When a Horizontal Analysis Is Performed and a Zero or Negative

question 177

Multiple Choice

When a horizontal analysis is performed and a zero or negative amount is reported in the base year, then

• A) no percentage change can be computed.
• B) the percent change will be negative.
• C) the accountant has made a mistake.
• D) the percentage change will be 100% of greater.

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Definitions:

Productivity

Productivity refers to the efficiency of production of goods or services expressed by some measure, typically output per unit of input.

Training

The process of enhancing the skills, knowledge, and competencies of employees through educational activities.

Productivity

The measure of efficiency in converting inputs into useful outputs, often analyzed to improve performance in business or personal tasks.

Task Analysis

The process of breaking down a task into its components to study the task’s requirements and the skills needed to perform it.