ACCA Applied Knowledge · Management Accounting · Presenting information
A management accountant is preparing a formal report for the board on the performance of three divisions. Which of the following items would normally appear in the heading (title block) of the report rather than in the body?
The name of the recipient, the author, the date and the subject appear in the report heading. This identifies the report's origin and purpose. Recommendations, conclusions and supporting calculations belong in the body or appendices, not in the title block.
- AThe recommendations arising from the analysis
- BThe name of the recipient, the author, the date and the subjectCorrect
- CA detailed appendix of supporting calculations
- DThe conclusions drawn from the divisional results
Explanation
A formal report begins with a heading that identifies who the report is to, who it is from, the date and the subject. Recommendations and conclusions belong in the body, and detailed calculations normally go in appendices.
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