Rearrange the following in correct sequence under the heading ' Non current assets' on the assets side of Companies Balance Sheet.

A) Property, plants and equipment and intangible assets
B) Deferred tax assets (net)
C) Long term loans and advances
D) Other non current assets
E) Non - current investments

Choose the correct answer from the options given below-

A, E, B, C, D

The correct answer is option 4- A, E, B, C, D.

The assets side of the balance sheet is prepared as follows-

1) Non-Current Assets

• (a) Fixed assets
         (i) Tangible assets
         (ii) Intangible assets- Property, plants and equipment and intangible assets (A)
         (iii) Capital work-in-progress
         (iv) Intangible assets under development
• (b) Non-current investments- (E)
• (c) Deferred tax assets (net) - (B)
• (d) Long-term loans and advances- (C)
• (e) Other non-current assets- (D)

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