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from fpdf import FPDF

# Create instance of FPDF class
pdf = FPDF()
pdf.set_auto_page_break(auto=True, margin=15)
pdf.add_page()
pdf.set_font("Arial", size=12)

# Title
pdf.set_font("Arial", style="B", size=14)
pdf.cell(200, 10, txt="Class 12 Accountancy: Financial Statement Analysis", ln=True, align='C')
pdf.ln(10)

# Content
content = [
    "1. What is meant by 'Analysis of Financial Statements'?",
    "   - It refers to examining financial data systematically to understand the business's profitability, liquidity, "
    "solvency, and efficiency, helping stakeholders evaluate its performance and make informed decisions about its "
    "current and future financial health.",
    
    "2. Name any two tools of analysis of financial statements.",
    "   - The two tools are: "
    "     1) Comparative statements: These compare financial data over different periods. "
    "     2) Ratio analysis: It assesses financial relationships between different items to evaluate performance.",
    
    "3. What is Cross-sectional Analysis?",
    "   - Cross-sectional analysis involves comparing financial data of two or more companies operating within the same "
    "industry and during the same time period to assess their relative performance, strengths, and weaknesses.",
    
    "4. What is a Time Series Analysis?",
    "   - Time series analysis studies a company’s financial data over multiple years to identify patterns, trends, or "
    "changes in profitability, liquidity, and solvency, which help in predicting future performance.",
    
    "5. Why is an inter-firm comparison useful?",
    "   - Inter-firm comparison enables businesses to assess their performance against competitors, identifying areas for "
    "improvement and benchmarking industry best practices, which facilitates strategic decision-making and competitiveness.",
    
    "6. Vertical Analysis is conducted for two or more accounting periods. Is it correct?",
    "   - No, vertical analysis is conducted for a single accounting period, comparing each item in the financial "
    "statement as a percentage of a base item, such as revenue.",
    
    "7. State the significance of Analysis of Financial Statements to 'Top Management'.",
    "   - Top management uses financial statement analysis to assess operational efficiency, profitability, and financial "
    "stability, aiding in decision-making, resource allocation, and the formulation of long-term strategies.",
    
    "8. Why are investors interested in analyzing Financial Statements?",
    "   - Investors analyze financial statements to evaluate the business’s profitability, growth potential, and risk, "
    "helping them decide whether to invest, hold, or divest in the company’s shares.",
    
    "9. Why are the financial institutions interested in analyzing Financial Statements?",
    "   - Financial institutions analyze statements to assess a firm’s creditworthiness, repayment ability, and overall "
    "financial stability before approving loans or credit facilities.",
    
    "10. Why is the public interested in analyzing Financial Statements?",
    "    - The public analyzes financial statements to understand a company's contributions to the economy, employment "
    "generation, and corporate social
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