Arrange the following items as per vertical form of Balance Sheet of a company.

A. Trade Receivable

B. Current Investment

C. Cash and Cash equivalents

D. Inventories

E. Short term loans and advances

Choose the correct answer from the options given below :

B, D, A, C, E

The correct answer is option (3) : B, D, A, C, E.

B. Current Investment

D. Inventories

A. Trade Receivable

C. Cash and Cash equivalents

E. Short term loans and advances

ASSETS SIDE OF BALANCE SHEET

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 asset