Draw a general format of Trading Account.
AccountancyClass 11CBSEAnswered 23 Jun 2026
Answer
Dr. Cr.
| Particulars | Amount | Particulars | Amount |
| 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.
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