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what is format of Trial balance

Answer Posted / vpnarasimhan@gmail.com

A Trial Balance is the list of all ledger balances. To
summarize we hv to start with Manufacturing/Trading a/c
followed by Profit & Loss account ends with Balance Sheet.
In Profit & Loss a/c after arriving the Gross Profit we hv
to summarize the Expenses & Income to arrive the Net Profit
which has to be accounted under capital account in Balance Sheet

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