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Unrealized Gain on Trading Securities
Adjusting the value of stocks held in a trading portfolio to fair market value at year-end.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Marketable Securities | Asset (+) | 1,200.00 | - |
| Unrealized Gain (Income Statement) | Revenue (+) | - | 1,200.00 |
💡 Accountant's Note
Because these are 'Trading' securities, the gain is recorded on the Income Statement even if you haven't sold the shares yet.
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