What is the correct order of the appearance of following items under…

Particulars

Note no

Figures at the end of current year

Figures at the end of previous year

 EQUITY AND LIABILITIES

1)   Shareholder’s Funds

(a)   Share Capital

(b)  Reserve sand Surplus

(c)  Money received against share warrants

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

Total

1. ASSETS

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 assets

Total