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CONCEPTUAL

C1 Explain the purpose and identify the building blocks of analysis. (p. 556)

C2 Describe standards for comparisons in analysis. (p. 558)

ANALYTICAL

A1 Summarize and report results of analysis. (p. 576)

A2 Appendix 13A—Explain the form and assess the content of a complete income statement. (p. 580)

PROCEDURAL

P1 Explain and apply methods of horizontal analysis. (p. 559)

P2 Describe and apply methods of vertical analysis. (p. 563)

P3 Define and apply ratio analysis. (p. 566)