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Show the following items of Current Assets in accordance with the manner prescribed in the revised Schedule III to the Companies Act, 2013.

A. Cash and cash equivalents

B. Current investments

C. Trade receivables

D. Inventories

Choose the correct answer from the options given below:

Solution

✅ Correct Option: 4

Schedule III prescribes current assets in the order: current investments, inventories, trade receivables, cash and cash equivalents, short-term loans and advances, and other current assets. Hence B, D, C, A.

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