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GST111 Notes

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This document is a compilation of notes for the GST 111 course, offering in-depth explanations of the Goods and Services Tax system. Designed for academic purposes, it covers a wide range of GST-related topics, including theoretical foundations, calculation procedures, and regulatory frameworks. Supplemented with examples and case studies, this book is an excellent guide for those looking to grasp the essentials of GST from both a practical and academic perspective. Each of these works offers targeted insights into their respective fields, whether it’s taxation, grammar, or language skills, making them valuable resources for students and professionals alike.

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Report Writing
What is a report?

A report is a written account of something that one has observed, heard, done, or investigated. It
is a systematic and well organised presentation of facts and findings of an event that has already
taken place somewhere. Reports are used as a form of written assessment to find out what you
have learned from your reading, research or experience and to give you experience of an
important skill that is widely used in the workplace and of course, in academic environments.

In technical terms, the definition of a report is pretty vague: any account, spoken or written, of
the matters concerning a particular topic. This could refer to anything from a courtroom
testimony to a grade schooler’s book report.

Really, when people talk about “reports,” they’re usually referring to official documents
outlining the facts of a topic, typically written by an expert on the subject or someone assigned to
investigate it. There are different types of reports, explained in the next section, but they mostly
fit this description.

What kind of information is shared in reports? Although all facts are welcome, reports, in
particular, tend to feature these types of content:

 Details of an event or situation
 The consequences or ongoing effect of an event or situation
 Evaluation of statistical data or analytics
 Interpretations from the information in the report
 Predictions or recommendations based on the information in the report
 How the information relates to other events or reports

Reports are closely related to essay writing, although there are some clear distinctions. While
both rely on facts, essays add the personal opinions and arguments of the authors. Reports
typically stick only to the facts, although they may include some of the author’s interpretation of
these facts, most likely in the conclusion.

Moreover, reports are heavily organized, commonly with tables of contents and copious headings
and subheadings. This makes it easier for readers to scan reports for the information they’re
looking for. Essays, on the other hand, are meant to be read start to finish, not browsed for
specific insights.

Types of reports
There are a few different types of reports, depending on the purpose and to whom you present
your report. Here’s a quick list of the common types of reports:

,  Academic report: Tests a student’s comprehension of the subject matter, such as book
reports, reports on historical events, and biographies.
 Business reports: Identifies information useful in business strategy, such as marketing
reports, internal memos, SWOT (Strengths, weaknesses, opportunities, and threats)
analysis, and feasibility reports.
 Scientific reports: Shares research findings, such as research papers and case studies,
typically in science journals.

Reports can be further divided into categories based on how they are written. For example, a
report could be formal or informal, short or long, and internal or external. In business, a vertical
report shares information with people on different levels of the hierarchy (i.e., people who work
above you and below you), while a lateral report is for people on the author’s same level, but in
different departments.

There are as many types of reports as there are writing styles, but in this course, we will focus on
academic report.

What is the structure of a report?
The structure of a report depends on the type of report and the requirements of the assignment.
While reports can use their own unique structure, most follow this basic template:

 Executive summary/Abstract: Just like an abstract in an academic paper, an executive
summary is a standalone section that summarizes the findings in your report so readers
know what to expect. These are mostly for official reports and less so for school reports.
 Introduction: Setting up the body of the report, your introduction explains the overall
topic that you’re about to discuss, with your thesis statement and any need-to-know
background information before you get into your own findings.
 Body: The body of the report explains all your major discoveries, broken up into
headings and subheadings. The body makes up the majority of the entire report; whereas
the introduction and conclusion are just a few paragraphs each, the body can go on for
pages.
 Conclusion: The conclusion is where you bring together all the information in your
report and come to a definitive interpretation or judgment. This is usually where the
author inputs their own personal opinions or inferences.

If you’re familiar with how to write a research paper, you’ll notice that report writing follows the
same introduction-body-conclusion structure, sometimes adding an executive summary. Reports
usually have their own additional requirements as well, such as title pages and tables of content,
which will be explained in the next section.

What should be included in a report?
There are no firm requirements for what’s included in a report. Every school, company,
laboratory, task manager, and teacher can make their own format, depending on their unique

,needs. In general, though, be on the lookout for these particular requirements – they tend to crop
up a lot:

 Title page: Official reports often use a title page to keep things organized; if a person has
to read multiple reports, title pages make them easier to keep track of.
 Table of contents: Just like in books, the table of contents helps readers go directly to
the section they’re interested in, allowing for faster browsing.
 Page numbering: A common courtesy if you’re writing a longer report, page numbering
makes sure the pages are in order in the case of mix-ups or misprints.
 Headings and subheadings: Reports are typically broken up into sections, divided by
headings and subheadings, to facilitate browsing and scanning.
 Citations: If you’re citing information from another source, the citations guidelines tell
you the recommended format.
 Works cited page: A bibliography at the end of the report lists credits and the legal
information for the other sources you got information from.




How to write a report in 7 steps
Now let’s get into the specifics of how to write a report. Follow the seven steps on report writing
below to take you from an idea to a completed paper.

1 Choose a topic based on the assignment

Before you start writing, you need to pick the topic of your report. Often, the topic is assigned
for you, as with most business reports, or predetermined by the nature of your work, as with
scientific reports. If that’s the case, you can ignore this step and move on.

If you’re in charge of choosing your own topic, as with a lot of academic reports, then this is one
of the most important steps in the whole writing process. Try to pick a topic that fits these two
criteria:

 There’s adequate information: Choose a topic that’s not too general but not too
specific, with enough information to fill your report without padding, but not too much
that you can’t cover everything.
 It’s something you’re interested in: Although this isn’t a strict requirement, it does help
the quality of a report if you’re engaged by the subject matter.

Of course, don’t forget the instructions of the assignment, including length, so keep those in the
back of your head when deciding.

2 Conduct research

, With business and scientific reports, the research is usually your own or provided by the
company—although there’s still plenty of digging for external sources in both.

For academic papers, you’re largely on your own for research, unless you’re required to use class
materials. That’s one of the reasons why choosing the right topic is so crucial; you won’t go far
if the topic you picked doesn’t have enough available research.

The key is to search only for reputable sources: official documents, other reports, research
papers, case studies, books from respected authors, etc. Feel free to use research cited in other
similar reports. You can often find a lot of information online through search engines, but a
quick trip to the library can also help in a pinch.

3 Write a thesis statement

Before you go any further, write a thesis statement to help you conceptualize the main theme of
your report. Just like the topic sentence of a paragraph, the thesis statement summarizes the main
point of your writing, in this case, the report.

Once you’ve collected enough research, you should notice some trends and patterns in the
information. If these patterns all infer or lead up to a bigger, overarching point, that’s your thesis
statement.

For example, if you are writing a report on the wages of fast-food employees, your thesis might
be something like, “Although wages used to be commensurate with living expenses, after years
of stagnation they are no longer adequate.” From there, the rest of your report will elaborate on
that thesis, with ample evidence and supporting arguments.

It’s good to include your thesis statement in both the executive summary and introduction of
your report, but you still want to figure it out early so you know which direction to go when you
work on your outline next.

4 Prepare an outline

Writing an outline is recommended for all kinds of writing, but it’s especially useful for reports
given their emphasis on organization. Because reports are often separated by headings and
subheadings, a solid outline makes sure you stay on track while writing without missing
anything.

Really, you should start thinking about your outline during the research phase, when you start to
notice patterns and trends. If you’re stuck, try making a list of all the key points, details, and
evidence you want to mention. See if you can fit them into general and specific categories, which
you can turn into headings and subheadings respectively.

5 Write a rough draft

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