ABSTRACT
Business reports communicate facts and sometimes opinions or recommendations based on the facts. Business reports generally describe, in detail, a particular situation. The audience for a business report is usually a manager or managers within an organization. Most business reports are internal documents, although some organizations—such as think tanks—prepare reports, often called white papers, for general distribution. Whether formal or informal, good business reports are clear, concise, detailed and well-organized. The format of a business report should clarify its organization and aid readability. The text of a business report is single-spaced. In most reports, the subject-restriction-information paragraph-organization technique can help keep the body focused on the report's subject. A good model is a financial audit report, which first presents evidence, usually a description of an organization's financial practices and financial health. The conclusion reasserts the report's purpose and main point(s) in light of all the information in the body.
