Hi Anil,
ALV reports can be created by two techniques:
1. ALV list ( FM for display : REUSE_ALV_LIST_DISPLAY )
2. ALV grid ( FM for display : REUSE_ALV_GRID_DISPLAY)
Request you to try both to get a better understanding of the two.
To start off with you can try the below reports to understand how an ALV works.
http://www.****************/Tutorials/ALV/SampleALVGridProgram.htm
http://www.****************/Tutorials/ALV/SimpleIALV/Program.htm
Hope they are useful.
Regards,
Adithi