Horizontal Analysis Is a Technique for Evaluating a Series of Financial

Multiple Choice

Horizontal analysis is a technique for evaluating a series of financial statement data over a period of time

A) that has been arranged from the highest number to the lowest number.
B) that has been arranged from the lowest number to the highest number.
C) to determine which items are in error.
D) to determine the amount and/or percentage increase or decrease that has taken place.