How to Format a Business Report

FORMATTING GUIDE FOR BUSINESS REPORTS

Prepared for
Mr. Van Hammen
English Instructor
Maui Community College

Prepared by
Evelyn Ann Sturgeon
Accounting Student
Maui Community College

November 30, 1996

Business reports are documents that are used internally and externally. Managers often delegate the preparation of internal reports to subordinates; therefore, most reports go up to higher ranks in the organization. External reports often are used to secure business or to report on business that has been conducted for a client. Since reports can have a significant impact on an organization's business and on an individual's upward career mobility, they are usually prepared with a great deal of care.

The following factors must be considered in formatting reports:

Placement--spacing, margins, and pagination
Headings--main, secondary, side, and paragraph
Documentation--internal citations, endnotes, and references
Report Assembly--preliminary pages, body of report, and appendices

Placement

Effective report design requires many decisions about each of the factors just enumerated. The software and the type of printer usually determine which features can be used to enhance the format of a document. A few basic guides can be applied to assist in making good formatting decisions.

Spacing
Reports may be formatted using either single or double spacing. Commercially prepared reports are generally single-spaced using many typesetting features. The desktop publishing capabilities available in most word processing software enable employees to prepare reports similar to those prepared professionally. Therefore, the trend is to single-space reports, use full justification, and to incorporate desktop publishing features in the report.
Margins
Reports are formatted with default top, side, and bottom margins. A half inch of extra space is provided in the top margin (1.5") for the first page of the report and for major sections that begin on a new page. A half inch of extra space is provided for the binding when a report is bound. Most reports are bound at the left (1.5" left margin); a few are bound at the top (1.5 "top margin).
Pagination
The way a report is paginated depends on the binding. A left bound or an unbound report usually is paginated at the top, right margin. A top bound report is paginated at the center, bottom margin. Arabic numerals (1,2,3) are used for the body of the report and the appendix; lowercase Roman numerals (I, ii, iii) are used for the prefatory (preliminary) pages. The body of the report starts with page 1 even though several preliminary pages precede it. The first page is counted, but it is not numbered. Normally, the preliminary pages are prepared after the report is written; therefore, they are handled as a separate document and numbered with lowercase Roman numerals to avoid duplicate numbers.

Headings

Topical headings or captions introduce the material that follows and provide structure in a report. Position, capitalization, font size, and attributes, such as bold and underlining, indicate levels of importance. Headings also set segments of copy apart and make the copy easier to read. The spacing before and after headings depends on the type and size of the font used. With regular typewritten copy, spacing (a quadruple space after the main heading and a double space before and after side headings) is important for emphasis. If a larger type size is used for the main heading, less space is needed below it. The large type commands attention; therefore, additional space to set the heading apart from the report is not necessary.

Documentation

Most writers give credit when they use the work of others. Quotes or extensive use of published material should be referenced. In business, many employees feel that the internal reports they use as references belong to the company; therefore, referencing is not necessary. Employees should keep in mind, however, that referencing also helps the reader locate more complete information than the report contains. Documentation can be provided in several ways:

Endnotes. A superior number keyed at the point of reference serves as an indicator that the source is provided at the end of the document. All sources are placed on a separate page at the end of the report in numerical order. The endnotes come before the bibliography or list of complete references. The page is numbered in sequence with the preceding page. Endnotes are single-spaced with a double space between notes. The first line of each entry is indented five spaces.
Internal citations. internal citations provide the source of information within the body of the report. The name(s) of the author(s), publication date, and the page numbers are separated by commas and enclosed in parentheses before the terminal punctuation, as illustrated in this sentence (VanHuss, 1994,10-12). When the author's name is used in context, only the date and page numbers are included in the citation.
References. The reference list at the end of the report contains all references, whether quoted or not, in alphabetical order by author name. The name and location of the publisher, and the publication date make up the reference. References are single-spaced with a double space between items. Book and periodical titles are generally indicated by underlining. The trend today, when the printer can accommodate it, is to use italics.

Report Assembly

The components of a business report vary depending on the formality of the report.

Reports generally are assembled in three separate segments. Generally, the body of the report is prepared first; then, the material to be appended; and, finally, the front matter.

Preliminary Pages
A title page, letter of transmittal, table of contents, and executive summary are often placed at the beginning of a report. Other pages, such as a list of figures, may be added.
The title page makes the initial impression for the report; therefore, it deserves special attention. An effective title page is formatted attractively and contains the title of the report, who the report was prepared for, who the report was prepared by, and the date.
Body of the report
The body of the report varies widely depending on the type of report. Reports frequently contain enumerated items, tables, charts, and graphics. Many organizations have style guides for the various types of reports commonly used in the organization.
Appendices
Materials that support a report, such as questionnaires, biographical sketches, and large computer printout tables, are often placed at the end of the report in a section called the appendix. Often the material is segmented into several different appendices. Printed items in the appendix, such as questionnaires, usually are preceded by a page naming the appendix.

REFERFENCE

Charles H. Duncan, Ed.D., Eastern Michigan University; Susie H. VanHuss, Ph.D., University of South Carolina; S. ElVon Warner, Ed.D., S. E. Warner Software, Inc., Salt Lake City, Utah; Connie Forde, Ph.D., Mississippi State University; Donna L. Woo, Cypress College, California, South-Western College Keyboarding, South-Western Publishing Co.