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Closing Stock

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Querist : Anonymous

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Querist : Anonymous (Querist)
01 October 2010 Plz. answer ASAP "-

1)Why Closing Stock is not included in the Trial Balance ?
2)Who can become the Fellow of Chartered Accountants(FCA) & Assossiate of Chartered Accountant(ACA)& what is the diff. in them?
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sudhakar ca cwa

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sudhakar ca cwa (Expert)
01 October 2010 the portion of the closing stock amount is included in the purchases, concersion cost thats why closing stock not separately shown in TB
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sudhakar ca cwa

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sudhakar ca cwa (Expert)
01 October 2010 The person immeditely become ACA after he applied and get its Membership number and whether he is pratice or service is not imp.

To became a FCA the needs to full fill certain conditions like 5 yrs of pratice etc.
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