Which of the following account is credited for closing ‘Goods Sent on Consignment Account’?

Correct option is A

The correct option is  (a) Trading account.
The 'Goods Sent on Consignment Account' is a nominal account maintained in the books of the consignor. Its purpose is to track the cost of goods transferred from the regular stock to the consignment business. To close this account at the end of the accounting period, its balance is transferred to the  Trading Account. This ensures that the total cost of all goods that left the main warehouse (both sold normally and sent on consignment) is accounted for when calculating the gross profit of the business.
The closing journal entry is:
· Goods Sent on Consignment A/c (Debit)
· To Trading A/c (Credit)