what is final account with the help of journal?

Final accounts are the financial statements of an organisation made at the end of an accounting period. Final accounts of a manufacturing concern will include, Manufacturing account, Trading account, Profit and loss account and P &L Appropriation account. The Financial statements of sole proprietorship are in class XI syllabus. The journal entries and their posting into trading, P & L A/c and Balance sheet (final accounts) are financial statements of the sole proprietorship.