1. Prepaid expenses: There are several items of expense which are paid in advance in the normal course of business operations. At the end of the accounting year, it is found that the benefits of such expenses have not yet been fully received; a portion of its benefit would be received in the next accounting year. This portion of expense in carried forward to the next year and is termed as prepaid expenses. 

a. When given inside the Trial Balance: It will be posted only in the assets side of the Balance sheet. 

b. When given outside the Trial Balance: It is shown on the assets side of the balance sheet. The amount of prepaid expenses is deducted from the total of expenses under a particular head for the purpose of preparing trading and profit and loss account.

2. Depreciation: It is the decline in the value of assets on account of wear and tear and passage of time etc. 

a. When given inside the Trial Balance: It can be shown in the Debit side of the profit and loss A/c. it means that this depreciation amount has already been deducted from the concerned assets in the balance sheet. 

b. When given outside the Trial Balance: It can be shown in the debit side of the profit and loss a/c and it deducted from the concerned assets in the balance sheet.

3. Closing stock: The closing stock represents the cost of unsold goods lying in the stores at the end of the accounting period. 

a. When given inside the trial balance: It is shown on the asset side of the balance sheet under the head current assets. 

b. When given outside the trial balance: It is credited to the trading and profit and loss account, and shown on the asset side of the balance sheet under the head current assets.