Report Identification

How to determine whether the report can be created in report painter or it can be made through ABAP.

Also let me know about this: There is a report in excel for which data is extracted through Trial Balance in SAP. From this system generated data, different reports are made in excel like monthly P&L report total and product wise; WIP and FG report; variance report for WIP and FG; and the complete one having COGS, raw mat, Mfg expenses, WIP, COGM, FG, contribution, Admin & general, selling and distribution.