Arrange the following as per the provisions of the Companies Act 2013 in Schedule III.

A. Inventories
B. Short terms loans and advances
C. Current Investments
D. Bills Receivables
E. Cash at Bank

Choose the correct answer from the options given below:

C, A, D, E, B

The correct answer is Option (4) - C, A, D, E, B.

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