Opening Stock and Closing Stock Concept

 Opening Stock and Closing Stock Concept

How to bring Opening Stock and Closing Stock in Books?

If Book Keeping maintain in Finalisation Software (Xero), Then no need to bother about Opening stock and Closing Stock

If Book Keeping not maintain in Finalisation Software (Xero), The how to bring Opening Stock and Closing Stocks in Books of Account

After Bringing Net Movements into the Books 

Take Trial Balance of PY you will see Stock in Hand in Asset side is nothing but (Closing Stock of PY), So Last Year Closing stock going to be current year Opening Stock.

For Closing Stock of the Current year, they will Give a Report From their Book Keeping Software (MYOB, Quick Book), based on that you need to Pass Entry in the Books. 

Example:

Stock in Hand for FY 2021: 20000

Stock in Hand for FY 2022: 45000

Journal Entry for FY 2022

  1. Opening Stock Dr 20000

To Stock on Hand 20000


  1. Stock in Hand Dr 45000

To Closing Stock 45000



Account Name

Balance 

Account Goes to

Opening Stock

20000

Trading a/c Debit side

Closing Stock

45000

Trading a/c Credit side

Stock in Hand

45000

Balance Sheet Asset side, Under Current Asset