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