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Under which heading the item ‘Bills Discounted but not yet matured’ will be shown in the Balance Sheet of a company? - Accounts

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Question

Under which heading the item ‘Bills Discounted but not yet matured’ will be shown in the Balance Sheet of a company?

Options

  • Current Liability

  • Current Assets

  • Contingent Liabilities

  • Unamortized Expenditure

MCQ
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Solution

Contingent Liabilities

Explanation:

Bills discounted but not yet matured represent bills receivable that the company has discounted with the bank, but the payment from the customer is still pending.
If the customer defaults, the company will be liable to the bank hence, it is a possible obligation, not an actual one.

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Chapter 9: Financial Statements of Companies - OBJECTIVE TYPE QUESTIONS [Page 9.73]

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D. K. Goel Accountancy Volume 1 and 2 [English] Class 12 ISC
Chapter 9 Financial Statements of Companies
OBJECTIVE TYPE QUESTIONS | Q (A) 35. | Page 9.73
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