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Accountancy · 2025 · 3 marks
CBSE 2025 · Region 1 · Set 2 · Q31
Classify the following items under major heads and sub-heads (if any) 111 • the balance sheet of the company as per Schedule-III, Part-I of the…
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) Trademarks (ii) Raw materials (iii) Mortgage loan
Marking-scheme solution
Item Major head Sub-head
(i)
Trademarks Non-Current Assets Property, Plant and Equipment and
Intangible Assets – Intangible Assets
(ii)
Raw materials Current Assets Inventories
(iii)
Mortgage loan Non- Current Liabilities Long Term Borrowings
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CBSE Class 12 Accountancy past-paper question from the 2025 board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.