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Accountancy · 2025 · 1 mark

CBSE 2025 · Region 1 · Set 3 · Q27

To safeguard assets and optimise the use of resources of a business
OR
Which of the following item is not included in Account group-loans (liabilities) in the Account group of Balance Sheet ?

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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.