Accountancy Assertion and Reason.

Assertion [A] :
A company has postponed paying suppliers, so that the period-end cash balance appears higher in the books of the company. This is an example of window dressing.
Reason [R] :
Through Window Dressing a company can present a better financial position of the firm than the actual position.
Choose the Correct Option from the following:

Assertion [A] :
Vertical or static Analysis is made to review and analyse the financial statements of one year only, to compare the performance of other firms of the same type or divisions or departments of one firm.
Reason [R]: 
It is a Time Series Analysis
Choose the Correct Option from the following:

Assertion [A] :
When financial statements of several years are compared against a chosen base year, it is called Dynamic Analysis.
Reason [R] :
Horizontal analysis is made to review and analyse the financial Statements for a number of years and it is also known as Time Series Analysis.
Choose the Correct Option from the following: