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Question
Match the items given in Column I with the headings/sub-headings of Column II under which these are shown according to Schedule III Part I of the Companies Act, 2013:
| I | II | |
| (i) | Securities Premium | Non current Liabilities |
| (ii) | Patents | Current Liabilities |
| (iii) | Short Term Loans and Advances | Current Assets |
| (iv) | Trade Payables | Intangible Assets |
| (v) | Long Term Borrowings | Reserves and Surplus |
Options
(i) - (e), (ii) - (d), (iii) - (c), (iv) - (b), (v) - (a)
(i) - (a), (ii) - (b), (iii) - (c), (iv) - (d), (v) - (e)
(i) - (b), (ii) - (c), (iii) - (a), (iv) - (d), (v) - (e)
(i) - (a), (ii) - (b), (iii) - (e), (iv) - (d), (v) - (c)
MCQ
Match the Columns
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Solution
(i) - (e), (ii) - (d), (iii) - (c), (iv) - (b), (v) - (a)
Explanation:
| I | II | ||
| (i) | Securities Premium | (e) | Reserves and Surplus |
| (ii) | Patents | (d) | Intangible Assets |
| (iii) | Short Term Loans and Advances | (c) | Current Assets |
| (iv) | Trade Payables | (b) | Current Liabilities |
| (v) | Long Term Borrowings | (a) | Non current Liabilities |
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