona regular basis. An architectural firm, for example, would have specific guidelines forreports presenting construction site considerations to ensure that buildings wereproperly situated to take full advantage of the site.

Report QualitiesBecause management almost always uses the information in reports to allocate funds,personnel, and other resources, that information must be accurate, reliable, andobjective for the organization to operate properly. While good information won'tnecessarily guarantee good decisions, bad information will almost certainly result inbad decisions.

Good writing style for reports and other long documents is essentially the same asthat for other kinds of writing. Long documents, however, place demands on writers

that aren't always present in other communication situations. The informationcontained in reports is often more complex than that in other messages, and thatinformation must be presented both clearly and quickly. Also, because reports almostalways go up the chain of command, those higher in the organizational hierarchytypically use them as a basis for making judgments about the writer's competence.

Accurate, Reliable, and Objective


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It is not always easy to write accurate, reliable, and objective reports. Our own biasesmay tempt us to alter or omit information that would influence the decisions ofmanagement. Also, our perceptions are often less than perfect. In preparing even thesimplest informational report, you should ask yourself whether you have included allthe pertinent facts, or if you have mentioned only those facts that fit certainpreconceptions of yours.

The problem of accuracy and objectivity is compounded in analytical reports, for whichthe writer must not only present the facts, but also interpret them and provideconclusions and recommendations. All of us have certain biases that interfere with ourobjectivity. For example, when things go wrong, we usually prefer to believe thatsomeone else is responsible. It is easy for us to overlook facts when they go againstour prejudices or wishes.

Preconceptions (Dont confuse me with the facts; my mind is already made up.) cancause a writer to ignore some facts and to overvalue others, and, if the writer desiresa particular outcome, he or she will be temptedconsciously or unconsciouslytoslant the facts so that they lead to the desired conclusion. To achieve accuracy and

objectivity in your reports, pay particular attention to the following guidelines:

1. Identifyfor your reader and for yourselfstatements of fact,inferences based on fact, and value judgments. You can use naturalpersonalized language and still convey objectivity and believability by tellingyour reader when you are drawing a conclusion, and when you are stating anopinion. Make sure that you have sufficient evidence to warrant yourconclusions, and include this documentation in the report. Avoid hastygeneralizations and unsupported opinions.

2. Use accurate, reliable, and objective sources. Books and articles

quickly become dated. Information on the Internet may be unsupported byexternal verification. Use recent sources, and avoid over-reliance on a singlesource. Compare information in one source with that found in other sources.Note, too, that people used as sources for questionnaire, survey, or interviewdata may be uninformed or prejudiced. Check the accuracy of all sources.

3. Use analogies (comparisons) to explain and illustrate, but notto prove. Because no two things, however similar, are exactly alike, noanalogy can be complete enough to constitute proof. False analogies are a

form of deception.

4. Examine all cause-effect statements for completeness and

accuracy. Might the effect have more than one cause? Can you identify thespecific cause of the effect with certainty? Or might you be dealing with aconcurrent effect (one that happens at about the same time and seems relatedto the main effect) rather than the cause?

5. Be specific. Avoid unnecessary modifiers and conditional clauses. Too

many adjectives and adverbs make your argument seem emotional ratherthan logical; too many conditional clauses weaken your argument. Useconcrete nouns rather than abstract ones. When possible, use people ratherthan ideas as the subjects of your sentences.

6. Provide adequate documentation. Cite your sources and clarify

your methodology so that your reader will be able to estimate your accuracy

and objectivity with some confidence. Be sure to use a method ofdocumentation acceptable to your audience.


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Highly Organized

Organization is the communicator's primary means of ensuring clarity. Reports may bearranged either deductively, with the main conclusion, recommendation, or item ofinformation first, or inductively, with a problem statement first and the mainconclusion or recommendation being placed at the end.

Because business reports are expected to be accurate, reliable, and objective(based on facts collected and presented without bias), most business reports arearranged deductively. Business reports should be arranged inductively only when thewriter has reason to suspect that the reader will unfairly reject the main conclusion orrecommendation without considering the supporting evidence if it were presented first.

After selecting the overall structure for the report, the writer needs to organize theinformation that goes in it. For all but the shortest reports, an outline is essential. Anoutline forces the writer to divide the topic into approximately equal, logicalsubdivisions emphasizing the most important points. Full sentence outlines aregenerally more useful than noun, adjective, or phrase outlines because they force thewriter to say something specific about each topic and to define the relationship amongtopics.

Report Problems and Titles

The report writer can usually use some version of the initial statement of the problemfor the title of the outline and the finished report. The title should cover the entiresubject (but no more) and one that will be suitable for the overall strategy of thereport. If the writer wishes to recommend that the organization purchase a newminicomputer during a spending freeze, for example, only one of the following wouldmake a suitable title:

Not this: Computers [Topic is much too broad]

Not this: Why We Should Buy a New Minicomputer Now [Title creates

resistance before the reader begins looking at the evidence.]

Say this: Reducing Computing Costs [Title creates interest without creatingresistance to the recommended action.]

Whether the report is deductive or inductive, the title usually implies a certain basisof classification. The writer must use that basis of classification for each of thesubdivisions, making all subdivisions mutually exclusive. For example, if you are goingto report on the ways religious affiliation influences buying habits, it would be illogicalto classify your subjects as Protestants, Catholics, Jews, Atheists, Women, andRepublicans, because the categories overlap. A better division would be Protestants,Catholics, Jews, Muslims, Buddhists, Agnostics, andAtheists.

The Outline

If your title establishes certain expectations in your reader, your subdivisions shouldsatisfy (pace) those expectations. If your title begins Reasons that, your mainsubdivisions should form a list of reasons. If your title establishes a comparisonleading to a choice, your main subdivisions should form a list of the criteria used toevaluate the choices.


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Your outline should also clearly indicate the relationship among the divisions andsubdivisions. Either of the following methods of outlining works well:

I. (1.0) Main Division

A. (1.1) SubdivisionB. (1.2) SubdivisionC. (1.3) Subdivision

II. (2.0) Main Division

A. (2.1) Subdivision

1. (2.1.1) Sub-subdivision2. (2.1.2) Sub-subdivision3. (2.1.3) Sub-subdivision

B. (2.2) Subdivision

III. (3.0) Main Division

The following conventions used in outlining are designed to help writers avoidproblems with the logical presentation of information. Note: these same conventionsapply to the use ofheadings:

1. Divisions should be organized for relative balance. Because equaldivisions signify equal importance, similar divisions should require about thesame amount of space. Each roman numeral or whole number, for example,should be treated equally. The rule is not absolute, but if one of your divisionsrequires three times as much space as another of supposedly equal rank, yourorganization may not be well-balanced.

2. No single subdivisions should occur, since a topic is not divided unless

at least two parts result. If you subdivide a part, you must have at least two

subdivisions: You cannot have I.A. unless you also have at leastI.B.3. Main divisions must be expressed in parallel grammatical form.Subdivisions must be parallel within each division, but they need not beparallel with subdivisions of other divisions. Thus A., B., and C., under themain division I. must be parallel with each other, but they need not be parallelwith A., B., and C., of main division II.

4. The total of the subdivisions must equal the main division; the whole

of each division must equal the sum of its parts. For example, the maindivisions taken as a whole must express everything implied by the title.5. Divisions and subdivisions should be selected to help the reader graspthe information quickly and easily. The ideal number of parts in anyclassification is from three to seven. If you have fewer than three subdivisions,they may be too broad or incomplete; and if you have more than seven, yourreader will have a hard time remembering important points. Use aclassification that permits a favorable division of parts.

General Structure for ReportsRegardless of whether reports are arranged deductively or inductively, the concepts of

pacing, leading, blending outcomes, and motivating the reader still apply.
http://homepages.wmich.edu/~bowman/rptform.html#Headingshttp://homepages.wmich.edu/~bowman/c5frame.htmlhttp://homepages.wmich.edu/~bowman/rptform.html#Headingshttp://homepages.wmich.edu/~bowman/c5frame.html


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Pace

Pace your reader either by stating a reader benefit associated with therecommendation, a specific fact (or series of facts) with which the reader already

agrees, a problem statement, or a conclusion with which he or she is likely to agree.Which of these you select will depend on your audiences current position and, if youhave been asked to provide them, your conclusions and recommendations.

Lead

Explanations, background information, and supporting evidence constitute the leadportion of a report. Reports typically need to consider the who, what, when, where,why, and how of a situation or issue. How much background information you willneed to provide will depend on the situation and your reader's degree of familiaritywith the subject of your report.

Blend Outcomes

When the report writer has a vested interest in the reader's decision, he or she stillneeds to ensure that the report is accurate, reliable, and objective so that the readercan make the best decision possible. The reader's options need to be presented clearlyso that he or she can make an informed decision.

Motivate

Informational (those presenting information only) and analytical reports (thosecontaining information and analysis) typically do not attempt any particularmotivation, although when further action is required, that action should be indicated.Recommendation reports (those containing information, analysis, conclusions, andrecommendations) need to clarify the benefits associated with the action beingrecommended and/or the costs associated with notacting.

Special TechniquesBecause they present both more (and more complex) information than most lettersand memos, business reports typically use a variety of special techniques to helporganize and present the information and to increase the readability and usefulness ofthe report. The most common special techniques are headings, itemized lists, andgraphic aids.

Headings

A heading is a word, phrase, or even a short sentence that introduces the materialthat follows. Headings are a report writer's main aid to easy readability. They are set

off from the text of the report in a mechanical way (with space, color, boldface, italics,underscore, typeface, or typesize). Because headings clarify the organization of thereport, they follow the same rules as those used for outlining.

A good heading is both brief and specific, saying something that helps orient thereader to the following material. The word Profits, for example, is less effective as aheading than the phrase, Profits Up 4 Percent. Also, because the report must makesense even if all the headings are removed, avoid using headings as antecedents ofpronouns:
http://homepages.wmich.edu/~bowman/rptform.html#Outlininghttp://homepages.wmich.edu/~bowman/rptform.html#Outlining


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Not this: Headings. This is an important technique for all but the shortestreports.

But this: Headings. Headings are an important technique for all but theshortest reports.

In addition, the form and appearance of a heading need to make its relativeimportance clear at a glance. The advent of modern word processing equipmentaffords report writers a great deal of control over the form and appearance ofdocuments, including the use of headings. In selecting headings, remember that theirmain function is to guide the reader through the report: They should provide anaccurate indication of both the content and the relative importance of the sectionsthey introduce. The following general guidelines apply:

1. The form and appearance of the report title must be superior to

those of any of the headings. Because the report as a whole includes allthe topics in the report, its form and appearance must signify its greaterimportance.

2. The larger the typeface, the more important the heading.

Because large print attracts more attention than small print, the mostimportant headings may use a larger typeface than minor headings. Avoidgetting carried away with size, however. The largest typeface used in thereport must be appropriately balanced with other information presented.

3. At any given size, centered headings are superior to headings

on the left margin. Typically, the most important headings (those thatcorrespond with the roman numerals of the outline), will use a combination ofposition (such as centering) and typeface and size to indicate their relativeimportance.

4. Increasing the separation between the heading and the text

(with white space), increases its visual importance. The more spaceabove and below a heading, the greater its visual importance. Headings runinto the text and set off only by color and/or boldfacing or underscoringconvey the least importance.

5. Consistency is critical. All divisions of equal importance should

have headings with the same form and appearance. The reader should be ableto tell at a glance the relative importance of the material that follows.

6. Avoid stacked heads. No two headings should appear without

intervening text. If you are dividing a whole into its parts, provide therationale for the division and introduce the parts before presenting them.

Headings are typically described by levelor degree. The level of a heading correspondswith its relative importance in the outline:

First-level (or degree) headings correspond with the main divisions

roman numerals or whole numbersI, II, III, or 1.0, 2.0, 3.0.

Second-level headings correspond with the major subdivisionscapital letters or single decimal point numbersA., B., C., or 1.1, 1.2, 1.3.

Third-level headings correspond with the sub-subdivisionsArabic

numbers or double decimal point numbers1., 2., 3., or 1.11, 1.12, 1.13.

Fourth-level headings correspond with the sub-sub-subdivisionslowercase letters or triple decimal point numbersa., b., c., or 1.111, 1.112,1.113.

Fifth-level headings correspond with the sub-sub-sub-subdivisionsparenthetical Arabic numbers or four decimal point place numbers(1)., (2).,(3)., or 1.1111, 1.1112, 1.1113.


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Very few reports require five levels of headings. Each heading should be followed bysufficient text to justify its use. If little or no text follows a heading, omit it or changeyour system of classification so that your divisions are both logical and appropriatelybalanced.

Lists

Lists are another technique report writers use to make their writing clear, precise, andconcise. When you put important points in a numbered list, you call attention to eachfact in two ways: separately and as part of a whole. Lists may be separated from thetext and presented vertically:

1. First item.2. Second item.3. Third item.4. And so on.

Or short lists may be included within a paragraph: (a) First item, (b) second item, (c)third item, (d) and so on. Vertical lists should use Arabic numbers followed by aperiod. Lists included within a paragraph use letters (preferred) or numbers includedin parentheses. Note: Parentheses come in pairs. Although you will see it from timeto time, the closing parenthetical mark)should not be used to set a number orletter off from text that follows.

Numbering the items in a list usually implies a hierarchy in which the first point isconsidered more important than the second, and so forth. Unnumbered (bulleted) listsare useful when all the items are of equal importance:

First item.

Second item.

Third item. And so on.

Graphic Aids

Graphs, charts, tables, photographs, drawings, maps, and pictograms are oftennecessary to illustrate specific points. Such graphic aids can keep the report frombecoming cluttered with statistics and lengthy descriptions. So that your reader willunderstand your graphic aid, remember to do the following:

1. Introduce the aid (talk about it) before your reader encounters it.2. Emphasize what the reader should get out of the aid rather thanfocusing on its existence.

3. Number and title each graphic aid. Use Arabic numbers, and numberthe aids consecutively.

4. Ensure that both the text and the graphic aids are self-explanatory.

The text should make sense without the graphic aids, and the graphic aidsshould be clear and complete without the explanation in the text. The graphicaids supplementthe text rather than substitute for it.5. Ensure that the graphic aids are attractive, readable, and clear. Allowplenty of white space, make the graphic aid large enough for the reader to seewhat the chart communicates, and label the parts of the chart appropriately.


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The three most common aids are the line chart, the pie chart, and the bar graph.Spreadsheets and other statistical programs will automatically generate such chartsbased on the data, but such programs will not automatically generate charts thatcommunicate clearly or accurately.

Line Charts: Line charts typically show trends or changes over time, such as pricechanges or relationships between two or more variables. A line chart has two axesavertical axis (the Y-axis) and a horizontal axis (or X-axis).

To prevent distortion, keep the vertical and horizontal gradations equal. Also, to helpensure readability, keep plot lines to a minimum. Even when you can use color to helpdifferentiate among the various plot lines, seven should be the maximum number oflines on a single grid. When you are printing or duplicating in black and white only,five lines are the maximum.

Most computer programs will do neither of these for you automatically. You will haveto adjust the height and width of your chart to ensure that gradations are equal, andyou will need to limit the data to ensure seven or fewer plot lines.

Pie Charts: Pie charts are so called because they divide a whole (100 percent) into

segments the same way one cuts a pie. Always begin at the 12 o'clock position andmove clockwise, starting with the largest segment and proceeding in descendingorder. The final section should be either the smallest section or other, regardless ofhow large a percentage may be included in the category of other. Computerprograms will not arrange the slices in this order automatically. You will need to sortthe data in this order before using the data as the source of a chart.

Because it is difficult to judge relative sizes, include the value of each slice. If asection is too small to include its value and label, place the value and label outside thechart and use a line to show the relationship between the value and the appropriatesection. Avoid using separate pie charts to compare separate wholes. Use a dramatic(exploded or 3-D) pie chart to emphasize a particular segment.

Bar Graphs: Bar graphs are used to illustrate comparisons, especially changes inquantity. The bars can be horizontal or vertical (column). Use horizontal bar graphs tocompare data over a single period of time or to represent length or distance. Usevertical bar graphs to compare data over a period of time or to represent height.

Bar graphs can be multiple, bilateral, or segmented. Use a multiple-bar graph whenyou want to compare two or three variables within a single bar graph. A bilateralgraph shows increases on one side of a zero line and decreases on the other side. Usebilateral graphs whenever data to be presented have both positive and negativevalues. Segmented bar graphs are used to show the composition of variables beingcompared.

A pictogram is a variation of a bar chart that uses pictures or symbols rather thanlines or bars to represent data. To prevent distortion, keep pictures or symbols thesame or of equal size. Use increases in the number of pictures or symbols to showincreases in amounts. Pictograms may help a reader visualize the importance of theconcept being presented.

Tables: Tables are useful for presenting a wide variety of statistical and technicalinformation. They are classed as formal or informal. Formal tables are numbered,titled, and have lines (rules) surrounding and separating the items. Informal tables arenot numbered, titled, or ruled.


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Special ConsiderationsBecause of their importance to an organization, reports may require a more formalwriting style than either letters or memos. They also signal their formality in otherways, primarily by including a variety of special parts designed to place the report inan appropriate historical and situational context so that their meaning will be clear toreaders both inside and outside the organization and over time.

Writing Style

The formal writing style required for longer, more important reports is characterizedby the absence of first- and second-person pronouns; an increased number ofcompound, complex sentences; and an absence of contractions.

Informal: When I asked Smith how much he wanted for the property, hesaid that he'd consider selling for $500,000.

Formal: Smith confirmed that he would consider selling the property for

$500,000.

Informal: I concluded that Compound A (which you suggested) workedbetter than Compound B.

Formal: Compound A proved superior to Compound B.

When you need to be formal, try to do so without resorting to passive voice andawkward circumlocutions to avoid first- and second-person pronouns.

Not this: It was concluded that. . . .But this: I concluded that. . . .

Or this: The data suggest that. . . .

Not this: The writer is therefore herewith transmitting the attached samplesto the reader for her inspection.But this: For these reasons, I'm sending you the attached samples for yourinspection.Or this: The attached samples require inspection because. . . .

Long documents, which typically contain a number of sections, also require overviewsand recapitulations to help readers grasp important concepts quickly and easily.Because of the length and complexity of most reports, it is difficult for readers to keepthe important aspects of what you are saying clearly in mind as they read from sectionto section. To help your reader, begin each paragraph with a topic sentence thatclearly indicates what you intend to do in that section.

For longer sections, provide a concise forecast of what you intend to cover, and showthe reader how the new material will contribute to his or her understanding of thetopic. Conclude each section with a summarizing statement that shows (a) how thematerial just presented fulfills what was promised for that section and (b) how itrelates to the material that will follow.

Abstracts and Summaries

Just as individual portions of reports require summarizing statements to help thereader keep track of the information in the report, the entire report (especially if it is


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longer than three pages) also requires a summary. Shorter summaries are often calledabstracts, synopses, prcis, or epitomes; longer ones are called executive summaries.

The abstract may be the first paragraph in a short report, part of the letter or memoof transmittal in a longer report, or a separate page in a still longer report. Executivesummaries are usually three to five pages and include more supporting detail than anabstract. A good abstract or executive summary is a miniature version of the entirereport and is prepared afterthe report is completed. It may save the reader the timerequired to read the entire report; it will certainly make the rest of the report easier toread.

Any kind of summary places emphasis on conclusions and recommendations, withproportionally less emphasis on the supporting details. After reading a summary, amanager ought to know the following:

1. The nature of the problem or hypothesis of investigation.2. The methodology and results of the investigation.3. The advantages and disadvantages of alternative solutions.4. The writer's conclusions and recommendations.

Informal reports of five or fewer pages rarely require more than a summarizingintroduction for an abstract. The summarizing introduction tells the reader where thereport is going (the final destination) and the way it will get there (the route). Havingthe destination and route in mind helps prevent the reader from losing track of theimportant points in the report.

Reports between 5 and about 15 pages may incorporate an abstract into the letter ormemo of transmittal. The first paragraph of the transmittal would transmit the reportand clarify the authorization for the report, and the middle paragraphs would providethe summary. The final paragraph would conclude the letter, typically in a positive,forward-looking way.

Abstracts are usually more helpful to the reader when they use summarizing rather

than descriptive language. Summarizing language tells the reader what the reportsays, whereas descriptive (topical) languageas in a table of contentsonly tells whatthe report is about. In general, avoid descriptive language in abstracts.

Descriptive language: This report is about desalinization of ocean water.

Summarizing language: Desalinization of ocean water will become practicalwithin the next decade.

Usually an abstract should be about 10 percent the length of the entire document, butno longer than one page. The abstract, however, may be single-spaced (with double-spacing between paragraphs) even when the report proper is double-spaced. Becausethe abstract should emphasize the important points, rely primarily on the ideas

presented in the topic sentences in the various sections to provide the ideas for theabstract. Remember that the reader needs to know primarily what he or she should doas a result of the information presented in the report. You need to provide onlyenough of the whyso that the whatmakes sense. If the reader wants more supportingdetails, he or she will read the entire report.

Long reports typically require a three- to five-page executive summary thatemphasizes important conclusions and recommendations and the most importantsupporting evidence. Executive summaries are, in fact, short reports, and they employall the basic report-writing techniques, including headings and graphic aids.


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Executive summaries provide more supporting detail than a typical one-page abstractand are designed to provide an executive with the essential information needed tomake a decision and to save him or her the time that would be required to read thecomplete report. He or she maystill need to read the report, especially when the dataand the conclusions are ambiguous or complex.

Special Parts

The longer and more formal a report, the greater number of special parts that will beincluded in addition to the body of the report itself. Some of these are title page, letterof authorization, letter of transmittal, table of contents, table of illustrations, abstract,

executive summary (all of which are prefatory parts and precede the body of thereport), body, appendices, bibliography, and index (which all follow the body of thereport).

Title Page: The title page contains four main elements: the title, theprepared for line, the prepared by line, and the date. The information istypically (but not always) centered on the page, with equal or well-balancedspacing between elements. When the report is to be bound, allow space on the

left margin or top to accommodate the binding. If the title is more than oneline long, present it in inverted pyramid style, with the longest line on top.

Letter of Authorization: Many formal reports are initiated by a

letter or memo of authorization. If you are preparing a long, formal report thatwill become an important document in your organization, include the letter ormemo of authorization. If included, the page (or pages) of the letter ofauthorization are counted as part of the prefatory pages, but no numberappears on the page(s).

Letter of Transmittal: The letter of transmittal sends (transmits)the report to the reader. It should be prepared on your organization'sletterhead stationery in traditional letter format. The first sentence typicallybegins with the words, Here is the report you requested (or authorized). . . .

The middle portion of the letter presents the major findings, conclusions, andrecommendations. Letters of transmittal typically conclude by thanking thereader for the opportunity to prepare the report. The letter of transmittal iscounted as a page but is not numbered.

Table of Contents: The table of contents is quite literally a table of

the contents of the report. Because it is obvious that it is a table, its title issimply Contents. The page contains a list of the topics and subtopics and

their respective page numbers. If the list is long, use leaders (spaced dots) toguide the reader from a topic entry to its respective page number. The page orpages for the table of contents are numbered with lowercase roman numerals,centered, one inch from the bottom of the page.

Table of Illustrations: When a report contains four or more

illustrations, prepare a table listing them. The table of illustrations may followon the same page as the table of contents, or, if both tables are long, it may

start a new page. Label the list appropriately. For example, if all yourillustrations are maps, use the word maps in the title: List of Maps. Numberthis pageor these pageswith lowercase roman numerals.

Abstract: The abstract page typically uses the word Abstract as itstitle. An abstract should be approximately 10 percent the length of the entiredocument but no longer than one page. Number this page with a lowercaseroman numeral. A long report maycontain both an abstract and an executivesummary.

Executive Summary: When the report is long and the informationcomplex, use an executive summary to present the critical information in a


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way that saves the reader time. These pages receive lowercase romannumerals.

Body: The first page of the body of the report begins with the

complete title approximately two inches down from the top of the page. Thispage is counted as the first page but is not numbered. The introductoryparagraph requires no heading because readers will assume that it will beginwith an introduction.

Each page following the first page is numbered consecutively with theexception of section title pages when section titles appear on separate pageswith no text on the page other than the title itself. Pages may be numbered onthe top center, top right, or bottom center. Reports duplicated or printed onboth sides of the paper may use a verso-recto system of pagination, in whichthe page numbers move from the right top to the left top so that the numberremains on the outside (unbound) margin.

In preparing the body of the report, be sure to avoid widows and orphans. Awidow is a single line of a paragraph that appears at the bottom of a page. Anorphan is a single line of a paragraph that appears at the top of a page. Atleast two lines of a paragraph must appear at the top or bottom of a page. A

heading near the bottom of a page should have at least two lines of textmaterial on the page on which it appears.

The report may end with the conclusions and recommendations or with aconcluding summary. Neither the conclusion section nor the summary shouldcontain new information. The recommendations must be based clearly on the

conclusions, which need to be based clearly on the evidence presented in thebody of the report.

Appendices: Appendices include supplemental information that

supports the text of the report. Information that would be helpful but is notessential to the understanding of the report is placed in an appendix. A copy ofthe cover letter, questionnaires, interview questions, forms, statistical

formulas, computer printouts, and similar materials may be put in anappendix.

Each type of example belongs in a separate appendix, and each appendix isidentified with an appropriate title. All appendices should be referred to in thetext of the report and be listed in the table of contents. The pages of theappendices are numbered consecutively following the body of the report. Whenthe appendices are long enough for each one to be considered a separatesection, the page numbers do notappear on the page containing the title ofthe appendix.

Bibliography: Secondary sources need to be documented.

Organizations follow a wide variety of documentation formats. If no particularform is recommended in your organization, follow one of the formats

illustrated in a style manual.

Index: The index is an alphabetical listing of all items (topics,names, and places) of importance in the report and their corresponding pagenumbers. Only the longest, most formal business reports will require an index.

http://homepages.wmich.edu/~bowman/rptform.html

the form and function of business reports

Documents