why in trial balance closing stock is not recorded

Because closing stock is valued after the trial balance is prepared

  • 1

closing stock is put it in the trading a/c and balance sheet 

  • 5

 There can be two approches of recording closing stock

1- Closing stock A/c To Trading A/c -see while posting you will take it to trading a/c which is prepared after trial balance

2- Closing stock A/c To Purchases A/c -in this case you will have closing stock in the trial balance

Generally the first approach is taken as closing stock is valued at the end

  • 1
What are you looking for?