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Under which tool of financial analysis, 100% is taken as base and all other related amounts are expressed as a percentage of base?

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Question

Under which tool of financial analysis, 100% is taken as base and all other related amounts are expressed as a percentage of base?

Options

  • Comparative Statement

  • Common-size Statement

  • Ratio Analysis

  • Cash Flow Statement

MCQ
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Solution

Common-size Statement

Explanation:

A Common-size Statement is a vertical analysis tool where a major total is assumed to be 100% to act as a common base. Every other line item is then expressed as a percentage of that base, such as using Total Assets as the base in a Balance Sheet or Revenue from Operations in an Income Statement.
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Chapter 3: Tools of Financial Statement Analysis-Comparative Statements and Common-Size Statements - QUESTIONS [Page 3.26]

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TS Grewal Accountancy Analysis of Financial Statements [English] Class 12
Chapter 3 Tools of Financial Statement Analysis-Comparative Statements and Common-Size Statements
QUESTIONS | Q 10. | Page 3.26
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