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Will Opening Stock Apper in Trial balance on Specific Date

If Anybody ask you Strieght Question as

"Will Opening Stock Value  Appear in Trial Balance prepared on Any Specific Date?

means e.g : Trail Balance prepaired on 31.03.2009 with all Ledgers Closing Balances in that

will you consider Value of Opening Stock or Value of Closing Stock.

What is Perfect Answer as you are Accounting Expert or CA ?


Anil Kumar

ponnalaanil @

Thanks with regards....



Definitely Closing stock for the previous year end will appear as an opening stock in the trial balance preapred on 31.3.09 because opening stock.i.e closing stock of previous year represents the amount of expense incurred durin the previous year the benefit of which will be realised in the current current period i.e.31.3.09 tb will contain the value of opening stock as on 1.4.08 and closing stock of 31.3.09 will be shown as an adjustment in the final accounts and will appear as opening stock for the next financial year



Trial balance is a list of closing balances both revenue and capital in nature as on a particular date. Therefore logically trial balance should not contain opening stock in it. In that case 'consumption' has to appear in the trial balance. Now in case opening stock needs to be shown in trial balance then 'consumption' will be replaced by 'purchase' during the period.

Hope this is clear.

Total likes : 1 times


Opening Stock will always appear in the Trial balance.

CA FInal

opening stock would appear on the debit side of the trial balance.this opening stock is the previous years closing stock.


Yeah, opening stock will appear.



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