In what order, the following assets are shown in the balance sheet of a company? i. Trade receivables ii. Cash iii. Furniture and fittings iv. Investment in shares and debentures

ii, i, iv, iii
i, ii, iii, iv
iii, iv, i, ii
iv, iii, ii, i

The correct answer is B. i, ii, iii, iv.

Assets are listed on a balance sheet in order of liquidity, which is how easily they can be converted into cash. Cash is the most liquid asset, followed by trade receivables, which are amounts owed to the company by its customers. Furniture and fittings are less liquid, as they would need to be sold in order to be converted into cash. Investment in shares and debentures are the least liquid assets, as they cannot be easily sold.

Here is a brief explanation of each option:

  • Option A: ii, i, iv, iii. This is incorrect because cash is listed before trade receivables.
  • Option B: i, ii, iii, iv. This is the correct answer because cash is listed first, followed by trade receivables, furniture and fittings, and investment in shares and debentures.
  • Option C: iii, iv, i, ii. This is incorrect because cash is not listed first.
  • Option D: iv, iii, ii, i. This is incorrect because cash is not listed first.