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List Any Four Items that Are Shown Under the Sub-heading 'Cash and Cash Equivalents' as per Schedule Iii of the Companies Act, 2013. - Accountancy

List any four items that are shown under the sub-heading 'Cash and Cash Equivalents' as per Schedule III of the Companies Act, 2013.

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Solution

Cash and Cash Equivalents include the following items.

i. Balances with Bank

ii. Cheques and drafts-on-hand

iii. Cash on hand

iv. Others, including any short term investments

Concept: Statement of Profit and Loss and Balance Sheet in the Prescribed Form with Major Headings and Sub Headings
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