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S uggest the best possible method to handle the following situations.

Comparative Statement. Case Analysis. S uggest the best possible method to handle the following situations. 1. A teacher is trying to select the best student in the classroom. . 2. A business man wants to analyse the progress of his business.

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S uggest the best possible method to handle the following situations.

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  1. Comparative Statement Case Analysis Suggest the best possible method to handle the following situations. 1. A teacher is trying to select the best student in the classroom. 2. A business man wants to analyse the progress of his business. 3. A financial institution needs to analyse the financial stability and performance of the business for lending purpose.

  2. Comparative Statement Case Analysis What is the common process to be done in all these three cases? Click here to get the process 2011 2012 Comparison Yes, a teacher can select the best student by comparing the performance in terms of studying habit, marks and other qualities of the students in the class room. A business man can analyse the progress of his business by comparing the profitability of the business in the past with the present figures. A bank can analyse the stability and earning capacity of the business by comparing the financial statements of that business for certain periods.

  3. Comparative Statement Meaning Do you know how this comparison can be made in a business enterprise? What is a Comparative statement? Meaning Comparative Statements are the statements showing the profitability and financial position of a firm for different periods of time. These statements will give an idea about the position of two or more periods. It usually applies to the two important financial statements, namely, Balance Sheet and Income Statement prepared in a comparative form. Preparation of comparative statements is the best possible method for business firms to analyse its performance.

  4. Comparative statements Steps in the preparation Step 1: List out Absolute figures of two different periods of time FirstYear R s. SecondYear Rs.

  5. Comparative statements Steps in the preparation Step 2: Find out the changes in absolute figure. Increase or Decrease Absolute Increase (+) or Decrease (–) FirstYear R s. SecondYear Rs.

  6. Comparative statements Steps in the preparation Step 3: Calculate the percentage Change Absolute Increase (+) or Decrease (–) Percentage Increase (+) or Decrease (–) FirstYear R s. Second Year Rs.

  7. Comparative statements Comparative Balance sheet If we quote the words of Foulka, “Comparative Balance sheet analysis is the study of the trend of the same items, group of items and computed items in two or more balance sheets of the of the same enterprises on different dates.” 2011 2012

  8. Comparative statements Format Comparative Balance sheet for the year ended….. Absolute Increase (+) or Decrease (–) Percentage Increase (+) or Decrease (–) Second Year Rs. FirstYear R s.

  9. Comparative statements Format Comparative Balance sheet for the year ended…..

  10. Comparative Statements Balance Sheet - 1 From the following Balance Sheets of Universe Ltd., as on 31st March 2011 and 2012, prepare a Comparative Balance Sheet.

  11. Comparative Statements Balance Sheet - 1 Comparative Balance Sheet of Star Ltd. as on 31st March 2011 and 31st March 2012

  12. Comparative Statements Balance Sheet - 2 From the following Balance Sheets of Balaji Ltd., as on 31st March 2012 and 2013, prepare a Comparative Balance Sheet.

  13. Comparative Statements Balance Sheet - 2 From the following Balance Sheets of Balaji Ltd., as on 31st March 2012 and 2013, prepare a Comparative Balance Sheet.

  14. Comparative Statements Balance Sheet - 2 Comparative Balance Sheet of Balaji Ltd. as on  31st March 2012 and 31st March 2013

  15. Comparative Statements Balance Sheet - 2 Comparative Balance Sheet of Balaji Ltd. as on  31st March 2012 and 31st March 2013

  16. Comparative Income Statement Format Comparative statements Comparative income Statement shows the operating result for a number of accounting period so that the changes in data in absolute and percentage form may be known. Comparative income statement for the year ended….. Second Year ` Absolute Increase (+) or Decrease (–) Percentage Increase (+) or Decrease (–) First Year `

  17. Comparative Income Statement Format Comparative statements Comparative income statement for the year ended….. Second Year ` Absolute Increase (+) or Decrease (–) Percentage Increase (+) or Decrease (–) First Year `

  18. Comparative Statements Income Statement - 1 From the following Statement of Profit and Loss of Star Ltd., for the years ended 31st March 2011 and 2012, prepare a comparative Statement of Profit or Loss.

  19. Comparative Statements Income Statement - 1 Comparative Statement of Profit or Loss of star Ltd. for the years ended 31st March 2011and 31st March 2012

  20. Comparative Statements Income Statement - II From the following Statement of Profit and Loss of Aditi Ltd., for the years ended 31st March 2012 and 2013, prepare a comparative Statement of Profit or Loss. Additional Information: Other Expenses Include Provision for Tax 60,000 70,000

  21. Comparative Statements Income Statement - II Comparative Statement of Profit or Loss of Aditi Ltd. for the years ended 31st March 2012and 31st March 2013

  22. Comparative Statements Income Statement - III Prepare a comparative statement of Advance Marketing Ltd. from the following statement of profit and loss and additional information. Contd…

  23. Comparative Statements Income Statement - III Prepare a comparative statement of Advance Marketing Ltd. from the following statement of profit and loss and additional information. Note to Accounts

  24. Comparative Statements Income Statement - II Comparative Statement of Profit or Loss of Advance Marketing Ltd. for the years ended 31st March 2012and 31st March 2013

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