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Accountancy · 2025 · 3 marks
CBSE 2025 · Region 6 · Set 1 · 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) Stock-in-trade (b) Motor Vehicles (c) Provision for tax
Marking-scheme solution
Items Major head Sub-head
(a)
Stock-in-Trade Current Assets Inventories
(b)
Motor Vehicles Non Current Assets Property, Plant and
Equipment and Intangible
Assets:
Property, Plant and
Equipment
(c)
Provision for tax Current Liabilities Short Term Provisions
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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.