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Report Writing Paper 2-CA Foundation notes

Report Writing – CA Foundation, CPT notes, PDF

This article is about Report Writing- BUSINESS CORRESPONDENCE AND REPORTING for CA foundation CPT students. we also provide PDF file at the end.

Report Writing

Report Writing

What we will study in this chapter:

Descriptive Questions

Past Year Questions and Answers

2003 – May [3] (c) What do you understand by the term ‘Report’? Explain briefly the points which are considered while writing a Report. (10 marks)


Meaning of report:

A report carries information from someone who has it to someone who need it. The basic management tool used in decision making is the report. According to C.A. Brown, “Report is a communication from someone who has some information to someone who wants to use that information.” Points Considered while Writing a Report:

The following points should be considered while writing a report:

  1. What kind of report is expected?: It is the reporter who will have to decide for himself whether he is to prepare an informal or a formal report, whether statutory or non-statutory report. The reporter should be very clear right from the beginning about the lines along which is to plan the content, form and style of the report.
  2. How much time has been allowed to prepare the report?: The type of the report expected is an important factor in deciding the time. If there is sufficient time, to make a thorough study of the problem and to conduct some research if needed, the reporter will prepare a formal report with definite conclusions, perhaps even specific recommendations.
  3. What is the purpose of the report?: The most important facts to be kept in mind before deciding the type of report needed is the purpose of the report. If the writer has been asked to prepare a report on whether his company should set-up a new branch, that involves considerable initial expenditure or on advisability of merging into a collaborating with

another company, these are matters of vital importance and they need very carefully written formal reports. Probably a number of people are involved in writing such reports. But if the purpose is simple than it does not require research.

  1. What exactly is to be examined?: It is also necessary to be constantly aware of what exactly is to be examined, to be studied. Such an awareness will eliminate much redundant labour; at the same time it will help in the inclusion of all that is pertinent to a problem and will help in making the report a document complete in all respect.
  2. What facts are to be furnished?: While going through the old files of the company or conducting a market survey, the proprietor is likely to come across a number of interesting facts that appear to be relevant but in reality are not. The temptation to include them in the report will have to be resisted. A medley of facts is likely to preclude the central purpose and lead to confusion. So, it is very important to be clear about facts that are to be included.
  3. Who is going to read the report?: The last point to be decided is to who is going to read the report? If the report is going to the Research Director, it is important that it should contain a detailed, step-by-step account of the investigations carried out, along with detailed, minutely described findings.

2005 – Nov [1] {C} (xiii) Comment on the following statements in about 3Q words each:

Informational reports focus on data and facts without analysis or recommendations. (1 mark)


An informational report presents the data collected or facts observed in an organised form. It presents the situations as it is and not as it should be and does not contain conclusions or recommendations.

2006 – May [3] (c) What is a Report? What are the two types of reports? What does make a report effective? (2 + 2 + 6 = 10 marks)


Meaning of Report: The word ‘Report’ is derived from a latin word ‘Reportare’ which means to carry back.

Re = back. Portare = to carry.

A report therefore is a description of an event carried back to someone who was not present on the scene.

C.A. Brown defines a report as follows, “a report is a communication from someone who has information to someone, who wants to use that information.”

In business, the business executives, administrators, manager etc. have to report daily, i.e. write as a part of their duty, things related to their work which they have either done or related to the activities of the organisations they belong to.

A report is thus a formal communication written for a specific purpose, it included a description of procedures followed for collection and examination of data, their significance the conclusions drawn from them and recommendations if required.

Types of Report: The main purpose of a report is the presentation of facts, and therefore a report should be able to command the attention of the reader and clearly convey him the message. Basically 2 styles are adopted for writing a report in an organisation

  1. The letter style report.
  2. The schematic report.
  3. 1. The letter style report : The letter style is adopted for lengthy and detailed communications. It is actually used in place of a memorandum. Although known as letter it does not carry any solutions or subscription. It is like an ordinary letter, usually on the company letter head.

Specimen Letter Style Report

Johnson & Johnson India Ltd.

22, New Alipore Kolkata

To: The MD

From: HOD, A/c Dept.

Urgent need of computerising the accounts dept.

We are pleased to inform you that our branch has achieved outstanding growth in business in the last two years. Every sphere has shown tremendous growth. The volume of sales, the no. of customers, the gross turnover, the net profit has considerably increased. This growth has however put immense pressure on the accounts dept, keeping an update record of all the transactions is becoming next to impossible day by day, although the staff works till late hours. This pressure is unbearable especially during the days when salary bills have to be prepared.

In light of the present situation two alternatives stand. Either the staff strength should be increased or the department has to be computerised. Computerisation will be a better solution keeping in view the modern technology that needs to be adopted in the branch. It will not only substitute the scarce staff strength but also prove more economical in the long run.

Moreover it is only this branch of ours, which is yet to be computerised. The rest three have already been computerised two years back.

I hope this proposal will be assigned top priority.

Wajahad Alam

HOD (A/c)

  1. The Schematic Report: It is a long report on a particular matter which is written under various headings which are

(i) Terms of reference

(ii) Actions taken

(iii) Findings

(iv) Conclusions

(v) Recommendations

(i) Terms of Reference: It is the introductory part of the report. The main function of this part is to convey what the report is about. It begins with mentioning who has authorised the report and continues with scope of activities it covers.

(ii) Action Taken: This part gives the details of actions undertaken by the writer to collect matters/ informations etc. in relation to the report.

(iii) Findings: This part of the report emphasises the various aspects of the report. It contains the facts found by the writer a long with his comments. It may include charts, graphs, statistical tables. If not in this part the charts, graphs and the statistical data (if any) are put in the end in form of appendix.

(iv) Conclusion: This part of the report presents the conclusion drawn by the writer on the basis of findings the writer comes to a definite conclusion. He presents his opinion and assessment under this heading.

(v) Recommendations: This part of the report contains the recommendations put forward by the writer. The writer after concluding on the subject matter of the report may put forward concrete recommendations or suggest a course of action.

Note: In the schematic report the data Is written at the last and if the

report is too long a summary of it may be attached with it.

Specimen Schematic Report

Report of a manager (HR Investigation Cell) on general inefficiency and negligence of duty of the staff in a branch office.

Sandvic Machine Tools Pvt. Ltd.

Industrial Estate Gurgaon.

Report on general inefficiency and negligence of duty of the staff.

To: Board of Directors

From: HR (Investigation Cell)

Terms of Reference:

To report on the general inefficiency and negligence of duty of the staff at Naini Branch in accordance with your instructions given in letter no.6


Actions Taken:

(i) Paid a surprise visit to the branch office on 19th sept, at 11 A.M.

(ii) Had a brief talk with some senior and trusted staff members.

(iii) Examined the complaint files.

(iv) Examine the sales file.

(v) Had a talk with Mr. S Chaturvedi the branch manager.


(i) On the day of surprise visit i.e. 19th Sept, almost 1 /4th of the staff including the branch manager Mr. S. Chaturvedi had not yet reported for work.

(ii) The trusted senior staff members revealed that Mr. S. Chaturvedi hardly bothered about punctuality and thus many staff members followed his suit.

(iii) On inspecting the complaint files the negligence of staff was felt more. Complaints lodged 4-5 days before had yet to be looked into.

(iv) The sales record in the sales file showed a declining rate of average sales particularly during the last 8 months.

(v) More over a general confusion and carelessness was observed everywhere. Filing is not done in a proper way. Records of some

essential matters were missing.


On the basis of the above finding I hereby put forward my conclusions.

  1. The casualness with which the offioe work is being conducted is solely due to the indifferent attitude of Mr. S. Chaturvedi.
  2. The present atmosphere at the branch office is hampering the performance of the staff members.
  3. The mechanics deployed at the Naini branch are not competent enough to satisfy the customer’s complaints.
  4. The deteorating sales is highly due to customer dissatisfaction. One dissatisfied customer can discourage a dozen others.


We have to take extra pain in re-establishing the lost reputation. For this my recommendations are as follows.

  1. A notice should be served to Mr. S. Chaturvedi.
  2. A efficient person to be deployed in place of Mr. S. Chaturvedi.
  3. The service of inefficient mechanic should be terminated.

Sumit Awasthi HR (Investigation Cell)

25th Noy. 2002

Tips for effective Report: Following is the technique of writing a good report:-

  1. Planning the report.
  2. Collection of relevant information (data).
  3. Analysing the data.
  4. Drafting the report.
  5. Writing the report.
  6. Editing the report.
  7. Planning the report: This is the first and most important step of writing a report. While planning a report the following facts have to be kept in mind

(i) The report is meant for whom?

(ii) What is the purpose of report?

(iii) What kind of report is expected?

(iv) What facts are to be furnished?

  1. Collection of relevant data : Next the relevant informations have to be collected which is required for writing the report. Major sources of informations are company files, interviews, letters, questionnaires, personal observation, library research etc.
  2. Analysing the data : After the collection of the data, the data has to be analysed thoroughly. A lot of data has to be rejected while many more data may be required to be collected.
  3. Drafting the report: Now the writer has to make an outline to write the actual report. In the outline the problem is stated, relevant facts are put down, i.e. a draft report is prepared.
  4. Writing the report : When the draft report is ready it is re-revised, pruned and polished. Then the final report is written. While writing, the writer has to keep in mind that the language should be simple unambiguous and free from any grammatical error.
  5. Editing the final report: Even after writing the final report it should be examined and revised again. Preferably it should be critically analysed and re-written (if required) before getting it finally typed and sent.

2018 ■ Nov [10) (c) Write a Newspaper Report in 250 words on the topic: “Daughter of Gardener Tops Board Exams.”                                                                                                                      (5 marks)


“Daughter of Gardener Tops Board Exams”

“I am not educated, and that is why I wanted to ensure that my children are.” said Akshat Gupta, a poor gardener, whose daughter Prerna (18) topped the board exam on Monday.

Prerna, who scored 689 out of 700 (98.42%) in CBSC Board exam 2016-17, attributed her success to her parents and teachers who trained her well. Studying in a 300 sq.-ft room might have been a bit stifling but it never proved a deterrent. “The harder you work for something. The greater you’ll feel when you achieve it.”

Prerna said, “I have to be like this in my life so that my parents feels proud of me, far which I have climbed the first stairs todav.”

News of Nation: 18/11/2018, 10:30 1ST

2019 – June [9] (c) Draft Newspaper Report on “Six Lane highway connecting two states inaugurated” to be published in a national newspaper.

(5 marks)


PM Modi Inaugurates Eastern Peripheral,

Delhi – Meerut Expressways All India Edited by Arun Nair

New Delhi: Prime Minister Narendra Modi today inaugurated two newly – built express ways – Phase 1 of Delhi – Meerut Expressway and the ^11,000 Crore Eastern Peripheral Expressway. India’s first smart and green highway. PM Modi, after inaugurating the 6 Lane Delhi – Meer&t Expressway spanning Sarai Kale Khan in Delhi to UP Gate, rode in an open Car, waving at crowds gathered on either sides of the highway.

Road Transport and Shipping Minister Nitin Gadkari too rode in a separate open car alongside PM Modi. The Delhi – Meerut Expressway, stretching from Nizammudin Bridge to Delhi- UP border, has been completed in a record time of 18 months. The 135 Km. long Eastern Peripheral Expressway or EPE, that was dedicated by Prime Minister in Baghpat in UP, has been built in a record time of 17 months. Its foundation stone was laid by PM Modi in November 2015. The Expressway is expected to bring down the pollution level in the nation capital by 27 percent.

*This article contains all topics about Report Writing- BUSINESS CORRESPONDENCE AND REPORTING

For notes on all CA foundation topics, you can visit this article CA foundation note

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