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'Analysis of financial… (Class 12 Accountancy 2026, Q27b)

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AccountancyCBSE Class 12 · Board exam 2026, set 67/5/1 · 1 mark · MCQ

CBSE Class 12 Accountancy 2026: question 27(b)

Set in the CBSE Class 12 board exam of 2026, paper 67/5/1, section B-I, question 27(b), for 1 mark. Try it first; the hints and our step-by-step solution are below.

Q27(b) · 1 mark · MCQAnalysis of Financial Statements

'Analysis of financial statements is useful and significant to different users.' Which of the following users is concerned with a firm's long-term solvency and survival ?

  1. (A)Labour unions
  2. (B)Trade payables
  3. (C)Finance manager
  4. (D)Lenders

Source: official question paper from cbse.gov.in (PDF). See it in the full 2026 board paper, set 67/5/1.

Hints

Open one hint at a time and try again before the next.

Hint 1

Who is owed money over a long period?

Hint 2

Trade payables are short-term creditors.

Step-by-step solution

Each step shows the marks it earns, as an examiner would award them. Checked by an independent re-solve from the question paper.

  1. Long-term lenders (debenture holders, banks giving term loans) care whether the firm will survive and be able to pay interest and repay principal over many years.

  2. Trade payables look at short-term liquidity, labour unions at wages and profits, and the finance manager at overall management. Option (D).

    1 mark

Answer: (D) Lenders

Where the marks are

  • Lenders are concerned with long-term solvency (1 mark)

Revise the chapter

Practise this chapterBoard-style questions from Analysis of Financial Statements, one at a time, marked against the answer key and marking points.Back to the full paper2026 board paper, set 67/5/1: every question, by section.

The question is transcribed from the official paper; figures are described in words. The solution, hints and chapter tag are ours. Spotted an error? Write tosupport@questionbuddy.in.