COLLAPSE As we see in Chapter 13, Financial Statement Analysis, we are now making the transition from accounting concepts to finance concepts and the tools available to us to compare the results of a company to another that are produced in accounting. What is the purpose of performing a horizontal and vertical analysis? What are the other names for these types of analyses? Lastly, pick one or two ratios that were discussed in the chapter, describe what it intends to measure, is a higher number better or worse as a result, and how is the ratio calculated.