What is the correct order of non-current assets while preparing balance sheet of a company?
A) Fixed assets
B) Non-current investments
C) Deferred tax assets
D) Long-term loans and advances

ABCD

The correct answer is option 1- ABCD.

ASSETS SIDE OF THE BALANCE SHEET IS AS FOLLOWS-

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 assets