From the following options pick the odd one out.

Common-Size Balance Sheet

The correct answer is option 4- Common-Size Balance Sheet.

Except for common size balance sheet, all are related to the comparative statement. A common size balance sheet shows the percentage of each asset to the total assets, and that of each liability to the total liabilities.

* Comparative Statements are statements showing the profitability and financial position of a firm for different periods in a comparative form to give an idea about the position of two or more periods. The financial data will be comparative only when the same accounting principles are used in preparing these statements. Comparative figures indicate the trend and direction of financial position and operating results. This analysis is also known as ‘horizontal analysis’. There are two types of comparative statement known as comparative income statement and comparative balance sheet.