Answer / alka jharbade

Trading account is also known as manufacturing account. All
direct expenses (like wages,opening stock, sales etc) comes
under the trading account.

Profit and Loss account is also known as Income and
Expenditure account. All indirect expenses are come under
p/l account.

Answer / satyanarayana raju

To say simple. Trading Account is prepared to know the
strength of the Venture, the trader started and P& L is
prepared to know the net result of the business at a given
period

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