In the accounting closing of a fiscal year, the bank account, duly accounted for in the 'Banks' account of a company, had a negative balance. In th...

In the accounting closing of a fiscal year, the bank account, duly accounted for in the 'Banks' account of a company, had a negative balance. In this case:


a. The bank account must be shown in the non-current asset.
b. The bank account must be shown in the current asset.
c. The bank account must be shown in the current liability.
d. The bank account must be shown in the non-current liability.
e. It should not be shown.