A

Admin • 833.24K Points
Coach

Q. Which item will not appear in the trial balance?

  • (A) Opening Stock
  • (B) Closing Stock
  • (C) Capital
  • (D) Drawings
  • Correct Answer - Option(B)
  • Views: 21
  • Filed under category Accounting
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Explanation by: Admin

Closing stock is adjusted through Trading Account and usually appears as an adjustment, not in the trial balance.

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