Assertion (A): In preparing final accounts, if closing stock is given in the trial balance, it is shown only in the Balance Sheet.
Reason (R): Any item appearing in the trial balance is treated only at one place i.e. either in the trading and profit & loss a/c or in the balance sheet.
Now, select the correct answer:

Assertion (A): In preparing final accounts, if closing stock is given in the trial balance, it is shown only in the Balance Sheet.
Reason (R): Any item appearing in the trial balance is treated only at one place i.e. either in the trading and profit & loss a/c or in the balance sheet.
Now, select the correct answer: Correct Answer Both (A) and (R) are true and (R) is the correct explanation of (A)

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Consider the 5 × 5 matrix \[{\text{A}} = \left[ {\begin{array}{*{20}{c}} 1&2&3&4&5 \\ 5&1&2&3&4 \\ 4&5&1&2&3 \\ 3&4&5&1&2 \\ 2&3&4&5&1 \end{array}} \right
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