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Accountancy · 2025 · 1 mark

CBSE 2025 · Region 1 · Set 2 · Q30

The tool of analysis of financial statements which indicates the trend and direction of financial position and operating results is
OR
Ratios that are calculated for measuring the efficiency of operations of the business based on effective utilization of resources are known as

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CBSE Class 12 Accountancy past-paper question from the 2025board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.