Match the type of financial analysis with its description:
| Column A | Column B | ||
| A | Horizontal Analysis | (1) | Studies percentage changes over a series of years relative to a base year |
| B | Vertical Analysis | (2) | Analysis over different periods of time |
| C | Trend Analysis | (3) | Expresses items as percentage of a common base |
| D | Ratio Analysis | (4) | Describes relationship between various items of financial statements |
1
A-2, B-3, C-1, D-4
2
A-3, B-2, C-1, D-4
3
A-2, B-1, C-3, D-4
4
A-4, B-3, C-1, D-2