Functional headings show the outline of a report; talking headings describe the content.

to create the most effective headings, follow a few basic guidelines:

 Use appropriate heading levels. The position and format of a heading indicate its level of
importance and relationship to other points.

• Strive for parallel construction within levels. Use balanced expressions such as Current Quarterly
Budget and Next Quarterly Budget rather than Current Quarterly Budget and Budget Projected in the
Next Quarter.

• For short reports use first- and second-level headings.

• Capitalize and underline carefully.

• Keep headings short but clear. Try to make your headings brief (no more than eight words) but
understandable. Experiment with headings that concisely tell who, what, when, where, and why.

• Don’t use headings as antecedents for pronouns. Don’t follow headings with pronouns, such as this,
that, these, and those.

• Include at least one heading per report page

Preparing Typical Informal Reports

Informal business reports generally fall into one of six categories.

• Information reports. Reports that collect and organize information are informative or investigative.

• Progress reports. Progress reports monitor the headway of unusual or nonroutine activities.

• Justification/recommendation reports. Justification and recommendation reports are similar to

information reports in that they present information. However, they offer analysis in addition to data.
They attempt to solve problems by evaluating options and offering recommendations. These reports are
often solicited; that is, the writer has been asked to investigate and report.

• Feasibility reports. When a company must decide whether to proceed with a plan of action, it may
require a feasibility report

• Minutes of meetings. A record of the proceedings of a meeting is called “the minutes.” This record is
generally kept by a secretary or recorder. Minutes may be kept for groups that convene regularly, such
as clubs, committees, and boards of directors.

• Summaries. A summary condenses the primary ideas, conclusions, and recommendations of a longer
report or publication

Information Reports
Writers of information reports provide information without drawing conclusions or making
recommendations. Some information reports are highly standardized, such as police reports, hospital
admittance reports, monthly sales reports, or government regulatory reports.
Information reports generally contain three parts: introduction, body (findings), and conclusion. The
body may have many subsections. Consider these suggestions for writing information reports:

• Explain why you are writing in the introduction.

• Describe what methods and sources were used to gather information and why they are credible.

• Provide any special background information that may be necessary. Preview what is to follow.

• Organize the facts/findings in a logical sequence.

• Consider grouping the facts/findings in one of these patterns: (a) chronological, (b) alphabetical, (c)
topical, (d) geographical, (e) journalism style (who, what, when, where, why, and how), (f) simple-to-
complex, or (g) most to least important. Organizational strategies will be explained in detail in Chapter
10.

• Summarize your findings, synthesize your reactions, suggest action to be taken, or express
appreciation in the conclusion.

Progress Reports
Continuing projects often require progress reports to describe their status. These reports may be
external (telling customers how their projects are advancing) or internal (informing management of the
status of activities). Progress reports typically follow this pattern of development:

• Specify in the opening the purpose and nature of the project.

• Provide background information if the audience requires filling in.

• Describe the work completed.

• Explain the work currently in progress, including personnel, activities, methods, and locations.

• Anticipate problems and possible remedies.

• Discuss future activities and provide the expected completion date.

Minutes of meetings and summaries organize and condense information for quick reading and
reference.

Direct Pattern.
For nonsensitive topics and recommendations that will be agreeable to readers, you can organize
directly according to the following sequence:

• In the introduction identify the problem or need briefly.

• Announce the recommendation, solution, or action concisely and with action verbs.

• Explain more fully the benefits of the recommendation or steps to be taken to solve the problem.

• Discuss pros, cons, and costs.

• Conclude with a summary specifying the recommendation and necessary action..

Indirect Pattern.
When a reader may oppose a recommendation or when circumstances suggest caution, don’t be in a
hurry to reveal your recommendation. Consider using the following sequence for an indirect approach
to your recommendations:

• Make a general reference to the problem, not to your recommendation, in the subject line.

• Describe the problem or need your recommendation addresses. Use specific examples, supporting
statistics, and authoritative quotes to lend credibility to the seriousness of the problem.

• Discuss alternative solutions, beginning with the least likely to succeed.

• Present the most promising alternative (your recommendation) last.

• Show how the advantages of your recommendation outweigh its disadvantages.

• Summarize your recommendation. If appropriate, specify the action it requires.

• Ask for authorization to proceed if necessary.

Feasibility Reports

Feasibility reports examine the practicality and advisability of following a course of action. They answer
this question: Will this plan or proposal work? Feasibility reports typically are internal reports written to
advise on matters such as consolidating departments, offering a wellness program to employees, or
hiring an outside firm to handle a company’s accounting or computing operations. These reports may
also be written by consultants called in to investigate a problem. The focus in these reports is on the
decision of whether to stop or proceed with the proposal. Since your role is not to persuade the reader
to accept the decision, you will want to present the decision immediately. In writing feasibility reports,
consider these suggestions:

• Announce your decision immediately.

• Describe the background and problem necessitating the proposal.

• Discuss the benefits of the proposal.

• Describe any problems that may result.

• Calculate the costs associated with the proposal, if appropriate.

• Show the time frame necessary for implementing the proposal.