A report is a communication from some one who has information to someone who wants to use that information. There are two types of preparing a report like report in a letter form and report hi a memorandum form. Memorandum denotes an internal letter which are shorter and less formal than an average report.
A report in memorandum form despense with both opening. Salutation and complementary close. These are also known as inter office reports or inter-organisation reports. Reports in memorandum form serve the following purposes:
(a) It maintains record of meeting, conferences and discussions and thereby serve as a reminder.
(b) Information on policy decision are conveyed both upward and downward within the organization.
(c) If maintains regular flow of information across the different levels of the organization.