Common size statements express every item as a percentage of a common base (revenue from operations for the statement of profit and loss, or total assets for the balance sheet) within a single period. This focus on internal structure rather than change over time makes them a form of vertical analysis.
Common size statements are the form of:
CUET UG 2022 — Accountancy Financial Statements
2022mcqeasy
Common size statements are the form of:
Official previous-year question
Held on 8 Aug 2022 · Verified 13 Jul 2026.
Options
- A
horizontal analysis
- B
vertical analysis
- C
dynamic analysis
- D
trend analysis
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CUET UG Financial Statements in other years
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