Difference between revisions of "Horizontal analysis"
(Created page with "Horizontal analysis is amounts of items compared on the same line of comparative financial reports. Horizontal analysis can also be in the form of a trend analysis. ==De...") |
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According to [[College Accounting: A Practical Approach by Slater (13th edition)]], | According to [[College Accounting: A Practical Approach by Slater (13th edition)]], | ||
:[[Horizontal analysis]]. Amounts of items compared on the same line of comparative financial reports. Horizontal analysis can also be in the form of a trend analysis. | :[[Horizontal analysis]]. Amounts of items compared on the same line of comparative financial reports. Horizontal analysis can also be in the form of a trend analysis. | ||
| + | According to [[Managerial Accounting by Braun, Tietz (5th edition)]], | ||
| + | :[[Horizontal analysis]]. Study of percentage changes in comparative financial statements. | ||
==Related concepts== | ==Related concepts== | ||
*[[Accounting]] (alternatively known as [[accountancy]]) is management of [[financial data]], information, and knowledge about [[financial transaction]]s of [[legal entity|legal entiti]]es. [[Accountancy]] tends to include [[bookkeeping]] and, depending on a particilar enterprise, may also include [[quatitative analysis]] of [[financial data]] in the [[bookkeeping system]] and/or [[business intelligence]]. | *[[Accounting]] (alternatively known as [[accountancy]]) is management of [[financial data]], information, and knowledge about [[financial transaction]]s of [[legal entity|legal entiti]]es. [[Accountancy]] tends to include [[bookkeeping]] and, depending on a particilar enterprise, may also include [[quatitative analysis]] of [[financial data]] in the [[bookkeeping system]] and/or [[business intelligence]]. | ||
| − | ==Related | + | ==Related lectures== |
*[[Principles of Accounting]]. | *[[Principles of Accounting]]. | ||
| − | [[Category: Accounting]][[Category: Articles]] | + | [[Category: International Accounting]][[Category: Articles]][[Category: Accounting]] |
Latest revision as of 11:07, 15 July 2020
Horizontal analysis is amounts of items compared on the same line of comparative financial reports. Horizontal analysis can also be in the form of a trend analysis.
Definitions
According to College Accounting: A Practical Approach by Slater (13th edition),
- Horizontal analysis. Amounts of items compared on the same line of comparative financial reports. Horizontal analysis can also be in the form of a trend analysis.
According to Managerial Accounting by Braun, Tietz (5th edition),
- Horizontal analysis. Study of percentage changes in comparative financial statements.
Related concepts
- Accounting (alternatively known as accountancy) is management of financial data, information, and knowledge about financial transactions of legal entities. Accountancy tends to include bookkeeping and, depending on a particilar enterprise, may also include quatitative analysis of financial data in the bookkeeping system and/or business intelligence.
