State under which major headings the following items will be presented – InterviewSolution

1.

State under which major headings the following items will be presented in the Balance Sheet of a company as per Schedule III of the Companies Act, 2013. (i) Trade Marks (ii) Capital Redemption Reserve (iii) Income received in advance (iv) Stores and Spares (v) Office Equipment (vi) Current Investments

Answer»

S.No.	Items	Major Head	Sub-Heading
(i)	Trade Marks	Non-Current Assets	Fixed Assets – Intangible Assets
(ii)	Capital Redemption Reserve	Shareholder’s Funds	Reserves and Surplus
(iii)	Income received in advance	Current Liabilities	Other Current Liabilities
(iv)	Stores and Spares	Current Assets	Inventories
(v)	Office Equipment	Non-current Assets	Fixed Assets – Tangible Assets
(vi)	Current Investments	Current Assets	-

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