Programmed and Casual (also called Adhoc or Pass through). (a) Programmed Reports : These reports contain information useful for decision- making situations that the users have anticipated to occur. There are two types of reports within this report type: Scheduled and On demand. • Scheduled Reports : The reports, which are produced according to a given time frame, are called scheduled reports.
The time frame may be daily, weekly, monthly, quarterly or yearly. Some examples of scheduled reports are: Trial Balance, Ledger, Statement of Cash Transactions (Cash Book), Statement of Ageing Accounts, Closing Stock Report, Profit and Loss Account and Balance Sheet, etc. On Demand Reports : The reports, which are generated only on the triggering of some event, are called On demand reports. Some examples of On demand reports are a Customer’s Statement of Account, Inventory Re-order Report, Stock in hand Report for a Selected Group of items, etc.
Casual Reports : There are reports, the need for which is not anticipated, the information content of which may be useful but casually required. These are adhoc reports and are generated casually by executing some simple queries without requiring much of professional assistance. As opposed to programmed reports, casual reports are generated as and when required. .
. Process of Creating Reports The process of generating accounting reports in Access involves three steps: designing the report, identifying the accounting information queries, and finally creating an accounting report by using such queries. (i) Designing the Report : Every report is expected to meet certain objectives of reporting for which it is designed and developed. It should not be too big so as not to be read at all or too small so as to conceal certain vital information of importance that is expected to facilitate decision-making.
Objective-oriented reporting means designing the report in such a manner as to meet the pre-conceived objectives in view. (ii) Identifying Accounting Information Queries : A number of SQL statements are written in such a manner that each successive SQL relies on the results of the preceding SQL statement and refines its results by using fresh