Why Closing Stock & Direct expense is shown in this answer when COGS is already present? 
Question is there in my previous question (if required)
Dear student,
Cost of goods sold is not shown in the trial balance, only purchases during the year is shown in the trial balance. Generally, closing stock does not appear in the trial balance because, in most cases, it is brought into accounts at the time of preparing the trading account. However, in few case, closing stock is brought into account by adjusting it against purchases.
We respect you to mention the question for further help so that we can revert to you a meaningful solution.
We look forward to hearing from you again and helping you to the best of our abilities.
Regards
Cost of goods sold is not shown in the trial balance, only purchases during the year is shown in the trial balance. Generally, closing stock does not appear in the trial balance because, in most cases, it is brought into accounts at the time of preparing the trading account. However, in few case, closing stock is brought into account by adjusting it against purchases.
We respect you to mention the question for further help so that we can revert to you a meaningful solution.
We look forward to hearing from you again and helping you to the best of our abilities.
Regards