The correct answer is option 3- A-III, B-IV, C-II, D-I.
List 1 |
List 2 |
A) Loans provided repayable on demand |
III) Current Liabilities |
B) Goodwill |
IV) Non-current Assets |
C) Loose-tools |
II) Current Assets |
D) 10% debentures |
I) Non-current liabilities |
* Loans provided repayable on demand- Current Liabilities
* Goodwill- Non-current Assets
* Loose-tools- Current Assets
* 10% debentures- Non-current liabilities
" Non-current Liabilities (a) Long term borrowings LIKE DEBENTURES (b) Deferred tax liabilities (net) (c) Other long term liabilities (d) Long term provisions"
"Current Liabilities (a) Short-term borrowings LIKE LOANS, OVERDRAFT (b) Trade payables (c) Other current liabilities (d) Short-term provisions"
"Non-Current Assets (a) Fixed assets (i) Tangible assets (ii) Intangible assets LIKE GOODWILL, TRADEMARK (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" "Current Assets (a) Current investments (b) Inventories(LOOSE TOOLS INCLUDED IN INVENTORY) (c) Trade receivables (d) Cash and cash equivalents (e) Short term loans and advances (f) Other current assets" |