PRESENTING INFORMATION
0. Introduction
The management accountant has to provide information to management to help them make
decisions, and it is important that the information is presented to them in a form that is easy for
them to use.
This may be in the form of a report, or a table of figures, or as a chart or graph. Although you
will not be required to produce any of these, it is important that you are aware of the various
formats available.
1. Writing reports
The four-stage approach to report writing:
1. Prepare
• determine the type of document required: detailed report, short memo, discussion notes,
etc.
• establish the user of the information: the type of language used and the level of
knowledge assumed will be largely determined by the end user.
2. Plan
• produce a logical order for the material.
3. Write
• take care over spelling, use of language and arithmetic – your meaning must be clear and
These are a way of presenting actual numbers in a format that is easy to understand. e.g.
