Horizontal analysis
Horizontal analysis is amounts of items compared on the same line of comparative financial reports. Horizontal analysis can also be in the form of a trend analysis.
Definitions
According to College Accounting: A Practical Approach by Slater (13th edition),
- Horizontal analysis. Amounts of items compared on the same line of comparative financial reports. Horizontal analysis can also be in the form of a trend analysis.
According to Managerial Accounting by Braun, Tietz (5th edition),
- Horizontal analysis. Study of percentage changes in comparative financial statements.
Related concepts
- Accounting (alternatively known as accountancy) is management of financial data, information, and knowledge about financial transactions of legal entities. Accountancy tends to include bookkeeping and, depending on a particilar enterprise, may also include quatitative analysis of financial data in the bookkeeping system and/or business intelligence.
