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      Question

      ย  Which of the following is not a tool of financial

      statement analysis?
      A Cash flow analysis Correct Answer Incorrect Answer
      B Ratio Analysis Correct Answer Incorrect Answer
      C Common size financial statements Correct Answer Incorrect Answer
      D Window dressing Correct Answer Incorrect Answer
      E None of these Correct Answer Incorrect Answer

      Solution

      In finance, window dressing refers to the efforts taken to make the financial statements of a business look better before they are publicly released. This is not a tool for financial statement analysis. Rest of the options form part of financial statement analysis.

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