In preparing the trading account, certain accounts are closed by transferring their balances to this account. Let's examine which accounts typically get transferred to the debit side of the trading account:

• Carriage Inwards Account: This account represents the cost associated with bringing goods to a place of business. It is a direct expense and is transferred to the debit side of the trading account.
• Direct Expenses Account: These are expenses directly related to manufacturing or production, such as wages for factory workers. They are also transferred to the debit side of the trading account.
• Purchases Account: This represents the cost of goods bought that are intended for resale. It is a direct expense and is debited in the trading account.
• Purchases Return Account: This account reflects the cost of goods returned to suppliers. It is not a direct expense; instead, it reduces the total purchases. Therefore, it is not transferred to the debit side of the trading account but reduces the credit balance of the purchases account in the trading account.

Thus, the account not closed by transferring to the debit side of the trading account is the Purchases Return Account.