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Accountancy · 2025 · 3 marks
CBSE 2025 · Region 5 · Set 1 · Q31
Under which major headings and sub-headings (if any) will the following items be presented in the Balance Sheet of a company as per Schedule III,…
Under which major headings and sub-headings (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, $\displaystyle 2013$ ? (a) Livestock (b) Loose Tools (c) Design
Marking-scheme solution
S.No. Items Heads Sub Heads
(a)
Livestock Non-Current Assets Property, Plant & Equipment & Intangible
Assets- Property, Plant & Equipment
(b)
Loose tools Current Assets Inventories
(c)
Design Non-Current Assets Property, Plant & Equipment & Intangible
Assets- Intangible Assets
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CBSE Class 12 Accountancy past-paper question from the 2025 board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.