Which among the following are the commonly used tools for financial a…

The correct answer is Option (3) → (A), (B), (C) and (D)

(A) Horizontal analysis Correct. Another name for comparative statements, which set the figures of two or more periods side by side.

(B) Vertical analysis Correct. Another name for common size statements, which show each item as a percentage of a common total.

(C) Ratio analysis Correct. It relates items of the balance sheet and the statement of profit and loss to judge profitability, solvency and efficiency.

(D) Trend analysis Correct. It follows figures over a series of years against a base year.