As per revised Schedule III to the Companies Act, 2013, the Balance Sheet is divided into two main sides:
Equity and Liabilities side:
- Shareholder's Funds (A)
- Share Application Money Pending Allotment (D)
- Non-Current Liabilities
- Current Liabilities (C)
Assets side:
- Non-Current Assets (B)
- Current Assets (E)
The correct sequential arrangement of the given items is:
(A) → (D) → (C) → (B) → (E)
This follows the prescribed format where equity and liabilities are presented first (starting with shareholders' funds, followed by share application money pending allotment, and then liabilities), and then assets are shown (non-current assets before current assets).
Correct Answer: Option 3