This is Problems & Solutions in 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). 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 is prepared for the CBSE Class 12 accountancy course.
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.
The title says what the book is — a problems and solutions book rather than a textbook. That distinction matters in this part of the syllabus more than most. Ratio analysis and the cash flow statement are examined almost entirely through numericals, and both are unforgiving: a ratio question turns on knowing which figures go into the numerator and denominator in the exact definition CBSE uses, and a cash flow question is a long working where an item classified under the wrong activity carries the error through to the closing balance. Neither becomes reliable through reading. It becomes reliable through solving a large number of problems of increasing difficulty, which is what this book provides.
The Goel books are widely used at Class 12 commerce level for the volume and grading of their problem sets, and for solutions that show the full working rather than the answer alone.
Note that this covers Part B only — partnership and company accounts are Part A of the syllabus and are in the companion volume. The book is used alongside the prescribed NCERT accountancy textbooks.
Key Features:
English medium book — complete content written in English (Roman script), no Hindi content
Published by Avichal Publishing Company (APC Books)
Problems & Solutions in Analysis of Financial Statements, Class XII (Class 12), Part B
Written by D.K. Goel, Rajesh Goel and Shelly Goel
As per the latest CBSE syllabus
Covers Financial Statements of a Company as required 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 from single-step to full board-length questions
Solutions showing complete working, not just final answers
Prescribed formats for statements and cash flow workings
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 in the companion volume
Best used alongside the prescribed NCERT Class 12 accountancy textbooks
यह पुस्तक अविचल पब्लिशिंग कंपनी (APC Books) द्वारा प्रकाशित Problems & Solutions in Analysis of Financial Statements — कक्षा XII (कक्षा 12), भाग-B है, जिसके लेखक डी.के. गोयल, राजेश गोयल एवं शैली गोयल हैं। 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 इस पुस्तक में कम्पनी के वित्तीय विवरण, तुलनात्मक विवरण, समरूप विवरण, लेखांकन अनुपात (तरलता, शोधन क्षमता, क्रियाशीलता एवं लाभप्रदता) तथा रोकड़ प्रवाह विवरण सम्मिलित हैं। यह पाठ्यपुस्तक नहीं, अपितु प्रश्न-हल पुस्तक है — और इस खंड में यही सर्वाधिक उपयोगी है, क्योंकि अनुपात विश्लेषण एवं रोकड़ प्रवाह विवरण लगभग पूर्णतः संख्यात्मक रूप में पूछे जाते हैं। अनुपात में अंश एवं हर की सही परिभाषा तथा रोकड़ प्रवाह में प्रत्येक मद का सही क्रियाकलाप के अंतर्गत वर्गीकरण अनिवार्य है; एक चूक अंतिम शेष तक चली जाती है। इसमें सरल से बोर्ड-स्तर तक के क्रमबद्ध प्रश्न तथा पूर्ण कार्य (working) सहित हल दिए गए हैं। ध्यान दें कि यह केवल भाग-B है; साझेदारी एवं कम्पनी लेखांकन (भाग-A) सहयोगी पुस्तक में हैं।
