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ACCA Applied Knowledge · Business and Technology · Communicating in business

A manager asks an accountant to write a report on whether the company should replace its accounting software. The report will be read by the finance director, who has limited time. Which section should be placed at the start so the director can quickly grasp the main findings and recommendation?

The executive summary should come at the start. It condenses the main findings, conclusions and recommendation, letting a time-pressed director grasp the essentials quickly, while appendices and bibliographies are supporting material that belongs at the end of the report.

  1. AAppendices containing detailed supplier price lists
  2. BExecutive summaryCorrect
  3. CBibliography of sources consulted

Explanation

An executive summary condenses the key findings, conclusions and recommendations at the front of a report so a busy reader can understand them quickly. Appendices and bibliographies are supporting material placed at the end and would not help the director grasp the main points.

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