Question:
Classify the following items under major heads and sub-heads (if any) in the Balance Sheet of the company as per Schedule III, Part I of the Companies Act, 2013:
Capital Work-in-Progress
Stores and Spares
Public Deposits
Classify the following items under major heads and sub-heads (if any) in the Balance Sheet of the company as per Schedule III, Part I of the Companies Act, 2013:
Capital Work-in-Progress
Stores and Spares
Public Deposits
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Proper classification of assets and liabilities helps in presenting the financial position as per the requirements of the Companies Act, 2013.
Updated On: Jan 25, 2025
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Solution and Explanation
1. Capital Work-in-Progress: Non-current assets (under "Fixed Assets" section)
2. Stores and Spares: Current assets (under "Inventories" section)
3. Public Deposits: Current liabilities (under "Other Current Liabilities" section)
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