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Arrange the following current assets in the correct sequence to be shown in the Balance Sheet as per Revised Schedule III to the Companies Act, 2013.

A. Inventories

B. Cash and Cash equivalents

C. Current Investments

D. Trade receivables

Choose the correct answer from the options given below:

Solution

✅ Correct Option: 4

Schedule III lists current assets as current investments, inventories, trade receivables, cash and cash equivalents, short-term loans and advances, and other current assets. Hence C, A, D, B.

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