This is ABD's Analysis of Financial Statements for Class XII, Part B, by Dr. S.C. Sharma and Neha Sharma, published by Arya Book Depot, Edition 2026-27. It is an English medium (Roman script) book — the complete text, formats, problems and solutions are in English, and there is no Hindi content in it. The cover states that it is revised and updated as per the latest guidelines following NEP 2020 and NCF 2023, and that the treatment is based on the Companies Act, 2013.
The Companies Act reference is worth noting rather than skipping over. The prescribed format of a company's balance sheet and statement of profit and loss comes from Schedule III of the Companies Act, 2013, and the board expects that exact format — the order of the headings, the sub-headings, the notes to accounts. A book set to an older format teaches a layout that loses marks.
Part B of the Class 12 accountancy syllabus is the analysis half, and this book covers it: financial statements of a company, comparative and common size statements, accounting ratios across liquidity, solvency, activity and profitability, and the cash flow statement. Project work, which carries its own marks in the subject, is included with guidance.
The question sets are organised by cognitive level — remembering and understanding, applying, and analysing and evaluating — which mirrors how the current CBSE paper distributes its marks, and objective questions are given in all three current formats: multiple choice, assertion-reason and case study based. This structure lets a student see which level of question they are losing marks at rather than simply doing more problems of the same kind.
The book is used alongside the prescribed NCERT Class 12 accountancy textbooks. Note that this covers Part B only; partnership and company accounts are Part A.
Key Features:
English medium book — complete content written in English (Roman script), no Hindi content
Published by Arya Book Depot (ABD)
ABD's Analysis of Financial Statements, Class XII (Class 12), Part B
Written by Dr. S.C. Sharma and Neha Sharma
Edition 2026-27, revised and updated as per latest guidelines following NEP 2020 and NCF 2023
Based on the Companies Act, 2013 — Schedule III formats as the board expects them
Covers Financial Statements of a Company
Covers Comparative Statements and Common Size Statements
Covers Accounting Ratios — liquidity, solvency, activity and profitability
Covers Cash Flow Statement — operating, investing and financing activities
Project work included with guidance
Questions organised by cognitive level — remembering and understanding, applying, analysing and evaluating
Multiple choice questions
Assertion-reason based questions
Case study based questions
Solutions with complete working
For the CBSE Class 12 accountancy board examination, Part B
Covers Part B only — Part A partnership and company accounts are separate
Best used alongside the prescribed NCERT Class 12 accountancy textbooks
यह पुस्तक आर्य बुक डिपो द्वारा प्रकाशित ABD's Analysis of Financial Statements — कक्षा XII (कक्षा 12), भाग-B है, जिसके लेखक डॉ. एस.सी. शर्मा एवं नेहा शर्मा हैं; संस्करण 2026-27। ध्यान दें: यह पुस्तक पूर्णतः अंग्रेज़ी भाषा एवं रोमन लिपि में है — इसमें हिन्दी भाषा का प्रयोग नहीं है। यह NEP 2020 एवं NCF 2023 के अनुरूप नवीनतम दिशा-निर्देशों के अनुसार संशोधित है तथा कम्पनी अधिनियम, 2013 पर आधारित है — कम्पनी के तुलन-पत्र एवं लाभ-हानि विवरण का निर्धारित प्रारूप इसी अधिनियम की अनुसूची-III से आता है और बोर्ड में वही प्रारूप अपेक्षित होता है, अतः यह बिंदु महत्त्वपूर्ण है। इसमें कम्पनी के वित्तीय विवरण, तुलनात्मक एवं समरूप विवरण, लेखांकन अनुपात (तरलता, शोधन क्षमता, क्रियाशीलता एवं लाभप्रदता) तथा रोकड़ प्रवाह विवरण सम्मिलित हैं; प्रोजेक्ट कार्य भी मार्गदर्शन सहित दिया गया है। प्रश्न संज्ञानात्मक स्तर के अनुसार वर्गीकृत हैं — स्मरण एवं समझ, अनुप्रयोग, विश्लेषण एवं मूल्यांकन — तथा वस्तुनिष्ठ प्रश्न तीनों वर्तमान प्रारूपों (MCQ, assertion-reason एवं केस स्टडी) में दिए गए हैं। ध्यान दें कि यह केवल भाग-B है; साझेदारी एवं कम्पनी लेखांकन भाग-A में हैं।
