Question

why trial balance items will appear in of final accounts​

Answer 1

Answer:

A company prepares a trial balance periodically, usually at the end of every reporting period. The general purpose of producing a trial balance is to ensure the entries in a company's bookkeeping system are mathematically correct.

Explanation:

Final account includes a trading account, profit and loss account and balance sheet and it cannot be prepared easily without the help of trial balance. While preparing the final account, accountant starts with reading and analyzing the trial balance and all the adjustments.