Which of the following are current assets for a business?
Particular
31st March 2018
(₹)
31st March 2019
2,000
The ratio of Current Assets (Rs. 3,00,000) to Current Liabilities is 2.4 : 1. The accountant of this firm is interested in maintaining a current ratio of 2 : 1 by acquiring some Current Assets on Credit. You are required to suggest him the amount of current assets which be acquired for his purpose.
Which of the following is not a subhead under the Current Assets?