What Type of Analysis Is Indicated by the Following A) Vertical Analysis
B) Horizontal Analysis
C) Liquidity Analysis
D)

question 66

Multiple Choice

What type of analysis is indicated by the following? $\begin{array}{|l|c|c|c|c|}\hline\text { Increase (Decrease) }\\\hline \text { Percent } & \text { Amount } & 2012 & 2013 & \\ \hline( 24 \%) & \$(120,000) & \$ 500,000 & \$ 380,000 & \text { Current assets } \\\hline 12 \% & 180,000 & 1.500 .000 & 11.680,000 & \text { Fixed assets }\\\hline\end{array}$

• A) Vertical analysis
• B) Horizontal analysis
• C) Liquidity analysis
• D) Common-size analysis

---

Definitions:

Cash Collection

Cash collection refers to the process of gathering all monetary settlements for goods sold or services rendered to customers.

Groundworks Company

A firm specializing in preparatory construction work such as excavation, site clearance, and foundation laying.

Cash Budget

A financial plan that estimates cash inflows and outflows over a specific period, often used to assess whether a company will have sufficient cash to meet its obligations.

Cash Receipts

The collection of money, typically currency or checks, received by a business during its operating activities.