Horizontal analysis studies the behaviour of financial data across multiple periods. Since the focus is on changes and trends over time, it is also called dynamic analysis. Vertical analysis, in contrast, is called static or structural analysis because it studies the internal structure of a single period's statement.
Horizontal analysis is known as:
CUET UG 2022 — Accountancy Financial Statements
2022mcqeasy
Horizontal analysis is known as:
Official previous-year question
Held on 8 Aug 2022 · Verified 13 Jul 2026.
Options
- A
dynamic analysis
- B
structural analysis
- C
static analysis
- D
all of the above
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