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Name the major heads under which the fol...

Name the major heads under which the following items will be shown in the Balance Sheet of a company as per Schedule III of the Companies Act, 2013:
(i) Work-in-Progress (ii) Calls-in-Advance
(iii) Mining Rights (iv) Trade Receivables
(v) Provision for Tax (vi) Goodwill
(vii) Loose Tools (viii) Accured Income

Text Solution

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(i) Current Assets, (ii) Current Liabilities, (iii) Non-current Assets, (iv) Current Assets, (v) Current Liabilities, (vi) Non-current Assets, (vii) Current Assets, (viii) Current Assets.
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