a segregated account in which assets are held for resale by a bank that regularly engages in trading activities

Compares sales, stock used and direct expenses to find the profit or loss made by buying and selling.

is an account held at a financial institution and administered by an investment dealer that the account holder uses to employ a trading strategy rather than a buy-and-hold investment strategy.

An account which shows the gross profit or loss of a manufacturing or retail business, i.e. sales less the cost of sales.

A trading account is the part of a profit and loss account which records money due from selling goods, less what those goods cost. This gives the gross profit on those goods.

The account of a business concern which shows how the gross profit has been arrived at, See also 'Final Accounts'.