What are the items in trading , profit and loss and balance sheet ?

Trading account should be stopped in accounts. Is your text book still trading accounting? It’s Indas now a days. Nothing big about trading account- all items which come before the operating profit EBIT are called as trading account. 

They include:

Sales and returns

Purchases and returns

Inventory opening and closing

Wages and all overheads

Depreciation and other expenses will come under pl

Thanks for the reply ...

So these are all the items in it ,

Trading account ,

Direct expenses

opening stock

closing stock

purchases

purchase returns

sales

sales returns

Profit and loss account ,

Indirect expenses

Indirect incomes

Balance sheet Account ,

Asset

liability

capital

:)

Yes! This is sophisticated enough 

OK ,

Thanks a lot for the replies

:)