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Accountancy · 2026 · 3 marks
CBSE 2026 · Region 3 · Set 3 · Q31
Classify the following items under major heads and sub-heads (if any) in the Balance Sheet of a company as per Schedule-III, Part-I of the Companies…
Classify the following items under major heads and sub-heads (if any) in the Balance Sheet of a company as per Schedule-III, Part-I of the Companies Act, $\displaystyle 2013$ : (i) Unclaimed dividend (ii) Trademarks (iii) Vehicles
Marking-scheme solution
S. No. Item Major Head Sub-Head
(i)
Unclaimed Dividend Current Liabilities Other Current Liabilities
(ii)
Trademarks Non-Current Assets Property, Plant & Equipment
and Intangible Assets
(iii)
Vehicles Non-Current Assets Property, Plant & Equipment
and Intangible Assets
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CBSE Class 12 Accountancy past-paper question from the 2026 board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.