In a balance sheet, assets are listed based on their liquidity, with the most liquid assets at the top.
Assets in a balance sheet are listed by the order of liquidity. This means that the most liquid assets, such as cash, are placed at the top, while the least liquid assets are placed towards the bottom. Liquidity refers to how quickly an asset can be converted to cash with minimal loss in value. For example, cash equivalents like commercial paper and marketable securities are highly liquid.
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