Which of the following is incorrect about closing stock?

اسٹاک کو بند کرنے کے بارے میں مندرجہ ذیل میں سے کون غلط ہے؟

It includes the resources of business.

It includes cost of material available for sale.

It is valued at market value.

None of these

Closing stock refers only to unsold goods and not all resources of a business.

Resources of a business include assets, liabilities, and other elements, not just stock.