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Accountancy · 2026 · 1 mark

CBSE 2026 · Region 1 · Set 3 · Q30

The process of identifying the financial strengths and weaknesses of the firm by properly establishing relationships between the various items of Balance Sheet and the Statement of Profit and Loss is called :
OR
Ratios calculated to measure the ability of the business to pay the amount due to stakeholders as and when it is due are known as :

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CBSE Class 12 Accountancy past-paper question from the 2026board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.