Identify the correct order of showing following current assets in Balance sheet of a company:

(A) Other current assets
(B) Inventories
(C) Current Investments
(D) Trade receivables
(E) Cash and Cash Equivalents

Choose the correct answer from the options given below:

(C), (B), (D), (E), (A)

The correct answer is Option (3) → (C), (B), (D), (E), (A).

(C) Current Investments
(B) Inventories
(D) Trade receivables
(E) Cash and Cash Equivalents
(A) Other current assets

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