how to create manual reports and graphical represntation as content type
Try to use any of these modules :


Google Analytics Report



  Google Analytics Reports provides graphical reporting of your site's
  tracking data. Graphical reports include a dashboard widget for
  admins, a small path-based report in blocks, and a full path-based
  report.



Forena Reports



  Forena is database report writing software built on the Drupal
  platform. Forena is built of the idea that if you can write the SQL
  necessary to get the data out of a database, it should take very
  little work to get that data out on the web. It is designed to
  leverage knowledge of HTML, CSS, SQL and Java Script to help you
  create rich interactive web reports.



Charts &amp; Graphs



  Charts and Graphs is an API for developers. It can easily be extended
  by third-party modules that want to add their own charting
  implementations. It does nothing by itself.