What Is The Account Which Appear At Balance Sheet & Income Statement At The End Of Accounting Period ?

closing inventory

Closing Inventory appears in CGS In Income Statement and Current assets in Balance Sheet.

Net profit or loss for the year, as added to accumulated retained earnings (loss) on th balance sheet.

stock at the end of the year

Net income / Loss

Closing Inventory being a real account will appear in the Balance Sheet and in the Income Statement being a part in the computation of Cost of Sales. Results of company's operation whether its an Income or loss also will appear in the Balance Sheet as part of Equity an added or deduction to Retained Earnings. 

Closing Stock is appeared not only in Inome Statement but also Shown in Balance Sheet.

net income appears in the income statment and appears in the balance sheet as part of retained earning

Profit and Loss Account

I thin its Net Income (Loss)