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Which of the following items are current assets?

Which of the following items are current assets?
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Stock, bills receivable, cash and debtors
  • B Stock, bill payable, cash and debtors
  • C Stock, bad debt, bills receivable and cash
  • D Stock, work-in-progress, cash and bills payable
Correct Answer: Option A
Explanation:
Current assets include cash and other assets that are expected to be converted to cash within a year. Option A ''Stock, bills receivable, cash and debtors'' is correct.
- Stock are goods bought for the purpose of resale
- Bills receivable are incurred as a result of credit sales
- Cash is the available money at hand
- A debtor is a person, company, or other entity that owes money.

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