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Match the Items Given In Column I With the Headings/Subheadings (Balance Sheet) As Defined in Schedule III of Companies Act 2013 - Bzziii.com

Match the items given in Column I with the headings/subheadings (Balance sheet) as defined in Schedule III of Companies Act 2013.
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Match the items given in Column I with the headings/subheadings (Balance sheet) as defined in Schedule III of Companies Act 2013.

Column IColumn II
(I) Loose Tools(a) Intangible fixed assets
(II) Patents(b)Other current assets
(III) Prepaid insurance(c) Long term Borrowings
(IV) Debentures(d) Inventories
(V) Machinery(e) Tangible Fixed assets
Choose the correct option: 

A. (I)-(a), (II)-(b), (III)- (d), (IV)- (c), (V)-(e) 
B. (I)-(d), (II)- (a), (III)-(b), (IV)- (c), (V)-(e) 
C. (I)-(d), (II)- (a), (III)-(b), (IV)-(e), (V)-(c) 
D. (I)- (e), (II)- (d), (III)- (a), (IV)-(b), (V)-(b)




B. (I)-(d), (II)- (a), (III)-(b), (IV)- (c), (V)-(e) 







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