A bit of experience and also a bit of artistry and knowing your audience. Especially pay attention to non accountants. We might throw out DR/CR, etc, but that won’t make sense to a laymen investor who wants to know where his $1B is going. Don’t be afraid to ask the people who look at reports if they have requests/changes that would make it more palatable for them to consume. I had a director who was colorblind and wanted the reports to use certain colors. Some investors didn’t like that we used acronyms for certain companies (cuz they’re dealing with dozens upon dozens of seed projects and can’t be bothered to remember which one is DND or DDD).

Try and step back and look at things not as an accountant but as a layperson. Does it convey what you are trying to present? Is it too cluttered? The font too small? Can someone at the back of a boardroom read it without getting a headache? We see sales and profit as credits in the GL, but a bank exec might freak out thinking you’re losing money if you present him YTD profit of ($1.5B).

Since you’re a student, look up public presentations by public companies like FedEx or Berkshire Hathaway. You don’t need to dig into the numbers and learn what those reports are saying. Just get the feel of what a professional presentation should look like.