Answer Posted / anubhavbansal2002

Yes, the current year's closing stock can be presented in
the current years trial balance only in either of th
following two cases:-
1. When the cost of sales is given in the trial balance.
2. When GP of the year is given in the trial balance.

But, The opening stock and closing stock of the current
year can never be presented in the trial balance at the
same time. If, these both stocks are reflected in the trial
balance at the same time the trial balance is wrongly
prepared.

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