CUET Accountancy 2025 4 June Shift 2 PYQs

Which of the following combination of statements are NOT true-

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

(B) Comparative statements are the form of vertical analysis

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

(D) Ratio analysis establishes relationship between two financial statements.

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Which among the following are the commonly used tools for financial analysis?

(A) Horizontal analysis

(B) Vertical analysis

(C) Ratio analysis

(D) Trend analysis

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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.

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