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Answer Posted / rohit ahuja
Because Trial Balance is a balance of all the ledger
account on partiuclar time, but stock is not a ledger.
Furhter we can also show closing stock in trial balance but
in this case purchases needed to be adjusted as follows: -
Purchases + Opening Stock - Closing Stock. In this case
Closing Stock will be apeared in Trial Balance & while
preparing Final Accounts it will be shown in Balance Sheet
only, it will not be shown in Trading Account.
| Is This Answer Correct ? | 31 Yes | 8 No |
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