Sales& closing stock in income and expenditure account

Agree with  Sri.Tribhuvan.

My question is not like that.If a NGO have some production activity,how it will be reflected in income and expenditure Account .

Income and Ex account is accrual. So, you can show there.

If NGO has production activity then the postings will be made in manufacturing nad sales account not under income and expenditure account as income and expenditure account is for non trading activities only not for production (manufacturing) or trading activities. So prepare manufacturing and sales account not income and expenditure account.

Will closing stock come in income a/c?