Investment at cost of a company is to be disclosed under

A.

Trading accounts

B.

Profit and loss account

C.

Balance sheet

D.

Source and application of fund

Correct answer is C

A balance sheet is a financial statement that reports a company's assets, liabilities and shareholders' equity. The balance sheet is one of the three (income statement and statement of cash flows being the other two) core financial statements used to evaluate a business.