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Accountancy · 2025 · 3 marks
CBSE 2025 · Region 6 · Set 2 · Q31
Show 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, $\displaystyle 2013$ : (a) Calls in advance (b) Public deposits (c) Intangible assets under development
Marking-scheme solution
Items Major head Sub-head
(a)
Calls in advance Current Liabilities Other Current Liabilities
(b)
Public deposits Non Current Liabilities Long Term Borrowings
(c)
Intangible assets Non Current Assets Property, Plant and
under development Equipment and 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.