generally closing stock does not appear in the Trial Balance BECAUSE seperate account for stock is not opened in general ledger. closing stock represents the balance of goods unsold, out of opening stock and purchases.
The closing stock appears in the trial balance only when it is adjusted against PURCHAES by the entry:-
Closing Stock A/c .........Dr
To Purchases A/c
I have taken all this from book Hanif & Mukherjee. And I agree with this view only
Computationaly there is nothing wrong in treatement suggested by Vivek but CONCEPTUALLY it is nothing but DISASTER. Remember we are studying accounting and not arithmetic the ultimate goal is not just finding right amount but along with finding right amount we have to adhere to the accounting concepts, principles, conventions too.