Skip to main content

Posts

Showing posts from May, 2017

What is Common Size Statement? How to prepare it?

Common Size Statement: In this statement each figures are converted into percentage with the help of common base. It helps to analyse the figures are increases or decreases with respect to common base. Importance: ·          It shows how each number is related to common base. ·          With the help of it investors or company can easily understand the figures. ·          It shows how the trend in the market is changes. ·          With the help of income statement company can find out the percentage increase or decrease with respect of net sales in comparison to previous year. Example : Prepare common size balance sheet of company X with the help of following information:                       ...