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प्रश्न
According to Schedule III of the Companies Act, 2013, which asset is shown as the first entry?
पर्याय
Non-current Assets.
Current Assets.
Current Investments.
Loans and Advances.
MCQ
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उत्तर
Non-current Assets.
Explanation:
According to Part I of Schedule III of the Companies Act, 2013, the Assets side of a corporate balance sheet is divided into two primary headings, beginning with Non-current Assets as the very first entry. This major head includes long-term resources not intended for resale within 12 months, such as property, plant, equipment, and long-term investments. The second major heading is Current Assets, which comprises short-term resources meant to be converted into cash within the company's operating cycle.
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