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:

When preparing Comparative Statements, the logical sequence follows a systematic approach from setup to final calculations.

First, the format must be prepared (B) - This establishes the structure with columns for two periods, absolute change, and percentage change.

Second, absolute figures in rupees relating to two points of time are listed (A) - The actual data from both periods (say 2022 and 2023) is entered into the prepared format.

Third, the change in absolute figures is calculated (C) - The formula used is:

Absolute Change = Second Year Figure - First Year Figure

This change is then indicated as either an increase (+) or decrease (-).

Fourth, the percentage change is calculated (D) - The formula used is:

Percentage Change = $\frac{\text{Absolute Change}}{\text{First Year Figure}} \times 100$

This sequential approach ensures that each step builds upon the previous one. The format provides the framework, data fills the framework, absolute changes show the numerical difference, and percentage changes provide the relative analysis.

Correct answer: Option 2: (B), (A), (C), (D)