Question:

Match List I with List II:

Choose the correct answer from the options given below:

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Horizontal analysis uses comparative statements; vertical uses common size; internal analysis has broader info access than external.
Updated On: May 16, 2025
  • A-I, B-II, C-III, D-IV
  • A-II, B-I, C-III, D-IV
  • A-II, B-I, C-IV, D-III
  • A-III, B-IV, C-I, D-II
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The Correct Option is C

Solution and Explanation

Step 1: Understand each type of analysis
Horizontal Analysis: Comparison of financial data across periods, which corresponds to a Comparative statement (II).
Vertical Analysis: Expresses items as a percentage of a base figure, so it is a Common size statement (I).
External Analysis: Limited to access only published information (III).
Internal Analysis: Has access to all published and unpublished information (IV).
Step 2: Match accordingly
A matches II
B matches I
C matches III
D matches IV
Step 3: Conclusion
Therefore, option (C) is correct.
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