when does closing stock appear inside the trial balance and not in trading a c ........

General Accounting Principles Accounting cycles

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when does closing stock appear inside the trial balance and not in trading a/c?

when entry to incoporate the closing stock in the books has not been passed

when the entry to incoporate the closing stock in the books has already been passed

when the entry incoporate the closing stock has been passed in P/L a/c

none of the above

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Explanation:

If closing stock appeared in Trial balance it means the purchases has been reduced to the extent of stock amount at the end of the period. The accounting treatment will be closing stock to be shown in Balance sheet under current assets and it should not be credited to Trading a/c.