Way to many factors here. What war. What military. What unit. What year.
A conventional unit that is partaking in the early parts of Afghanistan that has a E3 engage someone is going to have different reporting requirements than a special operations unit in 2013. One probably is going to have zero reporting for the shooter and anything written down will be be down by officers or senior enlisted. Other probably will require a shooters statement.
The Vietnam War became a war of attrition. McNamara was a numbers freak. They DID have a body count, reported to the Pentagon on punched cards. Ours and the Viet Cong/NVA. Not unlike a football score.
There were accusations of people sandbagging the score since the top brass were putting so much pressure on it.
usually units from platoon upward report their BDA (battle damage assessment). this is fed to the intelligence sections so they can produce reports on percentage of remaining effectiveness of whatever adversary unit they were facing.
a BDA will include estimates on vehicles damaged or destroyed, by type (ex 2 tanks, 1 IFV) and number of adversary personnel killed and captured.
If you are thinking of the movie trope about “confirmed kills”, know that that’s only really a thing for snipers and pilots.
Snipers have logbooks (and spotters), because a sniper’s primary job isn’t necessarily even sniping. It’s scouting. They’re reporting enemy activity they saw, to include anyone they killed. Especially those of higher consequence (ie, high ranking).
Pilots keep track of air to air kills because they’re extremely rare, since the last real peer to peer fight we had with an enemy air force was in Vietnam. Five kills makes you an “ace”, and there hasn’t been one of those since Vietnam.
Normal soldiers/Marines may keep track personally of how many or who they’ve killed, but it’s not an official statistic. It will absolutely be mentioned and tracked as part of a larger after action report after any enemy contact, because that plays into the larger intelligence picture on enemy activity. But it doesn’t work like a tally sheet, where PVT Ramirez has 13 confirmed kills and the most in the platoon.
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