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Current liabilities include :

(A) Trade receivables

(B) Unclaimed dividend

(C) Interest accrued but not due on loan

(D) Acceptances

(E) 12% debentures redeemable after four years

Choose the correct answer from the options given below :

Solution

✅ Correct Option: 2

Current liabilities are those payable within 12 months. Unclaimed Dividend (B), Interest accrued but not due on loan (C), and Acceptances/Bills Payable (D) all qualify. Trade Receivables (A) are assets, and 12% debentures redeemable after 4 years (E) are non-current. Hence (B), (C) and (D) only.

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