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Why Closing Stock Not shown in Trial Balance?

Answer Posted / pawan verma, accountant

Trial Balance is that which we get balance of all ledger either the balance is Dr. or balance is Cr. & transaction by cash or cheque but in the closing stock there is no this type of transaction, so stock is not a ledger.
Furhter we can also show closing stock in trial balance. In this case Closing Stock will be apeared in Trial Balance & while preparing Final Accounts it will be shown in Balance Sheet only.

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