P&l account & trial balance.
What is the difference between p&l account and trial balance?
1) P/L is prepared to ascertain net profit or net loss
2) P/L balance is transferred to balance sheet
3) Records various income and exp
1) It is statement containing various ledger account balance
2) Prepared to check arithmetical accuracy
3) It does not indicate profit and loss
P& l account do not include asset accounts
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