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easyMCQCUET Accountancy 2022 23 Aug Shift 2 PYQs2026Accountancy
1 mark

Rearrange the following items in a sequence while preparing common size statement.(A) Calculate percentage of the total as per common base(B) Prepare the format of Balance sheet and Profit and Loss A/c(C) List out absolute figures in rupees at two points of time(D) Choose a common baseChoose the correct answer from the options given below :

  1. A
    (B), (C), (D), (A)
  2. B
    (A), (C), (B), (D)
  3. C
    (B), (D), (C), (A)
  4. D
    (B), (A), (D), (C)

Solution & Step-by-step Explanation

The correct chronological sequence for preparing a common size statement is:Prepare the format of the Balance Sheet or Statement of Profit and Loss (B).List out the absolute figures in rupees for the given periods (C).Choose a common base (e.g., Total Assets or Revenue from Operations) (D).Calculate the percentage of each item with respect to the common base (A).Thus, the correct order is (B), (C), (D), (A).

Practice this question

Try it yourself before checking the explanation above.

Rearrange the following items in a sequence while preparing common size statement.(A) Calculate percentage of the total as per common base(B) Prepare the format of Balance sheet and Profit and Loss A/c(C) List out absolute figures in rupees at two points of time(D) Choose a common baseChoose the correct answer from the options given below :
A
(B), (C), (D), (A)
B
(A), (C), (B), (D)
C
(B), (D), (C), (A)
D
(B), (A), (D), (C)

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