Trial balance

Dear Sunny,

Adjusted purchase means u can say that purchase which is used for sale purpose while balance kept for stock i.e Purchase during year- Closing stock = Adjusted purchase / puchase for sale.

its shows that entry passed would be Closing stock A/c Dr

                                                             to purchase A/c .

hence one effect already given in cls stk A/c like above, so it will stud in Trial balance (dr bal) (but not to squared up clos stk ledger for trf into trad a/c) and 2nd effect will be stud in b/s asset side.therefore now in trading a/c only adjusted purchase (i.e purchase A/c only) will trf n in b/s cls stk will remain stud.