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CUET Accountancy 2026 PYQs20 May Shift 1. Free, no login required.

Financial Statements

past year questions, CUET Accountancy 2026 20 May Shift 1

Analysis

past year questions, Financial Statements, CUET Accountancy 2026 20 May Shift 1

Easy

Financial Statements

Which financial analysis is also known as 'horizontal analysis'?

Solution

✅ Correct Option: 3

Comparative statements place figures of two or more periods side by side and show absolute and percentage changes across time. Because the comparison runs across periods, it is called horizontal or dynamic analysis.

Common size statements express items as a percentage of a common base within a single period, which is vertical or static analysis.

Related questions:

2024

Which one of the following are correct in connection with the Common Size Statement?

2025: 24 May Shift 1

Arrange the following outcomes in the correct order for calculating profit and loss in the common-size statement

(A) Net Profit

(B) Non-Operating Income

(C) Revenue from Operations

(D) Profit after tax

Choose the correct answer from the options given below:

2025: 13 May Shift 2

Choose the correct statements -

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

(B) Common size statements and financial ratios are the two tools employed in vertical analysis.

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

(D) Comparative statements are the form of vertical analysis.

Choose the correct answer from the options given below:

2022: 15 July Shift 2

The term Financial Analysis includes

2026: 12 May Shift 1

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:

2025: 14 May Shift 2

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.

Choose the correct answer from the options given below:

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CUET Accountancy Past Year Questions (Topic-Wise)