मराठी

Assertion (A): Horizontal Analysis is generally useful in Cross-sectional Analysis. Reason (R): Horizontal Analysis does not provide information in absolute and percentage form.

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प्रश्न

Assertion (A): Horizontal Analysis is generally useful in Cross-sectional Analysis.

Reason (R): Horizontal Analysis does not provide information in absolute and percentage form.

In the context of the above two statements, which option is correct?

पर्याय

  • Both Assertion (A) and Reason (R) are correct, but Reason (R) is not the correct explanation for Assertion (A).

  • Both Assertion (A) and Reason (R) are correct, and Reason (R) is the correct explanation for Assertion (A).

  • Assertion (A) is correct, but Reason (R) is not correct.

  • Both Assertion (A) and Reason (R) are not correct.

MCQ
विधान आणि तर्क
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उत्तर

Both Assertion (A) and Reason (R) are not correct.

Explanation:

Assertion (A) is false because Horizontal Analysis tracks a single firm over multiple years, while Cross-sectional Analysis compares different firms. Reason (R) is also false because Horizontal Analysis (Comparative Statements) explicitly shows changes in both absolute amounts and percentages.
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पाठ 2: Financial Statement Analysis - QUESTIONS [पृष्ठ २.१२]

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टीएस ग्रेवाल Accountancy Analysis of Financial Statements [English] Class 12
पाठ 2 Financial Statement Analysis
QUESTIONS | Q 7. | पृष्ठ २.१२
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