but according to me answer as option (a) is also correct since there are two types of trial balances gross method,in which totals of all a/c's are shown and net method .in which balances of all a/c's are shown. . . . can anyone clarify this pls!
20 October 2013
Whether gross method or net method, finally each account net balance of debit & credit will flow to the p&l, balance sheet and any other statements. so option (b) is the correct answers