.S. Grewal's Double Entry Book Keeping – Accounting for Companies, Volume 2 is a comprehensive textbook for CBSE Class 12 Accountancy students. Designed according to the latest CBSE syllabus for the 2026–27 academic session, this volume focuses on Company Accounts and Financial Statement Analysis. It presents concepts through clear explanations, step-by-step solved illustrations, practical examples, and a wide variety of practice questions to strengthen conceptual understanding and exam preparation. The book is an ideal resource for mastering accounting principles and achieving excellent results in board examinations.