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प्रश्न
Which one of the following items is not a method/tool of analysis of financial statements?
विकल्प
Fund Flow Statement
Common Size Statement
Statement of Trade Receivables
Cash Flow Statement
MCQ
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उत्तर
Statement of trade receivables
Explanation:
Fund flow statement, common size statement, and cash flow statement are established tools/methods for financial statement analysis. However, the statement of trade receivables is not a recognized method/tool of financial analysis but rather a component or a detailed statement related to receivables. Thus, it is not considered a tool of financial statement analysis.
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