REPORT FORMAT AND CONTENT
SANDRA J. NELSON
SCHOOL OF BUSINESS
INDIANA STATE UNIVERSITY
TABLE OF CONTENTS
Page
Format ............................................................................................................................................................. 1
Page Setup ......................................................................................................................................... 1
Headings ........................................................................................................................................... 2
Header or Footer ............................................................................................................................... 2
Graphic Aid Presentation ................................................................................................................................ 3
Report Organization and Content .................................................................................................................... 4
Body Section ..................................................................................................................................... 4
Supplementary Section ..................................................................................................................... 7
Preliminary Section ........................................................................................................................... 7
Letter or Memo of Transmittal ........................................................................................... 7
Title Page ............................................................................................................................ 7
Table of Contents ................................................................................................................ 8
List of Illustrations .............................................................................................................. 8
Executive Summary ............................................................................................................ 8
Appendix ........................................................................................................................................... 9
Example of a Letter of Transmittal ................................................................................... 10
Example of a Memo of Transmittal .................................................................................. 11
Example of a Title Page .................................................................................................... 12
Example of a Table of Contents ....................................................................................... 13
Example of a List of Illustrations...................................................................................... 13
FORMAT
Page Setup
Business reports may be submitted as a memorandum, letter, or manuscript. A memorandum report is
considered the most informal type of report and reserved for internal audiences. The letter report is more
formal than a memorandum report and is appropriate for an internal or external audience. Both the
memorandum and letter report formats are reserved for short reports of probably less than four or five
pages. On the other hand, the manuscript report is considered the most formal type of report and is used for
external or internal reports over four or five pages in length. I will concentrate on the manuscript report in
this document.
Margins
The lengthy manuscript report is frequently bound for presentation to audiences. When a report is bound,
the left margin of the report must be wider to accommodate the binding (such as spiral binding). Therefore,
set the following margins for your report to allow for a binding:
Left margin
1 ½”
Top margin
Default
Right margin
1”
Bottom margin Default
Binding
More formal reports (and those you want to look professional) are professionally bound. Most photocopy
stores will bind a report (such as Xerox in the Hulman Memorial Student Union) for little cost. A spiral
binding is a professional look. Request that the report be bound with a heavy paper stock front and back
cover.
Line Spacing
Manuscript reports may be single or double-spaced. If you single-space the report, you may indent the
paragraphs or you may use the block style without indenting paragraphs; however, you must leave one
blank line between paragraphs. When you double-space a manuscript, you must indent the paragraphs to
show where a new paragraph begins. When you double-space the manuscript, DO NOT use the block style
and DO NOT leave a triple space between paragraphs—simply double-space throughout the manuscript
and indent the paragraphs. While the body of the report may be single or double spaced, the Executive
Summary and letter of transmittal are generally single-spaced.
Pagination
Reports are paginated to help readers locate specific content. The preliminary section is paginated in lower
case Roman numerals. The body, references, and appendices are numbered consecutively using Arabic
numbers (page 1 number does not show on the page). The following numbering scheme is employed for the
report parts:
Preliminary Part
Letter (or memo of
transmittal)
Title page
Table of Contents
Executive Summary
Body, References,
Appendices
Page Number
Lower case Roman i
Lower case Roman ii
Lower case Roman iii
Lower case Roman iv
Arabic 1 through end of
report
Number Showing
on Page?
No
No
Yes
Yes
Show page numbers on all
pages except page 1
Headings
Report headings or captions are used to organize the report contents, to alert the reader to text contents, to
provide emphasis or interest to the report, and to encourage the reader to continue. Of course, reports can
be written without headings, but most reports use headings. Note: Avoid forcing the reader to depend on
the heading to know the content of the section. Instead, include the topic of the section in the topic
sentence. Also, when a list follows a heading, include a lead-in sentence to introduce the list.
Report headings are arranged into levels or degrees with format used to show importance or weight and to
show relationship among the levels. Sections of a report with equal weight or importance are placed under
the same heading format. There is a standard format for heading levels. However, some style manuals
may suggest heading format differing from the standard arrangement.
Report Heading Formats
Examples of the five standard heading formats are given below (note that you should boldface all
headings):
FIRST-DEGREE HEADINGS
The first-degree heading (centered, capitalized) is reserved for the title or for main sections of the report.
The first-degree heading is rather formal and may be inappropriate for a memo.
Second-Degree Headings
Second-degree headings (centered, underlined, upper/lowercase) are less formal than first-degree headings
and indicate a division under the first-degree heading.
Third-Degree Headings
Third-degree headings (left margin, underlined, upper/lowercase) are less formal than second-degree
headings and can indicate sub-sections under a second-degree heading. Third-degree headings are
appropriate for memoranda.
Fourth-degree headings. Fourth-degree headings (indented, underlined, upper/lowercase,
period) indicate a division of a third-degree section.
Fifth-degree headings (indented, underlined, uppercase first letter and part of introductory
sentence) are used infrequently in reports and indicate a sub-section under a fourth degree heading.
Header Or Footer
A header or footer is a line of identification placed on pages after page 1 (not on page 1). A header is
placed at the top of the page, and a footer is placed at the bottom of a page. A header or footer helps the
writer and the reader identify the pages of an individual report in case the pages become separated. A
header or footer will contain, at the very least, the page number and may contain the subject, the reader’s
name, and/or the date. Writers often include either a header or footer in a report, particularly containing a
page number. An example of a header or footer follows:
February Progress
June 1, xxxx
Page 2
or
Henry Jones
June 1, xxxx
Page 2
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In Microsoft Word, a header or footer may be included in a report by clicking on View, clicking on Header
and Footer, keying in the text for the header or footer (push down arrow key to get footer dialog box when
header dialog box appears), and selecting items from the toolbar as appropriate. Note: click on Page Setup
in the toolbar and click on “Different first page” (if box does not contain a checkmark) to avoid having a
header or footer on page 1.
GRAPHIC AID PRESENTATION
There are two basic types of graphic aids, tables and figures (figures may be referred to as charts). A table
is a presentation of qualitative or quantitative information in rows and columns. Tables are a good choice
for precise data but not to show trends or relationships. The word figure or chart is applied to any other
graphic aid (maps, bar chart, pie chart, or line chart, etc.). A figure is a good choice when you want to
represent approximate values and to show trends. The labels will be Table and Figure for the more formal
report.
Tables
Tables and figures are presented differently in a report. A table is labeled as “Table,” and the table is given
a number (Arabic) and a title. The label and title are typed flush with the left margin on separate lines
above the table. Do not use all capital letters. Place the source note below the table.
The formal table presentation includes the following parts:
General introduction (including a phrase such as “…as shown in Table 1”)
Label and number
Title
Table
Source
Specific discussion
Formal Table Presentation Sample
Between 1990 and 1999, the Harris Manufacturing Company shifted operations from the northern
states to the south and southwest states. Workers relocated with the company, and the number of
employees who relocated by year is shown in Table 1.
Table 1
Harris Manufacturing Company Employee Relocation – 1990 to 1999
South
Southwest
1995
100
45
1996
45
22
1997
78
28
1998
100
45
1999
25
15
Source: Jones, H. (2000). Manufacturing relocation. Management Today, 25, 115-126.
You will notice from the data that more employees from the Harris Manufacturing Company
relocated to the south rather than to the southwest.
Figures
Data may be illustrated in a formal report using figures (any graphic aid other than a table). A figure can be
is labeled as “Figure” (can be abbreviated as “Fig.”) or “Chart” and the figure/chart is given a number
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(Arabic) and a title. The label, number, and title are placed below the figure flush with the left margin.
The source notation is placed below the label and title.
When you use a figure/chart (a pie, bar, line, map, photograph, etc.), the presentation includes the following
items:
General introduction (including such a phrase “as shown in Figure 1”)
Figure
Label and number
Title
Source
Specific discussion
Formal Figure Presentation Sample
Citizens in the United States are eating more vegetables. The percentage breakdown for the increase
in the variety of vegetables eaten from 1990-1999 is shown in Figure 1.
Broccoli
15%
Peas
30%
Carrots
30%
Beans
25%
Figure 1. Vegetable Consumption Increase in the United States by Variety 1990-1999.
Source: Roland, T. (2000). Peas and Carrots are Favorites. Agriculture News, 14-18.
As shown, U.S. citizens increased their consumption of peas and carrots over broccoli and beans.
REPORT ORGANIZATION AND CONTENT
All reports contain the three sections of preliminary, body (or message), and supplementary. The
preliminary section contains the letter (or memo) of transmittal, title page, table of contents, list of
illustrations, and executive summary. The body or message section contains the information or discussion
of data gathered. The supplementary section contains a list of the references cited in the text and
appendices. Start the writing process with the body (or message) section and then write the supplementary
and preliminary parts. Detailed information for writing each section follows, and the report should be
written in the order discussed here.
Body Section
The body of the report contains three parts---introduction, data discussion, and report ending.
Introduction or Overview
The Overview (or introduction) is the first section of the body of the report. The content of the overview or
the introduction of a formal report is more developed than that of a short, informal report. To help you
learn how to write this type of introduction, I am providing a discussion of each part of the overview. Use
the heading OVERVIEW for this section (formatted as a first-degree heading), and do not include other
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headings in this section. The Overview section should be rather short (about two pages) in length and not
delay a discussion of the ‘meat’ of the report.
Background
The first item in the Overview is a discussion of the background of the problem. In a formal report, the
writer “sets the stage” for the reader---a full discussion of the larger picture of the problem or topic,
provided the audience needs such a discussion. In this discussion, include information concerning the
historical development of the topic or what happened previously about the topic or problem. Bring the
discussion down to your company or situation from the historical or global view. Keep the background
information brief (include reference citations if applicable). Avoid including information in the
background portion of the report that you will want to use later in the discussion of factors. Do not include
a separate heading for the background.
Problem Statement
As the second piece of information in the Overview, provide the reader with a succinct problem statement.
The problem statement is included early in the overview so the reader is clear on your purpose (what you
have done and why you did it). You don’t want to keep the reader in the dark; your reader must not be
confused about your purpose for writing. Think of the problem statement as bringing the topic down from
the broader picture stated in the background to the particular situation and company. The problem
statement can be expressed in one sentence. Do not include a separate heading.
Scope (Factors)
Third, identify the scope, or factors, which is the breadth and depth of the problem. The breadth is how
broad the problem needs to be investigated to reach a good decision. The breadth is often defined as the
factors, subtopics, or areas of information needed before a recommendation is made. The depth refers to
the extent each factor or subtopic is researched. Identify sufficient factors (and the data concerning each
factor) to be able to answer the problem statement. In other words, ask yourself, “What do I need to know
to answer the problem statement?” The answer to that question identifies factors or subtopics to research.
Do not include a separate heading for this information.
Limitations
Limitations are the shortcomings of the report and are reported only if you identified limitations. However,
if something (lack of time, money, or other resources) prevented you from doing a thorough job in
researching the problem, such limitations would be identified and acknowledged in the introduction.
Sources and Methods of Data Collection
The discussion of the sources (primary or secondary) and methods (Internet, library, interview, survey) you
used to gather information are discussed in the Overview section. Do not include a separate heading for
this information.
Report Preview
To complete the Overview section, include a report preview paragraph. In a report preview, the writer tells
the reader the organization of the report. In the report preview, identify the sections of the report body that
follows the Overview. Do not include a separate heading for this information.
Discussion of the Data Gathered on the Factors
After the introduction or overview where you “set the stage” for the reader, discuss the information
gathered on each factor or subtopic. The headings for this section could be the names of your subtopics
(factors) and should be formatted as first-degree headings. Discuss the subtopics in order of most
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important and in the same order as written in the report preview. The discussion of the factors is the largest
section of the report.
These sections, of course, include information you gathered on the breadth and depth of all the subtopics or
factors. Include a transition paragraph at the beginning of each factor section. In other words, you are
“setting the stage” for the particular section. You must be objective and use data you gathered. Also, avoid
including early conclusions---save the conclusions for later. Include text reference citations for all
information taken from secondary sources, and tell the reader when you are using primary data you
gathered. Ethical behavior involves giving credit for reference sources, and plagiarism is not acceptable.
You may want to include graphic aids in this section to illustrate data.
Graphic aids are used in reports to simplify data and to provide visual interest. Graphic aids are included
when relevant to the purpose and audience and when used in conjunction with words and not as a substitute
for words.
If your report is analytical, as opposed to informational, the closing section of the body of the report
contains the summary, conclusions, and recommendations. This part of the report is the writer’s
opportunity to present analysis and to end the report. The first-degree headings for this portion of the word
could be SUMMARY, CONCLUSIONS, and RECOMMENDATIONS. An alternative way of presenting
this information is to summarize, draw conclusions, and offer recommendations for each sub-topic as you
progress through the report.
Summary and Conclusions
A summary is a brief restatement of the main facts presented under each factor (subtopic) and is frequently
included in a formal report either at the end of the report or at the end of the discussion for each factor. No
new information is included in this section, and sources are not cited again. For clarity, each factor or subtopic should be summarized in a separate paragraph. Use the words SUMMARY AND CONCLUSIONS
as a first-degree heading for this section.
A conclusion is an interpretation of the facts you gathered and discussed. A conclusion is an observation
based on the facts and not a repetition of those facts. In other words, a conclusion is a statement answering
the question, “What do the facts mean?” and not a repetition of the facts (percents, dollars, numbers, etc.).
A conclusion is not an action the company must take. Conclusions must come from the facts you gathered
and discussed (use the main facts you gave in the Summary). You may not have sufficient data to draw a
conclusion. If you can’t draw a conclusion, be sure to tell the reader. To give you a simple example:
assume you are researching alternative sites for a new plant and have gathered the following data:
Site A: $50,000 cost, 5 acres, and 5 miles from the interstate
Site B: $75,000 cost, 7 acres, and 1 mile from the interstate
The conclusions could be that Site A is least expensive and that Site B has more acreage and is closer to the
interstate.
Recommendations
A recommendation is a suggested action the company should take based on the conclusions (conclusions
were based on the facts) and answers the problem statement. A recommendation does not come from new
facts but comes from facts and conclusions already discussed. The suggested action should be explicit (use
action verbs such as purchase, implement, explore, etc.) and detailed. In addition, the recommendation
includes a “how” to implement or the next step the company should take.
Finally, as a reminder---you will have discussed the data (both primary and secondary) for each factor or
subtopic. The summary is developed from the data you discussed, the conclusions are drawn from the main
facts repeated in the summary, and the recommendations are developed from the conclusions. The
recommendation answers the problem statement. Thus, the logic goes full circle from the problem
statement, factors, data, summary, conclusions, recommendations, and back to the problem statement.
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Supplementary Section
After you have written the body of the report, you are ready to write the supplementary section. The
supplementary section of the long report contains the references page and the appendix. Place References
on the next page after Recommendations. The References page contains only the sources cited in the body
of the report.
Place the appendix immediately after the list of references. An appendix contains supplementary material
for the reader. Obviously, important material is discussed in the text. Sometimes, however, only a portion
of a piece of information is discussed in the text, but the writer feels the entire piece of information might
be interesting to some readers and that material is placed in the appendix.
Each item of supplemental information is included in a separate appendix (if you have more than one
appendix, the appendices are each given a letter such as Appendix A, Appendix B, etc.). If you have just
one appendix, the material is titled Appendix without letters. A title page is included before each item of
information. The title page contains the word appendix formatted in first-degree heading format (with a
letter if you have more than one appendix) and the title of the appendix contents (again, formatted as a firstdegree heading). The word appendix and the title are centered horizontally and vertically.
Preliminary Section
Preliminary pages are included in front of the body of the formal report. The pages that are included will
vary according to the formality of the report. Our formal report will contain the following preliminary
pages in this order:
Memo of transmittal
Title page
Table of Contents (first-degree heading)
List of Illustrations (first-degree heading)
Executive Summary (first-degree heading)
Letter or Memo of Transmittal
The letter or memo (use a letter if you want to be more formal) of transmittal is a very short message giving
(transmitting) the report to the reader. The transmittal communication is attached to the front of the bound
report with some sort of clip. The following content should be included in the transmittal communication:
Paragraph 1 – transmit the report to the reader (use more polished words---“you asked me to do such and
such project; I did as you asked; the report is attached”).
Middle paragraphs – discuss the report giving such information as the problem statement, factors,
recommendations, or problems associated with the project.
Last paragraph – include a goodwill closing (“I enjoyed working on this project…”) with your contact
numbers.
See the appendix for examples of transmittal messages
.
Title Page
A more formal report includes a title page. A title page includes the title, writer’s name, and other
information such as date (course prefix and number). The information on the title page is centered
horizontally and vertically on the page. The title should be businesslike and not “cutsey” or clever. A
sample title page is in the appendix.
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Table of Contents
The table of contents includes every heading in the report with the page number and is titled TABLE OF
CONTENTS. By looking at the table of contents and the placement of items on that page, you see the
organization of the report. Place the table of contents immediately after the title page. A table of content
often includes dots running from an item on the table of contents to the page number, and these dots are
called leaders. Leaders help guide the reader from the item to the page number.
With Microsoft Word, you may insert leaders very easily. Use the following steps to insert leaders:
 Place the cursor where you want the leader tabs to begin.
 Open the Format menu and select Tabs. The Tabs dialog box appears.
 Key in the position of the tab stop you want to set, using decimal numbers such as 6.5”, in the Tab
Stop Position box, select the leader style you want, and select the type of alignment.
 Click on the Set button.
 Click on OK.
 Key in the text, press Tab, and leaders will appear.
List of Illustrations
A list of illustrations is included in a formal report. The list of illustrations is placed after the table of
contents (first-degree heading LIST OF ILLUSTRATIONS) and is a categorized list of the tables and
figures (with titles and page numbers) in the report (the list of illustrations may be placed on the same page
as the table of contents). The label, number, title, and page number is included for each graphic aid. A
sample table of contents and list of illustrations is in the appendix.
Executive Summary
An executive summary is a condensed version of the entire report from overview through
recommendations. Other terms for the executive summary are synopsis, precis, and epitome. Use the
heading EXECUTIVE SUMMARY (first-degree heading format). The Executive Summary should be
single-spaced (even if the rest of the report will be double spaced) and be no longer than one page in length.
Note the difference between an executive summary and a summary. The executive summary is a
condensed version of the report from overview to recommendations, and the summary is a brief restatement
of the main facts presented in the discussion of factors sections only.
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APPENDIX
EXAMPLES:
LETTER OF TRANSMITTAL
MEMO OF TRANSMITTAL
TITLE PAGE
TABLE OF CONTENTS
LIST OF ILLUSTRATIONS
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EXAMPLE OF A LETTER OF TRANSMITTAL
Writer’s street address
Writer’s city, state, and zip code
Date
Mr. Harry Morgan
Morgan Supply Company
3426 Main Street
Anywhere, Indiana 47908
Dear Mr. Morgan:
As you requested, I completed the report on the healthcare plan for your company, and my report is
attached.
I was most pleased to conduct this study for you and to offer recommendations for improving the
healthcare benefits plan for Morgan Supply Company. As you will see, my analysis indicates that your
company should extend the health benefits offered to employees. In addition, I recommend that you
involve employees in healthcare changes.
Should you have questions about the results of my study, please contact me at 812-435-6000.
Sincerely,
John Q. Public
Attachment
10
EXAMPLE OF A MEMO OF TRANSMITTAL
MEMORANDUM
TO:
Harry Morgan
FROM:
John Q. Public
DATE:
January xx, xxxx
SUBJECT:
Healthcare Benefits
As you requested, I completed the report on the healthcare plan for our company, and my report is attached.
I was most pleased to conduct this study for you and to offer recommendations for improving the
healthcare benefits plan for Morgan Supply. As you will see, my analysis indicates that the company
should extend the health benefits offered to employees. In addition, I recommend that you involve
employees in any healthcare changes.
Should you have questions about the results of my study, please contact me at extension 6000.
Attachment
11
EXAMPLE OF A TITLE PAGE
AN ANALYSIS OF THE SMITH PUBLISHING COMPANY
Submitted by
STUDENT NAME
COURSE PREFIX AND NUMBER
Date
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EXAMPLE OF A TABLE OF CONTENTS AND LIST OF ILLUSTRATIONS
TABLE OF CONTENTS
Page
Executive Summary ....................................................................................................................................... iv
Overview ......................................................................................................................................................... 1
Employer and Employee Healthcare Costs ..................................................................................................... 3
Healthcare Benefits ......................................................................................................................................... 7
Employee Healthcare Satisfaction Rates
Company Satisfaction Rates – 2000 ............................................................................................... 15
Company Satisfaction Rates – 2001 ............................................................................................... 19
Future Trends ................................................................................................................................................ 25
Summary and Conclusions ............................................................................................................................ 30
Recommendations ......................................................................................................................................... 32
References ..................................................................................................................................................... 35
Appendices
Appendix A – Indiana Healthcare Satisfaction Rates ..................................................................... 37
Appendix B – National Healthcare Satisfaction Rates .................................................................... 38
LIST OF ILLUSTRATIONS
Tables
1.
2.
Satisfaction Rates – 2000 ......................................................................................................... 15
Satisfaction Rates – 2001 ......................................................................................................... 19
1.
2.
National Trends........................................................................................................................ 25
Indiana Trends ......................................................................................................................... 26
Figures
iii
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