Which of the following is not a financial statement?

Correct answer: D. Trial BalanceAccounting & Auditing

  • A. Profit and Loss Account
  • B. Balance Sheet
  • C. Funds Flow Statement
  • D. Trial BalanceAccounting & Auditing

Explanation

A trial balance is an internal listing used to check the equality of debit and credit balances, not a financial statement. The Profit and Loss Account, balance sheet and funds flow statement are financial reporting statements.

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About Financial Statements

Financial statements present a business's financial performance and position through the income statement, statement of financial position, cash flow statement and changes in equity. Questions involve preparing and interpreting these statements, adjusting entries, depreciation, closing inventory, accrued and prepaid items, and distinguishing profit from cash flow.

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