CUET Accountancy - Arrange the following steps to prepare the Comparative Statements- (A) List out absolute figures in rupees relating to two points of time (B) Prepare the format (C) Find out the change in absolute figures by subtracting the first year from the second year and indicate the change as increase or decrease. (D) Calculate the percentage change Choose the correct answer from the options given below: | PYQs + Solutions

CUET Accountancy 2025 26 May Shift 2

Financial Statements

Easy

Financial Statements

(B), (A), (D), (C)

(B), (A), (C), (D)

(B), (C), (D), (A)

(C), (B), (D), (A)

✅ Correct Option: 2

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Match List-I with List-II

List-I	List-II
(Book/Theory proposed/Characteristic, etc.)	(Author/Thinker/Name of Theory, etc.)
(A) comparative statement	(I) study the operational results over the series of years.
(B) common size statement.	(II) express the relationship between various items of financial statement.
(C) trend analysis.	(III) study the relationship between two or more years.
(D) ratio analysis.	(IV) express each item as a percentage of the common base or item.

Choose the correct answer from the options given below:

CUET Accountancy 2025 26 May Shift 2 PYQs