Answer Posted / ysk
Trading account deals only with trading transactions
Op.Stock, Purchases, Production from Transfer of
Manufacturing division, Sales, Closing Stocks.
In Manufacturing Account it deals with processing also. But
not sales. It contains, Op.Stock of Raw materials, work in
process, finished goods(not yet transferred to trading
account), production transferred to Trading Account,
closing stocks of Raw Materials, WIP, FG.
-- Karunakar(YSK)
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