जब अंतिम स्टॉक (closing stock) तलपट (trial balance) के अंदर दिखाई देता है, तो इसका सही लेखांकन उपचार क्या होता है?

The amortisation of 15 of preliminary expenses during a financial year will result in:

When the total of the credit side of a trading account is more than the total of the debit side, the difference is called:

With respect to non-manufacturing business entities, the term 'Final Accounts' includes: (i) Trading account (ii) Profit and loss account (iii) Balance sheet