Goods lost by theft & goods in transit

Goods lost my theft can be shown in Books. But it should be genuine and you must have proof that it is lost by theft. Like FIR etc. Los by theft Dr and Cr. P & L A/c.For Goods in transit. It is like closing stock and you have to show in Closing stk

On theft validly recorded:

Loss of stock a/c Dr

TO Stock

Goods in transit, as Ms.KIrti has said

what if there is no ledger for stock and only stock registers are maintained then should i show it in stock register instead of journal entry given by Mr. srinivasaraghavan

and similarly can there be a journal entry for goods in transit.

pls clarify.....i'll be really thankful.

dear sir plz help me to solv this entry

1) goods sold to mr. xyz of rs 10000 & alowed discount 100 rs in credit.

2) cheque received from mr xyz

3) issue a credit note of rs 4000  to mr xyz due to goods lost in transit. 

how to entry in books of accounts  for loss of goods by  theft