Balance sheet me hum wo show karate jis goods kitna selesh Kiya or kitana CR. Kiya jab hum sum karate hai to Dino equal aatta hai to humara balanced sheet Sahi hai...

A firm sells it's product throughout the year. So to ascertain the closing stock, the firm has to shut down the business for some time. If they don't shut it down, then they won't get the right stock at end since they would be getting orders at that time. Also firm maintains a stock ledger which records stock at every transaction. So if a firm wants to verify that the stock ledger shows correct balance of stock or not, the firm has to stop business for some time. During this time there is a physical verification of stock. This is normally done at end of accounting year. Now at this time accounts are being made but it never had closing stock in it, since it is still being verified by the firm. That is the reason it is practically not possible to show Closing Stock A/c during the year. But after it is ascertained, it is shown as an adjustment. This is the reason why closing stock is usually seen in adjustment. If it is shown in trial balance then it clearly means that the stock was ascertained much before the closing of A/c. Now this thing does not happen in real life.