What is included in current assets?

All of these

The correct answer is option 4- All of these.

An item is classified as current:

• if it is involved in entity’s operating cycle or,
• is expected to be realised/settled within twelve months or,
• if it is held primarily for trading or,
• is cash and cash equivalent or,

Current assets are cash and other assets that are expected to be converted to cash within a year. Example: Cash, Cash Equivalents, Stock or Inventory, Accounts Receivable, Marketable Securities, Prepaid Expenses, Other Liquid Assets.