I just need to know whether trial balnce include P&L A/c??

1) A trial Balance is a complete list of
Ledger accounts at balance date.
Based on the double entry system the total of the debits must equal the total of the credits in a trial balance.

2) The profit and loss account is a report
Drawn out from the incomes and the expenses
Listed in the trial balance.

3) The balance sheet is the other report
Drawn out of the remainder of the accounts,
Which are the assets, the liabilities and
The equity accounts.

Roy,

In case you are confused basically ROLCAM just said yes does include P&L.