I have just started studying Microphones and Loudspeakers. I need a good text to refer which can explain their mechanical analogies with simplicity and basics too.
If you can find it, this one is good: Introduction to Electroacoustics and Audio Amplifier Design by W. M Leach.
Keep in mind that microphones and loudspeakers are (electroacoustic) mechanical systems. For example, the cone has mass and the surround provides a restoring force.
In the book I linked to, an electrical analogy of the mechanical system (and of the acoustic system too) is made and simulated in SPICE.