Adjusted purchases

No

adjusted purchases = Opening Stock + Net Purchases - Closing stock

there is an error in the question. usually closing stock will not covered under trail balance. why because closing stock is an account balance.

but closing stock will exist in trail balance along with either cost of goods sold or adjusted purchases.

Satishji, thanks for the reply.  But my query is still there that how trading account will be prepared?

gross profit = sales- cost of goods sold

                  = sales - (opening stock + purchases + direct purchases - closing stock)

                  = sales - ( adjusted purchases + direct purchases)