Concept:The trading account of a manufacturing business records only goods that are ready for sale, so the stock shown is finished goods.
Explanation:A manufacturing business produces goods in stages.
Raw materials and work-in-progress are not yet complete, so they are shown in the manufacturing account.
After production is finished, the completed items are transferred to the trading account.
The opening stock and closing stock in the trading account are therefore valued as finished goods.
Consumables are not part of manufacturing stock; they are treated as expenses.
Thus, only finished goods appear as stock in the trading account of a manufacturing business.
Answer:D. finished goods