good report writing characteristics

“In the design of reports suited to the principal user, consideration must be given to the method of presentation. Those executives, who are going to utilize the reports, have different backgrounds, working methods personalities and personal preferences. Executives having controller-ship background, generally prefer tabulated and detailed data, those having engineering backgrounds frequently prefer graphic presentations, highly summarized data”. (adsbygoogle = window.adsbygoogle || []).push({});

12. Ability to Control

The reports should give full details of variances such favorable and unfavorable. In the case of unfavorable variances, the report should contain a massage about the unfavorable variances which are controllable at that point. If so, corrective controllable actions may be taken by the appropriate level of authority. Moreover, some unfavorable variances which are beyond the control of the executive receiving the report should be mentioned separately or highlighted in the report.

13. Economy or Cost Consciousness

This cost of preparing and presenting the report should also be considered. This cost should not be more than the advantage derived from such reports. The cost of preparing the report should be reasonable so that reporting may be used by all types of concerns.

14. Effective Communications

If the management executives have taken the action on the basis of report and the report influence decisions, there is an effective communication.

In order to be useful to management, accounting information must be communicated to managerial persona l. Communication implies that a person receiving the information understands the nature and significance of material contained in the reports he receives when communication is genuinely effective, management’s actions and decisions are likely to be based on the facts which they receive rather than on untested impressions and guesses.

However, there is a reason to believe that accounting reports to management have not always achieved their intended purpose because the reports were not understood, recipients lacked time required to grasp the meaning or contents of reports was not relevant to problems facing the persons who received them.

15. Principle of Exception

The principle of exception should be followed while preparing and presenting the reports. If so, trouble spots and/or illuminating priority areas are calling for management attention and action. In this case, some benefits are derived such as essential matters only included in the report to the user of the report, more concentration is possible and minimum data is included in the report. Even though, this principle has limited use.

16. Frequency of Reports

The frequency of reports should be decided, well in advance according to the nature of information and its purpose. It means that the reports should be sent regularly when they are demanded or required. Therefore, some reports may be sent daily, some weekly, some once in ten days, some fortnightly, some monthly and so on.

17. Media of Presentation

A report may be prepared for presenting the same in several medias. Therefore, a report may be in written form or oral form or graphic form . An ideal report is presented in the form which carries successful blending of different media.

18. Attractiveness

The style of presenting the report should attract the attention of the user of the report. In meeting this broad requirement for attractiveness in reporting, the accountant assumes the role of an artist . His task is to print a picture that will appeal to the eyes. His report should serve as panorama which is attractive in an artistic sense and therefore one that will be regarded and studied by the potential viewer.

19. Co-ordination of Data

All type of information are collected from various departments including accounting data while preparing the report. In this case, there is a need of coordination of data. It means that data used by different departments should not be unrelated , otherwise a lot of misunderstandings and confusions may arise which would defeat the very purpose of reporting .

20. Up to Date

A report should contain only latest information . Even though, excessive information cannot be included in the report. It means that report should be kept up to date which are necessitated by the changing conditions.

21. Number of Reports

There is no ideal number of reports to be used in an organization. At the same time, a report should be an additional one and should not give birth to be a duplication. Therefore, reports should be prepared and used only for selective areas . The number of reports should be kept as minimum as possible .

22. Good Form and Content

The following points are to be considered while drafting a report.

Infographic on Qualities, Characteristics, Essentials of a good and Ideal Report

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Characteristics of bad report writing.

Formal writing demands adherence to strict codes. Writing a report -- whether for school or for the workplace -- says much about the professionalism of you as the writer . Turning in a report that's characterized by a lack of organization and grammatical and spelling errors places you, your organization or your department in a negative light. The quality of writing in a report can mean the difference between receiving grant funding and failing the grant process, or acquiring a contract and losing the bid.

A solid report addresses problems specifically; highlights varying methods of analysis; includes particular findings and conclusions, and offers recommendations for improvement. A poorly executed piece is thin, offering mere generalities. According to the Unilearning website, it outlines the information of the report but goes no further.

A poorly written report uses multiple words to express ideas that a skillful wordsmith can convey in one. For instance, a more concise way of saying "Gas prices soared upward toward the sky in 2011" would be to say, "Gas prices soared in 2011."

Poor Spelling/Grammar

Typographical and grammatical errors can be the bane of a formal report. Whether there is one or 10, it can cause a report -- whether a school essay, business document or news story -- to look unprofessional, and the writer to appear uneducated. It can call so much attention to itself that it can distract the reader from the message of the report. Don't just use spellcheck on your computer; use an extra pair of eyes to catch errors your spelling and grammar software may miss.

Stresses Problems, Not Solutions

A poor report stresses difficulties but doesn't offer much information about solutions. It talks about weaknesses rather than strengths, as the Upwrite Press website says. It seeks to make threats rather than suggest changes to right the wrongs. Though it's acceptable to write about problems, balance the discussion of the negatives with a proposal of methods to change them into positives. For instance, it's not helpful to write an entire report about how much money slow workers cost the company without mentioning plans to help them improve their performance rate.

Inappropriate Language

An unsuccessful report uses inappropriate language, such as slang words and colloquialisms. If you write a report in such a way, your audience may fail to take you seriously as a professional. Also, such diction undermines the impact of your overall message. For example, in preparing a report on the 2010 economy, you would say that hiring fell sharply in 2010, rather than writing a phrase such as, "Hiring hit the skids in 2010."

Stilted Prose

Stilted prose is a mistake because it gives the reader the message that you're trying too hard to impress him with your superior knowledge of words. Instead of writing, "Gas prices impacted the company's ability to maximize profits," say "Gas prices hurt profits." To determine whether your prose is stilted, read your sentence aloud to yourself, then to someone else. If it's not something you would normally say in conversation, chances are it's trying too hard.