Curriculum
Grade XII Accountancy
Tabular Notes
0/8
Work Sheets
0/8
Interactive Lessons
0/12
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Ch-1 Accounting for Partnership: Fundamentals
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Ch-2 Goodwill: Nature and Valuation
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Ch-3 Change in Profit-Sharing Ratio
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Ch-4 Admission of a Partner
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Ch-5 Retirement or Death of a Partner
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Ch-6 Dissolution of a Partnership Firm
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Ch-7 Issue of Shares
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Ch-8 Issue of Debentures
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Ch-9 Financial Statements of a Company
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Ch10-Analysis-of-Financial-Statements
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Ch-11-Accounting Ratios
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Ch-12 Cash Flow Statement
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Ch10-Analysis-of-Financial-Statements
School Revise · Class 12 Accountancy · Chapter 10
Analysis of Financial Statements
We analyse statements using comparative statements (change and % change) and common-size statements (each item as a % of a base).
Comparative and common-size
A comparative statement shows the change and the percentage change between two years. A common-size statement shows each item as a percentage of revenue (or total assets).
Practise it yourself
A problem appears below. Work it out, type your answer, and press Check. Use Show working if stuck, Next for another, New set to reshuffle. Endless practice.
Worked examples
Revenue 4,00,000 to 5,00,000.
% change = 25%.
Cost 3,00,000, revenue 5,00,000.
Cost is 60% of revenue.
Revenue 5,00,000 to 4,00,000.
% change = −20%.
Quick summary
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A comparative statement shows the change and percentage change between two years. A common-size statement shows each item as a percentage of a base (revenue or total assets). Percentage change = change / previous × 100. |
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