ACCA MA Syllabus A. Management Information - Written reports - Notes ^{1 / 2}

When producing written reports, the management accountant needs to carry out four steps:

1. Prepare: determine the type of document required and establish the user of the information

2. Plan: select the relevant date: summarise, analyse, illustrate to turn the raw data into useful information

3. Write

4. Review what has been written

The Structure of a Report

A typical report structure will be as follows

• Title

  At the top of your report show who the report is to, who it is from, the date and a heading.

• Introduction

  Showing what information was requested, the work done and where results and conclusions can be found.

• Analysis

  Presenting the information required in a series of sub-sections. Use an underlined heading for each sub section.

• Conclusion

  Including, where appropriate, recommendations. Keep this brief. Never introduce new material into a conclusion.

• Appendices

  Containing detailed calculations, tables of underlying data, etc. If you use appendices refer to them in your report.

Numbered headings and cross referencing between sections make reports easier to follow (or navigate).