English

Which of the following statement is incorrect?

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Question

Which of the following statement is incorrect?

Options

  • Intra-firm analysis is a comparison of financial statements of an enterprise for two or more accounting periods.

  • Inter-firm analysis is a comparison of financial statements of two or more enterprises for the same accounting period.

  • Vertical analysis provides information in absolute and percentage form.

  • An income statement indicates the financial position of an enterprise for an accounting period.

MCQ
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Solution

An income statement indicates the financial position of an enterprise for an accounting period.

Explanation:

This statement is incorrect because an income statement (statement of profit and loss) measures the financial performance (net profit or loss) of a business over a period of time. In contrast, it is the balance sheet that indicates the actual financial position (assets, equity, and liabilities) of an enterprise at a specific point in time.

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Chapter 2: Financial Statement Analysis - TEST YOUR KNOWLEDGE [Page 2.13]

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TS Grewal Accountancy Analysis of Financial Statements [English] Class 12
Chapter 2 Financial Statement Analysis
TEST YOUR KNOWLEDGE | Q 10. | Page 2.13
TS Grewal Accountancy Analysis of Financial Statements [English] Class 12
Chapter 2 Financial Statement Analysis
QUESTIONS | Q 26. | Page 2.11
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