Sir,
Plz make the 1st Entry of Closing Stock and it’s the same closing stock at the ending period, if you adding the some materials in opening stock same is the closing stock ( Opening + add RM ).
For e.g
i.e. if you have opening stock Rs. 100.00 and you purchase is NIL then you closing stock is Rs. 100.00, if you some purchase Rs. 50.00, then you closing stock Rs. 150.00.
Further if you could not understand this view plz forward the same and it is requested you that try self-practice for making the Accounting Entry (Journal & Closing Entry) .
If you have any query in this regard plz forward the same.