Which of the following items is shown under the head 'Current assets' while preparing company's Balance Sheet?

Inventories

The correct answer is Option (3) - Inventories.

Others are the non current assets of the company.

The sequence of Current Assets in the balance sheet is as follows-

(1) Current investments
(2) Inventories
(3) Trade receivables include bills receivable
(4) Cash and cash equivalents include cash at bank
(5) Short-term loans and advances
(6) Other current assets