Which of the following is included in current liabilities in the balance sheet of a company?
A) Share options outstanding account
B) Excess application money due for refund
C) GST payable
D) Debenture redemption reserve
E) Premium payable on redemption of debentures
F) Provision for gratuity
G) Outstanding expenses

BCG

A) Share options outstanding account - RESERVES AND SURPLUS
D) Debenture redemption reserve - RESERVES AND SURPLUS
E) Premium payable on redemption of debentures- OTHER LONG TERM LIABILITIES
F) Provision for gratuity- LONG TERM PROVISION