The unit and method of measurement should always be fully and clearly expressed .sx There is nothing more annoying when studying a table than to be in doubt as to whether the figures given are index numbers or definite quantities .sx As we can more easily read from left to right than up and down , it is better to place the classification which is most important in the stub and other classifications in the caption ; sometimes , however , the shape and size of the space available in a report govern the approximate form a table must take , and so decide which classifications must go in the stub and which in the caption .sx Co-ordinate and subordinate relationships between the data classified should be shown by the rulings in the captions and by indentation in the stub .sx Co-ordinate relationships should be arranged , if possible , according to some definite scheme , e.g. earlier to later , younger to older , smaller to greater , north to south , etc. ; if no such scheme is possible , then an alphabetical order is probably the best .sx As most people expect to see a total at the bottom of a column , it is usually better to oblige them by putting it there when making a vertical addition ; in a cross addition logic should govern its position left if we are analysing the total , right if we are composing it .sx Use should be made of any means to facilitate easy and intelligent use of the table ; attention should be paid to variety of lettering and figuring , and to a careful choice of single and double lines .sx Long columns of figures are more easily read if a space is left between every five or ten rows ; stops should be used to group the digits of all numbers over 999 .sx g. If a table becomes clumsy and unwieldy , this is probably because we have attempted to include in it too much information , all of which may not be intimately connected .sx When this happens it is better to split up the table into two or more portions .sx A table follows which illustrates the application of most of the hints given above .sx Graphical Representation .sx Graphical representation is used , just as tables are , to bring out the significance of statistical data .sx It goes farther than tabulation , however , and aims not only to be convenient , but also to be vivid .sx By means of lines , curves , and geometrical figures an attempt is made to strike the eye and so to impress the mind .sx In reports , graphical representation usually takes two forms Pictograms .sx Historical Graphs .sx Pictograms .sx We make use of pictograms when our aim is simply to make a direct comparison between various different magnitudes .sx The most useful forms of the pictogram are the bar diagram and the circle divided into sectors ; the latter is particularly useful for comparing the parts of a whole .sx An example of a bar diagram is given below .sx One should leave a good margin of white when drawing a bar diagram , otherwise the bars will not stand out clearly and the diagram will serve no useful purpose .sx When several items are shown in a bar diagram , the longest .sx bar should be placed at the top and the others should follow according to their size ; but if there is an item " all others " ( to complete a total ) , it should be placed at the bottom .sx An example follows of a circle divided into sectors .sx To construct a pictogram of the type shown above , angles must first be drawn at the centre of the circle .sx These angles determine the area of each sector , and their magnitude must vary with that of the various parts of the whole which have to be represented in the pictogram .sx Historical Graphs .sx The main purpose of historical graphs when used in reports is to show variations in statistical data over a period of time , e.g. to show the rise and fall of exports , prices , sales , etc. The historical graph shown on page 39 has been constructed from the table given on page 56 ( the five previous years have been added) .sx The years , months or other periods of time should be plotted along the horizontal or x-axis and the other figures ( the variables ) along the vertical or y-axis .sx Maps , Illustrations , etc. .sx If a map is inserted in a report it should , if possible , be specially drawn to illustrate the subject-matter which it accompanies .sx The map given on page 50 ought to help in the comprehension of the report which follows it .sx Well chosen illustrations and photographs brighten up a report , and some-times they give information in a more striking way than is possible in writing .sx The reproduction of an Indian ballot paper given in the first volume of the Simon Report is both interesting and instructive .sx The student will find numerous examples of the apt and skilful use of photographs and diagrams in the admirable reports contained in the Economic Series issued by the Ministry of Agriculture and Fisheries .sx CHAPTER V .sx DETAILED REVIEWS .sx To create a record for future reference , or to satisfy perhaps a demand for full information , it is often necessary to prepare reports which enter into detail and give something more than the barest summary of the activities they review .sx Many of the reports drawn up by public bodies or officials fall into this category , and there is a growing demand that those issued by the directors of limited companies should also take this form .sx How to give the reader a clear view of the wood in spite of the trees is the problem which faces the writer of a detailed report .sx Orderly presentation helps to solve this problem .sx Before he makes his draft , the writer should map out a scheme of exposition suitable to the matter with which he is dealing he should sketch out the road which he is going to travel , and mark clearly the different stages of his journey ; when writing his report he should resist any temptation to wander .sx It is a help to the reader if the logical arrangement of the matter is made explicit by the provision of section headings or of short titles in the margin .sx Detailed information which does not readily fit into the general scheme of exposition should be placed in an appendix .sx A reader is also helped if the language of a report is adapted to his mentality .sx Unless it is addressed only to persons with considerable technical knowledge , the report should be made as simple and non-technical as possible .sx Young persons often make a parade of their command over technical terms .sx This is a mistake .sx Even at the risk of appearing somewhat naive , it is better to assume too little rather than too much technical knowledge on the reader's part .sx A report follows which is more detailed than those contained in the previous chapter .sx The lay-out of this report should be noted .sx The following points should be noted concerning the drafting of the above report .sx 1 .sx The scheme of exposition .sx The report begins with the things which are of the greatest importance and interest sales and dividends ; it then passes on to balance sheet items capital and buildings , and finishes with personal matters .sx All large amounts have been rounded off to the nearest .sx To prevent the report being merely a dull mass of figures , comments are made which should interest the members .sx A Long Report .sx The following report on the Lotus River Colony , which is a free adaptation from an annual report on the Gold Coast Colony , is given in order to show a convenient lay-out when a considerable amount of detailed information has to be given .sx To ensure easy comprehension and quick reference , the report has been divided into sections , each of which possesses a title ; sub-sections are marked by headings .sx Statistical information has been presented , as far as possible , in tabular form ; tables which are too unwieldy to be contained in the body of the report have been placed at the end of it as schedules and marked for reference with a letter .sx The report is preceded by a table of contents and by a map which has been specially prepared to illustrate the subject-matter .sx To add vividness to certain important figures , a statistical chart is attached containing pictograms and graphs .sx If they had been available , photographs would have been inserted of the water works at Sumassi and of the harbour at Karobi .sx CHAPTER VI .sx INVESTIGATION REPORTS .sx AN investigation report is a written account of an examination or inquiry which usually terminates by making recommendations , tendering advice , or arriving at conclusions upon which action can be based .sx Such reports differ widely in their subject-matter .sx They may be prepared by detectives , accountants , Royal Commissions , or other persons and bodies ; they may deal with crime , financial stability , the economic welfare of a nation , or a thousand other things .sx The experts who undertake an investigation usually act upon instructions given them by other persons .sx Examples of the instructions given to Royal and Departmental Commissions can be found at the beginning of numerous published reports .sx The following is a humbler example of instructions for an investigation ; they have been given to a firm of accountants by the managing director of an investment trust who wishes for accurate information concerning the financial position of a manufacturing firm which is seeking further capital .sx Instructions .sx It is obvious that the instructions should be carefully studied before an investigation is begun , for if they are misunderstood the whole investigation will be vitiated .sx Moreover , instructions must be intelligently interpreted .sx It frequently happens that they are expressed in vague and general terms , and it is then essential for the investigator to know something of the character and aims of the person giving them .sx Whom is it for ?sx and What is it for ?sx are the questions he should then put to himself .sx The answers to these questions should help him to interpret his instructions wisely and to guide his investigations along fruitful paths .sx In carrying out his inquiries an investigator may use many methods , but he will rely chiefly upon .sx Visual observation ( things seen) .sx Conversations with others ( things heard) .sx The critical examination of documents , records , and books of account .sx ( a ) Visual Observation .sx The power to notice things with the eye is of paramount importance in many branches of investigation ; our friend the detective of fiction differs in many ways from the detective .sx of real life , but the former is usually credited with that extraordinary power of acute visual observation which must certainly be possessed by the latter .sx It is possible that a generalized power for accurate observation can be cultivated ; it is certain , however , that the extent of our experience in any particular sphere has an enormous influence upon our powers of observation in that sphere .sx The better we are acquainted with a thing the more we see in it ; a scholar notices at once a missing accent , an engineer a missing bolt or nut .sx It is there-fore often a wise thing when making an investigation to seek information from others ; they may be more experienced in certain matters than we are , and in consequence may have noticed things which have escaped our attention .sx Conversations with Others .sx If we wish to obtain information from others it is unwise to address them in a bullying or superior tone ; they will rightly resent our attitude and retire into their shells in mute annoyance .sx On the other hand , a polite and friendly address will often succeed in eliciting more information than one would expect .sx The ideal way of conducting a conversation for obtaining information is by means of a questionnaire carefully prepared in advance .sx Such a method , however , is not always possible , and one has often to converse round a subject in a general way in the hope of gleaning something pertinent .sx To make notes during a conversation is frequently inadvisable ; they should then be made as soon as possible afterwards .sx A good knowledge of the spoken word as well as of the written word of a foreign language is of great value to anyone engaged on investigations abroad .sx The Critical Examination of Documents , Records , and Books of Account .sx Special training in law , accountancy , social investigation , etc. , is required in order to deal efficiently with documents , records , and books of account and to extract from them information upon which a report may be based .sx