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Closing stock appears in the Final Accounts in the ______. - Commercial Studies

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Question

Closing stock appears in the Final Accounts in the ______.

Options

  • Trading account only

  • Profit and Loss account and Balance Sheet

  • Balance Sheet only

  • Trading account and Balance Sheet

MCQ
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Solution

Closing stock appears in the Final Accounts in the Trading account and Balance Sheet.

Explanation:

The trade account calculates the cost of products sold, whereas the balance sheet presents it as a current asset, representing the value of unsold stock at the conclusion of the accounting period.

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