During the preparation of trading profit and loss account the closing stock is written in the debit side or credit side?

If Closing Stock remains then will take in to Credit Side.

Credit side of P&L Account

p&l a/c credit side or subtract from pur+ope stock then balance sheet asset side

 it must be in the Credit Side

Credit side of the Trading account

Closing stock is in credit Side of Trading P&L  A/c

If we prepare trading and profit and loss account manually closing stock shown under credit side of trading account in order to find out gross profit. 

Closing Stock : Value of stock in hand on the reporting date. 

Closing stock or Inventory is Balance Sheet item and it can newer been shown in the Profit and Loss account.

Closing Stock is presented in the Credit Side of the Traditional Trading Account.

when you doing the Management account, you normally deals with this closing stock to get the cost of sale, cost of sales = (Opening Stock + Purchase - Closing Stock) in that case for adjustment  purpose in the income statement your closing stock is in credit side.    

Closing stock is a asset and it is recorded in the credit side of the books.