Skip to content

Draw a general format of Trading Account.

AccountancyClass 11CBSEAnswered 23 Jun 2026
Answer

Dr. Cr.

ParticularsAmountParticularsAmount
To Opening Stock
To Purchase
Less: Return Outward
To Direct Expenses
To Wages and Salaries
To Frieght Inward
To Carriage Inward
To Crtage Inward
To *Gross Profit Trfs. To P&L A/c
By Sales
Less: Return Inwards
By Closing Stock
By Abnormal Loss of Stock
By * Gross loss trf. To P&L A/c

* Either Gross Profit or Gross Loss shall appear.

Accountancy · Class 11