283. Which of the following is not a financial statement?

Profit and loss account
Profit and loss appropriation account
Balance sheet
Trial Balance
✅ The correct answer is D.
Trial Balance is not a financial statement. Trial Balance is a list of closing balances of ledger accounts on a certain date and is the first step towards the preparation of financial statements. It is usually prepared at the end of an accounting period to assist in the drafting of financial statements.

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