Trial balance

"hi,

plz answer my quaries regarding trial balance

(1)why we dont take  general reserve etc in trial balance?

(2) why only opening stock is taken in trial balance and not closing stock?

(3)if bonus shares are issued by the company then what is the ststus of it in trial balance."

Trail Balance is always based upon the closing balances on the date .let it be 31/03/2011 then we take all balances existing on dat date.whether its General reserve or any other reserve .

2)If we have closing stock on the records we can include it in the trail balance but be assure dat when we have opening stock,purchases,closing stock ;it means we had eanred sumthing i.e is differnce of cl.stock +sales -Opening Stock-purchase=profit..so when we take closing balnce we have be assure 2 take Profit or loss to tally the trail

3)Bonus issue doesnt effect trail sumtimes.if bonus shares are issued from security premium account .balance of security premium account reduced and capital increases.generally it doesnt flow of any cash..

Plz rectify me if any1 found any mistake in my statement

thanks