Name the major heading of the assets side of a Company’s Balance Sheet organisedand presented

The major headings of the assets side of a company's balance sheet are typically organized and presented as follows:

1. Current Assets: These are assets that can be converted into cash within one year. They include items like cash and cash equivalents, accounts receivable, inventory, marketable securities, prepaid expenses, etc.

2. Non-Current Assets or Long-term Assets: These are assets that cannot be converted into cash within one year. They include items like property, plant and equipment (PP&E), long-term investments, intangible assets (like patents, trademarks, copyrights), and deferred charges.

3. Fixed Assets: These are long-term tangible assets that a firm owns and uses in the production of its income and are not expected to be consumed or converted into cash any sooner than at least one year's time. They include items like land, buildings, machinery, equipment, vehicles, etc.

4. Intangible Assets: These are non-physical assets like patents, copyrights, franchises, goodwill, trademarks, trade names, etc.

5. Other Assets: These are a category of things that are not included in the other sections of the balance sheet. They may include long-term prepaid expenses, deferred charges, non-current receivables, etc.