Question
State under which major headings and sub-headings the following items will be presented in the balance sheet of a company as per Schedule III of the Companies Act 2013.
i. Calls in Advance.
ii. Accrued Interest on Calls in Advance.
iii. Provision for Retirement Benefits
iv. Stores and Spares.
v. Capital Work in Progress.
vi. Design
vii. Securities Premium.

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