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Difference between closing/opening stock and closing/opening capital?

Dear Student,
At the end of the year, goods lying in godown as unsold is considered as closing stock and in the beginning of next year, it becomes opening stock.
Capital in the beginning of the year is known as opening capital and at the end of the year, after all adjustments relating to profit, drawings, interest on capital, it becomes closing capital.

Regards

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Closing stock is the amount of inventory that a business still has on hand at the end of a reporting period. This includes raw materials, work-in-process, and finished goods inventory.

opening stocknoun [ C or U ] uk ​ us ​ UK US beginning inventory ACCOUNTING. the amount and value of products or materials that a company has available for sale or use at the beginning of an accounting period

The opening balance is the amount of funds in a company's account at the beginning of a new financial period. It is the first entry in the accounts, either when a company is first starting up its accounts or after a year-end.

Capital refers to financial assets or the financial value of assets, such as cash and funds held in deposit accounts, as well as the tangible machinery and production equipment used in environments such as factories and other manufacturing facilities.
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