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.