Arrange the following balance sheet items in accordance with the manner prescribed in the revised Schedule III to the Companies Act, 2013-

(A) Current Assets
(B) Shareholder's Funds
(C) Non-current Liabilities
(D) Non-Current Assets
(E) Current Liabilities

Choose the correct answer from the options given below:

(B), (C), (E), (D), (A)

The correct answer is Option (3) → (B), (C), (E), (D), (A)

The order of presentation in the Balance Sheet is as follows:

I. Equity and Liabilities

1. Shareholders’ Funds → (B)

2. Non-current Liabilities → (C)

3. Current Liabilities → (E)

II. Assets

1. Non-current Assets → (D)

2. Current Assets → (A)