Dear experts, plz explain why change is inventories is added as an expense in p/l a/c as the difference of opening and closing reveals the amount of stock consumed during the year but it is already added in the purchases? It seems very confusing to me plz explain in brief with examples.

Dear Student

Opening and Closing i.e change in inventories is shown separately in the statement of profit and loss account just for presentation.

Just understand it by this method, We know that Cost of goods sold = Opening Stock + Purchases - Closing Stock.
This is shown in trading account as it is i.e Opening stock and purchases in debit side and Closing stock in credit side,

In similar way in case of companies, in Statement of profit and loss: 
Opening Stock less closing stock is shown as a single item and purchases are shown as another separate item, it simply means the Cost of goods sold.

Take example
Opening Stock = 1,00,000
Purchases = 5,00,000
Closing Stock = 2,00,000

COGS by formula = Opening Stock + Purchase - Closing Stock = 1,00,000 + 5,00,000 - 2,00,000 = 4,00,000

Now in Statement of profit and loss it would be shown as :
Change in inventories = 1,00,000 - 2,00,000 = (1,00,000)
Purchases = 5,00,000

Therefore this would also tell us COGS.

Therefore it is just different way of presentation for COGS.
Hope this helps
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