Judith Priya RPriyanka C SVeena SSujitha K2020-08-122020-08-122019-022349-5162http://www.jetir.org/papers/JETIR1902876.pdfhttps://dspace.psgrkcw.com/handle/123456789/687The comparative financial statements is a statements of the financial position at different periods. The elements of financial position are shown in a comparative form so as to give an idea of financial position at two or more times. Any statements prepared in a comparative form will be covered in comparative statement. The comparative balance sheet analysis is the study of the trend of the same items and a group of items in two or more balance sheets of the same enterprises on different datesenComparative balance sheet and common size balance sheetArticle