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Accountancy · 2023 · 3 marks
CBSE 2023 · Region 1 · 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…
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, $\displaystyle 2013$ : (a) Capital work in progress (b) Calls in advance (c) Computer software
Marking-scheme solution
Items Major head Sub-head
(a)
Capital work in progress Non Current Assets Fixed Assets
Alternatively,
Property, Plant and
Equipment and Intangible
Assets
(b)
Calls in advance Current Liabilities Other Current Liabilities
(c)
Computer software Non Current Assets Fixed Assets - Intangible
Assets
Alternatively,
Property, Plant &
Equipment and Intangible
Assets
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CBSE Class 12 Accountancy past-paper question from the 2023 board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.