Report is a universally used mode of written communication. Organizations prepare and distribute numerous types of reports. It is a factual document on any specific event. Along with the presentation of facts, some reports make analyses and recommendations. The definition of report writing is creating an account or statement that describes in detail an event, situation or occurrence, usually as the result of observation or inquiry.
Whatever is the nature and type of reports, they guide management. In fact, managers rely on different reports to make accurate and timely decisions. Reports are therefore prepared daily, weekly, monthly, quarterly, half-yearly and yearly. In addition to the reports on routine and recurring events, they are also prepared on special and non-recurring events. In the latter cases, reports become long and analytical in nature. Preparing such report is both art and science. It is science because report must be written in specific method, structure, and style. Moreover, reports must contain some well-accepted contents. Writing report is also art as the presentation and analysis of information differ depending on the skills and qualities of the report writer.