To know the cumulative increase and drop in figures, These are expressed as percentages to any popular base. If you find yourself composing the cash flow statements, you suppose the gross sales figures for being a hundred%. Another figures are then expressed as its proportion. Inside of a equilibrium sheet Similarly, whole belongings are taken as one hundred% and various figures calculated as its proportion. An announcement such as this is termed a typical Dimensions Assertion and Examination herein is termed as Widespread Dimension Money Assertion Examination (Vertical Evaluation).

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