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CUET Accountancy 2026 PYQs12 May Shift 1. Free, no login required.

Financial Statements

past year questions, CUET Accountancy 2026 12 May Shift 1

Analysis

past year questions, Financial Statements, CUET Accountancy 2026 12 May Shift 1

Medium

Financial Statements

Match List-I with List-II

List-IList-II
(A) Comparative Statement(I) Expressing all items as % of a common base.
(B) Common Size Statement(II) Determining direction of movement over several years
(C) Ratio Analysis(III) Evaluate relationship among items of a balance sheet and a statement of profit and loss of a firm.
(D) Trend Analysis(IV) Shows changes in items over two or more periods

Choose the correct answer from the options given below:

Solution

✅ Correct Option: 3

A comparative statement shows changes in items over two or more periods, matching (IV). A common size statement expresses every item as a percentage of a common base, matching (I). Ratio analysis studies relationships among balance sheet and profit and loss items, matching (III). Trend analysis indicates the direction of movement over several years, matching (II).

Related questions:

2026: 31 May Shift 1

Common Size Statement is also referred as:

2025: 14 May Shift 1

Financial analysis is useful and important to different users. Which of the following is not the user of Financial analysis:

2022: 30 Aug Shift 2

Common size analysis is also known as

2022: 8 Aug Shift 2

Common size statements are the form of:

2025: 27 May Shift 1

Match List-I with List-II

List-IList-II
(A) Comparative statements(I) Operating Activities
(B) Common Size Statement(II) Horizontal Analysis
(C) Cash flow Analysis(III) Debt Equity Ratio
(D) Ratio Analysis(IV) Vertical Analysis

Choose the correct answer from the options given below:

  1. (A) - (II), (B) - (IV), (C) - (I), (D) - (III)
  2. (A) - (IV), (B) - (II), (C) - (I), (D) - (III)
  3. (A) - (II), (B) - (III), (C) - (IV), (D) - (I)
  4. (A) - (III), (B) - (IV), (C) - (I), (D) - (II)

2025: 26 May Shift 2

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:

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CUET Accountancy Past Year Questions (Topic-Wise)