Arrange the following in a sequence under the head Current assets of Assets Side of Balance Sheet of a Company as per Schedule III of Companies Act, 2013.

A. Current Investment
B. Trade Receivables
C. Inventories
D. Cash and Cash equivalents
E. Short term loans and advances

Choose the correct answer from the options given below.

A, C, B, D, E

The correct answer is Option (2) - A, C, B, D, E.

The sequence of Current Assets in the balance sheet is as follows-

A. Current Investment
C. Inventories
B. Trade Receivables 
D. Cash and Cash equivalents
E. Short term loans and advances

ASSETS SIDE OF BALANCE SHEET

1) Non-Current Assets

• (a) Fixed assets
         (i) Tangible assets
         (ii) Intangible assets
         (iii) Capital work-in-progress
         (iv) Intangible assets under development
• (b) Non-current investments
•  (c) Deferred tax assets (net) 
• (d) Long-term loans and advances 
• (e) Other non-current assets

2) Current Assets

• (a) Current investments
• (b) Inventories
• (c) Trade receivables
• (d) Cash and cash equivalents
• (e) Short-term loans and advances
• (f) Other current asset