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Trial balance is the statement which shows the different items in the debit side and creditside of its format and in the end (generally) amounts both the sides would be same. it is prepared to know the mathematical accuracy. its format contains:

Particulars-debit-creidit.

Profit and loss account is an account which is prepared to find out the netprofit(or netloss) and its usually prepared after the trading account.

Format of P&L account is

Particulars-debit-particulars-credit

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Q: Difference bitwen trail balance and profi and loss account?
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