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Accountancy · 2026 · 3 marks
CBSE 2026 · Region 5 · Set 3 · Q32
Under which major head and sub-heads (if any) will the following items be presented in the Balance Sheet of a company as per Schedule III, Part I of…
Under which major head and sub-heads (if any) will the following items be presented in the Balance Sheet of a company as per Schedule III, Part I of the Companies Act, $\displaystyle 2013$ ? (i) Demand deposits with banks (ii) Long-term loans (iii) Livestock
Marking-scheme solution
Items Major head Sub-head
(i)
Demand deposits with Current Assets Cash and Cash Equivalents
bank
(ii)
Long-term loans Non Current Long Term Borrowings
Liabilities
(iii)
Livestock Non Current Assets Property, Plant and Equipment
and Intangible Assets
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CBSE Class 12 Accountancy past-paper question from the 2026 board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.