Current assets are shown in the balance sheet in order of performance as

A.

debtors, stock, bank and cash

B.

stock, debtors, bank and cash

C.

stock, bank, debtors and cash

D.

debtors, stock, cash and bank

Correct answer is B

The current assets are usually listed on the balance sheet in the following order:

- inventory (stock)

- account receivables e.g debtors

- marketables securities

- cash and cash equivalent