The value of transparency is missing in this case.Mr X should have ensured that he should have mentioned the areas of improvement in his department so that the action could be taken as regards those points.

General rules of a table are as follows:
1. A table should be simple and attractive. There should be no need of further explanations (details).
2. Proper and clear headings for columns and rows should be need.
3. Suitable approximation may be adopted and figures may be rounded off.
4. The unit of measurement should be well defined.
5. If the observations are large in number they can be broken into two or three tables.
6. Thick lines should be used to separate the data under big classes and thin lines to separate the sub classes of data.

Format of a table
Table Number Title

Footnote
Source note

Following are the main objects of the tabulation or tabular presentation of statistical data:
It simplifies the complex data.
It facilitates comparison.
It helps to give better identity to the data. '
It provides a good means of arrangement.

Simple and complex tables: The distinction between simple and complex table is based on the number of characteristics studied.
In a simple table only one character is shown. Hence this type of table is also known as one-way table. On the other hand in a complex table two or more characteristics are shown. When two characteristics are shown such a table is known as two-way table or double tabulation.
Example of one-way table: Number of employees in state bank according to age group

Example of two-way table: Number of employees of state bank in different age groups according to sex

When three or more characteristics are represented in the same table is called three-way tabulation. As the number of characteristics increases, the tabulation becomes so complicated and confusing.

Tabulation is the process of condensing classified data in the form of a table so that it may be more easily understood, and so that any comparison involved may be more readily made. - D. Gregory and H. Ward
It is a medium of communication of great economy and effectiveness for which ordinary prose is inadequate. In addition to its formation in simple presentation, the statistical table is also a useful tool of analysis. -D. W. Paden and E. F. Lindquist
In classification, data are separated and grouped based on a property of the data common to all values.
• In tabulation, data is arranged into columns and rows based on characteristics/properties, or indicators.
• Tabulation often emphasize on the presentation aspects of the data, while classification is used as a means of sorting of data for further analysis.

Distribution of population in two towns on the basis of sex and smoking habits (in%)

Distribution of production in two fortnights amongst internal consumption, exports, and stock. (in tones)

Distribution of students (age -wise and sex -wise) of a university