Match List – I with List – II. List - I List - II (A) Revaluation Res…

The correct answer is Option (4) → (A)-(IV), (B)-(I), (C)-(II), (D)-(III)

Each item is placed under its head in the Schedule III Balance Sheet.

(A) Revaluation Reserve — this matches (IV) Reserves and Surplus. Schedule III lists revaluation reserve among the items of reserves and surplus.

(B) Share Capital — this matches (I) Shareholders’ Funds. Share capital is the first item under shareholders’ funds.

(C) Debentures — this matches (II) Non-Current Liabilities. Debentures are long-term borrowings, a non-current liability.

(D) Cash and Cash Equivalents — this matches (III) Current Assets. Cash and cash equivalents appear under current assets.