Assalamualaikum Warahmatullahi Wabarakatuh

In the name of Allah, the Entirely Merciful, the Especially Merciful. O Allah! I seek refuge in You from knowingly associating partners with You in any way, and I seek Your forgiveness for that which I do not know. Ameen.

The human report book is a book recorded by an angel who is assigned to write down every practice of the children of Adam, Allah conveys in His word: 

"Never do that! You even deny the Day of Judgment. And verily for you there are (angels) who watch over (your work), who are noble (in the sight of Allah) and who record (your deeds), they know what you do". (Al-Infithar: 9-12) 

Human deeds are written in angel report books, and this report book is always attached to the neck of every human being, and when the Day of Resurrection Allah will issue this report book, Allah says: 

"And for every human being, We have fixed his deeds (as a necklace is fixed) around his neck.  And We will bring out for him on the Day of Resurrection a book which he will find open.”  (Al-Isra: 13) 

Then, finally we know that each of us will later open his own record of deeds, and what is contained in each of our books later there are two possibilities, otherwise good deeds must be bad deeds, then the details of each good and bad practice  Scholars divide it into 3 parts: 

A. Good deeds that have been done: such as prayers that have been done, hajj, fasting, almsgiving and the like, these good things are recorded in the charity notebook by the angels. 

B. A good thing that was just intended and has not been done, this is still written for the doer, but what is written is only the reward for his good intentions, not written with a reward for charity. 

C. The good deeds that have been determined will be carried out, this is still divided into two:
- Someone who has a strong determination to do good deeds, he has the ability to do it, but something is hindered so that the practice is not realized, which is written for him the perfect reward as if he had done it, this is based on the word of Allah ta'ala: 

"Whoever leaves his house with the intention of emigrating to Allah and His Messenger, then death befalls him (before arriving at the destination), then his reward is fixed with Allah." (QS An-Nisa: 100) 

– Someone who has a strong determination to do good deeds, he has the ability to do it, but he doesn't do it and leaves it, that's just written the reward of good intentions for himself. 

2. Things that are recorded from human bad deeds, scholars also divide them into 3 parts: 

A. Bad deeds that have been done: such as leaving prayer, not fasting, saying dirty words and so on, these bad things are recorded in the charity notebook by the angels. 

B. Bad deeds that are intended and expected to be carried out, which are also written for him as sins because of his bad intentions. 

C. A bad deed that has been determined to be done, he has the ability to carry it out, but something is hindered so that the deed is not realized, which is thus written for him as a perfect sin as if he had done it.

Wallahu A'lam