07 June 2016
As your query is not clear, I think you want to incorporate the closing stock in your books of accounts. An answer for that : The closing stock is just a valuation. It will be reflected in both Trading A/c + BxS. On the contrary, if your software does not support such automatic reflection feature at these places, you have to pass following entry at the end of the year Scrap Stock a/c (BxS) Dr. To Scrap Stock a/c (Trading a/c)
Further, you have to reverse the entry when new valuation is done in future.