What do you mean by programmed or casual reports?
Accounting reports can be classified into two broad categories-
Programmed Reports and Casual Reports.
1. Programmed Reports- These are those reports
that contain information, which can be utilised by the users in
the situations that they expect to occur in the near future.
a) Scheduled Reports- These are the reports that
are prepared for a specific period of time. These reports
can be prepared regularly on daily, weekly, quarterly, monthly or
yearly basis. Trial Balance, Ledgers, Statements of Cash
Transactions, etc. are some of the examples of Scheduled Reports.
b) On-Demand Reports- These are the reports that
are prepared as and when required or on the happening of some
particular event. Customer's Statement of Accounts, Inventory
Re-order Report, Stock Purchased Report, etc. are some of the
examples of On-Demand Reports.
2. Casual Reports- These are the reports that
contain information which may be useful but are only casually
required. The users do not anticipate their need. These are also
known as ad hoc reports and can be generated randomly without
much professional assistance.
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