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Accountancy · 2026 · 3 marks
CBSE 2026 · Region 1 · Set 3 · Q32
Classify the following items under major heads and sub-heads (if any) in . the Balance Sheet of the company as per Schedule-III, Part-I of the Companies Act, $\displaystyle 2013$ : (i) Stores and Spare parts (ii) Livestock (iii) Public Deposits
Marking-scheme solution
Item Major head Sub-head
(i)
Stores and Spare parts ½ ½
Current Assets Inventories
(ii)
Livestock Non- Current Assets Property, Plant and Equipment
½ ½
and Intangible Assets
(iii)
Public Deposits Non- Current Liabilities
Long Term borrowings ½
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CBSE Class 12 Accountancy past-paper question from the 2026board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.