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

Current assets are shown in the balance sheet in order of performance as ____________
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • 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: Option B
Explanation:
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

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