Under what heads the following Items on the Equity and Liabilities side of the Balance Sheet of a Company will be presented: (i) Proposed Dividend; (ii) Unclaimed Dividend.

SOLUTION

S. No.	Items	Heading	Sub-heading (If any)
(i)	Proposed Dividend	Shown as Contingent Liability in the Notes to Accounts.	—
(ii)	Unclaimed Dividend	Current Liabilities	‘Other Current Liabilities’