Pembahasan Ujian PAI: A40 – No. 22 – November 2015

Financial Statement Analysis[1]

• Horizontal Analysis: Measure the amount that corresponding items change from one financial statement to another over consecutive accounting periods.
• Vertical Analysis: Reveals the relationship of each financial statement item to another financial statement item.
• Ratio Analysis: Consist of comparing various financial statement values for the purpose of assessing a company’s financial performance or condition.
• External Analysis: is financial analysis performed by someone outside the company being analyzed.
• Internal Analysis: is financial analysis undertaken by employees of the company being analyzed.

Jawaban: b. Vertical Analysis

[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.