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Accountancy · 2025 · 3 marks
CBSE 2025 · Region 5 · Set 3 · Q31
Under which major headings and sub-headings (if any) will the following items be shown in the Balance Sheet of a company as per Schedule III, Part I of the Companies Act, $\displaystyle 2013$ ? (a) Calls-in-Advance (b) Loose tools (c) Trade marks
Marking-scheme solution
S.No. Items Heads Sub Heads
(a)
Calls in advance Current Liabilities Other Current liabilities
(b)
Loose tools Current Assets Inventories
(c)
Trade marks Non-Current Assets Property, Plant & Equipment & Intangible
Assets- 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.