The account that shows surplus or deficit as the balance at the end of the accounting period is:

1. Income and Expenditure Account

The Income and Expenditure Account is typically used in organizations like clubs, societies, and nonprofit entities to measure the surplus (profit) or deficit (loss) for a specific accounting period. It is similar to the income statement in a for-profit business and provides a summary of income and expenses during that period. The ending balance of this account represents the surplus (if income exceeds expenses) or deficit (if expenses exceed income) for the period.