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Accountancy · 2025 · 3 marks
CBSE 2025 · Region 2 · Set 2 · Q31
Classify the following items under major heads and sub-heads (if any) $\displaystyle 111$ • the Balance Sheet of the company as per Schedule-III, Part-I of the Companies Act, $\displaystyle 2013$ : (i) Bills payable (ii) Loose Tools (iii) Copyrights
Marking-scheme solution
Item Major head Sub-head
(i)
Bills Payable Current Liabilities Trade Payables
(ii)
Loose Tools Current Assets Inventories
(iii)
Copyrights Non- Current Assets Property, Plant and Equipment and
Intangible Assets – Intangible Assets
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CBSE Class 12 Accountancy past-paper question from the 2025board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.