Financial Statements

Analysis

Medium

Match List I with List II

LIST I LIST II
A. Horizontal Analysis I. Common size statement
B. Vertical Analysis II. Comparative statement
C. External Analysis III. Access to all published and unpublished information
D. Internal analysis IV. Access only to published information

Choose the correct answer from the options given below:

LIST I	LIST II
A. Horizontal Analysis	I. Common size statement
B. Vertical Analysis	II. Comparative statement
C. External Analysis	III. Access to all published and unpublished information
D. Internal analysis	IV. Access only to published information

A-I, B-II, C-III, D-IV

A-II, B-I, C-III, D-IV

A-II, B-I, C-IV, D-III

A-III, B-IV, C-I, D-II

✅ Correct Option: 3

Horizontal analysis compares figures across periods, done through comparative statements (II). Vertical analysis expresses items as a percentage of a common base using common size statements (I). External analysts have access only to published information (IV), while internal analysts have access to both published and unpublished information (III).

2025: 14 May Shift 1

Which of the following is True about analysis of financial statements-

(A) The financial statements of a business enterprise include cash flow statement.

(B) Financial analysis is used only by the creditors.

(D) Financial analysis helps an analyst to arrive at a decision.

Choose the correct answer from the options given below:

2026: 12 May Shift 1

Comparative statements in financial analysis are also known as:

2025: 13 May Shift 1

Match List-I with List-II

List-I	List-II
(A) Comparative Statements	(I) These are the statements which indicate the relationship of different items of a financial statement with a common item by expressing each item as a percentage of that common item.
(B) Common Size Statements:	(II) It is a technique of studying the operational results and financial position over a series of years.
(C) Trend Analysis	(III) It describes the significant relationship which exists between various items of a balance sheet and a statement of profit and loss of a firm.
(D) Ratio Analysis	(IV) These are the statements showing the profitability and financial position of a firm for different periods of time in a comparative form to give an idea about the position of two or more periods.

Choose the correct answer from the options given below:

2025: 15 May Shift 2

What is the percentage change in share capital

2025: 16 May Shift 1

Profit after interest and tax is Rs 1,60,000.

10% Long term borrowing Rs 20,00,000

Rate of Tax : 20%.

Profit before interest and tax will be .....

2022: 8 Aug Shift 2

Horizontal analysis is known as:

Solution

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