A formal business report is comprised of a number of elements and each element should be ordered correctly and clearly presented. The structure of a formal business report could include a contents page, an executive summary or abstract, a letter of transmittal or memo and appendices, notes and a bibliography, as well as the main report, which should include an introduction, a body, a conclusion, and recommendations.
A clear heading and numbering system should be used; usually, no more than three levels are preferred in order to maintain simplicity. The abstract is best written in the present tense and gives an overall summary of the entire report; the introduction is best written in the future tense and lets the reader know what they are going to read; the body is then written in the present telling the reader what they are reading, and the conclusion is best written in the past telling the reader what they have read.
One of the most important points within a formal report is that all sources are both cited within the text and a full bibliography provided at the end. Plagiarism is a definite NO NO!
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