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Question
Under which heads and sub-heads will the following items appear in the Balance Sheet of a company as per Schedule III of the Companies Act, 2013:
- Trade Debtors
- Marketable Securities
- Finished Goods
- Patents
Very Short Answer
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Solution
| Particulars | Main Head | Sub-head | |
| (i) | Trade Debtors | Current Assets | Trade Receivable |
| (ii) | Marketable Securities | Current Assets | Current Investments |
| (iii) | Finished Goods | Current Assets | Inventories |
| (iv) | Patents | Non-current Assets | Fixed Assets - intangible |
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