Match List-I with List-II
| List-I | List-II |
|---|---|
| (A) Comparative Statements | (I) It describes the significant relationship which exists between various items of a balance sheet and a statement of profit and loss of a firm. |
| (B) Common Size Statements | (II) It is a technique of studying the operational results and financial position over a series of years. |
| (C) Trend Analysis | (III) These are the statements which indicate the relationship of different items of a financial statement with a common item by expressing each item as a percentage of that common item. |
| (D) Ratio Analysis | (IV) These are the statements showing the profitability and financial position of a firm for different periods of time. |
Choose the correct answer from the options given below:
Held on 14 May 2025 · Verified 13 Jul 2026.
(A) - (II), (B) - (III), (C) - (IV), (D) - (I)
(A) - (IV), (B) - (III), (C) - (II), (D) - (I)
(A) - (I), (B) - (II), (C) - (IV), (D) - (III)
(A) - (III), (B) - (IV), (C) - (I), (D) - (II)
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