This is Analysis of Financial Statements for Class XII, Part B, by D.K. Goel, Rajesh Goel and Shelly Goel, published by Avichal Publishing Company (APC Books) for the 2027 examinations. 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. It follows the CBSE syllabus.
Part B of the Class 12 accountancy syllabus is the analysis half, and this book covers it: financial statements of a company as required under the Companies Act, comparative statements, common size statements, accounting ratios across liquidity, solvency, activity and profitability, and the cash flow statement.
This is the unit where the paper concentrates its numerical difficulty outside partnership. Ratio analysis turns on knowing the exact definition CBSE uses — which figures go into the numerator and which into the denominator — and the cash flow statement is a long working where an item classified under the wrong activity carries the error through to the closing balance. Neither becomes reliable by reading; both become reliable through solving a large number of problems, which is what the Goel books provide, with solutions showing the complete working rather than the answer alone.
The question types match the current paper. Competency focused questions test application rather than format recall, case based questions present a situation and ask the student to compute and interpret from it, and there are assertion-reason and multiple choice questions for the objective section. Short answer questions cover the theory portion — the objectives and limitations of financial statement analysis, and the significance of each ratio — which students often skip while practising numericals and then lose marks on.
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 Avichal Publishing Company (APC Books)
Analysis of Financial Statements for Class XII (Class 12), Part B
Written by D.K. Goel, Rajesh Goel and Shelly Goel
For the 2027 examinations, as per the CBSE syllabus
Covers Financial Statements of a Company under the Companies Act
Covers Comparative Statements and Common Size Statements
Covers Accounting Ratios — liquidity, solvency, activity and profitability
Covers Cash Flow Statement — operating, investing and financing activities
Ratio formulas in the exact form CBSE uses
Large graded problem set with complete workings shown
Case based questions
Competency focused questions
Assertion-reason questions
Multiple choice questions for the objective section
Short answer questions covering the theory portion
For the CBSE Class 12 accountancy board examination, Part B
Also useful as groundwork for B.Com., CA Foundation, CS and CMA preparation
Covers Part B only — Part A partnership and company accounts are separate
Best used alongside the prescribed NCERT Class 12 accountancy textbooks
यह पुस्तक अविचल पब्लिशिंग कंपनी (APC Books) द्वारा प्रकाशित Analysis of Financial Statements — कक्षा XII (कक्षा 12), भाग-B है, जिसके लेखक डी.के. गोयल, राजेश गोयल एवं शैली गोयल हैं; 2027 परीक्षाओं हेतु। ध्यान दें: यह पुस्तक पूर्णतः अंग्रेज़ी भाषा एवं रोमन लिपि में है — इसमें हिन्दी भाषा का प्रयोग नहीं है। कक्षा 12 लेखाशास्त्र का भाग-B विश्लेषण से संबंधित है और इसमें कम्पनी के वित्तीय विवरण, तुलनात्मक विवरण, समरूप विवरण, लेखांकन अनुपात (तरलता, शोधन क्षमता, क्रियाशीलता एवं लाभप्रदता) तथा रोकड़ प्रवाह विवरण सम्मिलित हैं। अनुपात विश्लेषण में सही उत्तर इस पर निर्भर करता है कि अंश एवं हर में कौन-सी मदें ली गईं, तथा रोकड़ प्रवाह विवरण में प्रत्येक मद का सही क्रियाकलाप के अंतर्गत वर्गीकरण अनिवार्य है — एक चूक अंतिम शेष तक चली जाती है। इसका समाधान केवल पर्याप्त अभ्यास है, और इस पुस्तक में क्रमबद्ध प्रश्न पूर्ण कार्य (working) सहित हल किए गए हैं। साथ ही केस-आधारित प्रश्न, योग्यता-आधारित प्रश्न, assertion-reason प्रश्न, बहुविकल्पीय प्रश्न तथा सैद्धांतिक भाग हेतु लघु उत्तरीय प्रश्न भी सम्मिलित हैं। ध्यान दें कि यह केवल भाग-B है; साझेदारी एवं कम्पनी लेखांकन भाग-A में हैं।
