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Short-term Borrowings appear in a Company’s Balance Sheet under the head …………………..
Current Assets
Current Liabilities
Non-Current Liabilities
Non-Current Assets
- Option: 1, Current Assets: These are resources expected to be converted to cash or used within one year, like inventory or accounts receivable.
- Option: 2, Current Liabilities: Short-term borrowings are obligations the company expects to settle within one year. They often include loans or credit lines that need quick repayment.
- Option: 3, Non-Current Liabilities: These are debts or obligations not due within the year. Examples include long-term loans or bonds payable.
- Option: 4, Non-Current Assets: These are resources the company intends to hold for more than one year, like property or equipment.
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