Match list I with list II and choose the correct ans from the options given below:

A-III, B-IV, C-II, D-I

The correct answer is option 4- A-III, B-IV, C-II, D-I.

EQUITY AND LIABILITIES SIDE OF BALANCE SHEET

1) Shareholder’s Funds (a) Share Capital (b) Reserves and Surplus (c) Money received against share warrants
* Calls in arrear is deducted from the share capital

2) Share Application money pending allotment

3) Non-current Liabilities (a) Long term borrowings (b) Deferred tax liabilities (net) (c) Other long term liabilities (d) Long term provisions

4) Current Liabilities (a) Short-term borrowings (b) Trade payables (c) Other current liabilities (d) Short-term provisions
* Unclaimed dividend can be paid at anytime so it is other current liabilities.

ASSETS SIDE OF BALANCE SHEET

1) Non-Current Assets
(a) Fixed assets
       (i) Tangible assets
       (ii) Intangible assets - Patent is intangible asset
       (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 - Prepaid insurance is other current asset