1.

Which accounts are not considered while preparing the trial balance and why

Answer» Thanks<br>Closing stock is not considered in preparation of trial balance becoz.. closing stock is not a part of ledger.. ... The trial bal. Prepare after ledger .. .. . But closing stock is always presence in trial bal.. but it is hidden in purchase .... If in the sum ..only purchase is given , so opening stock is appear but closing stock is not appear If in the sum purchase Adjusted is given , so closing stock is appear and opening stock is not appear.


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