G.k of accounting

Closing stock account is appearing  in Trial balance because Closing stock  account  is open or prepare only after trial balance . 

Want  correct  above  "not appearing "  instead  of "appearing " 

Clising stock is usually shown as an additional information or an adjustment outside the trial balance.


Closing stock is the leftover balance out of goods which were purchased during an accounting period. Total purchases are already included in the trial balance, Hence closing stock should not be included in the trial balance again. If it is included, the effect will be doubled.

This happens in periodic inventory system, when you don't maintain inventories ledger. So at the time of closing books, inventory-at-hand is created as asset by crediting Trading account.