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Spot the odd one out

Exercise and reference answers

Questions
  1. Items
    1. Inventories
    2. Cash
    3. Receivables
    4. Long borrowings
    Odd item
    Long borrowings
  2. Items
    1. Trade payables
    2. Fixed assets
    3. Short borrowings
    4. Other payables
    Odd item
    Fixed assets
  3. Items
    1. Tangible
    2. Intangible
    3. Fixed
    4. Payable
    Odd item
    Payable
Instructions
Tap the one that does not belong with the rest.

Explanation

_Source: syllabus Accountancy, Ch 3 'Financial Statements of a Company'_
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