How to pass closing stock entry

This query is : Resolved 

24 June 2016 At the year end how to pass closing stock entry in book of accounts

27 June 2016 stock in hand Dr.

to Purchase a/c

27 June 2016 But in this entry the total purchase of the year doesn't tally with the yearly VAT returns

28 June 2016 but its match with
op stock+purchases-sales= cl stock


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