Trading Account business de Gross Profit ya Gross Loss nu calculate karda hai — sirf core buying/selling activity te based (indirect expenses ise wich nahi aunde).
| Dr. Particulars | ₹ | Cr. Particulars | ₹ |
|---|---|---|---|
| To Opening Stock | 20,000 | By Sales | 3,50,000 |
| To Purchases | 2,10,000 | By Closing Stock | 30,000 |
| To Direct Expenses (Freight etc.) | 10,000 | ||
| To Gross Profit c/d | 1,40,000 | ||
| Total | 3,80,000 | Total | 3,80,000 |