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AccountancyCLASS 11CBSE
answered 23 Jun 2026

What is the order of Permanence?

A.VERIFIED ANSWERfact-checked by tutors

Assets which are to be used permanently in the business and are not meant to be sold are written first. Assets, which are most liquid such as cash in hand are written last.

Order of Permanence

LiabilitiesAssets
Capitl:
Opening Balance
Add: Net Profit
Less: Drawings
Loans
Bank Overdraft
Sundry Creditors
Bills Payable
Goodwill
Land and Buildings
Plant and Machinery
Furniture
Investment
Closing Stock
Debtors
Bills Receivable
Cash at Bank
Cash in Hand

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ACCOUNTANCY · CLASS 11