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+**Opening Stock is the amount and value of materials that a company has available for sale or use at the beginning of an accounting period.**
+The closing Stock of the previous accounting period becomes the opening Stock of the current accounting period.
+## 1. Prerequisites
+* Create [Warehouses](/docs/user/manual/en/stock/warehouse).
+* Link Warehouse to appropriate accounting ledgers.
+## 2. Opening Stock for Non-serialized Items
+To post opening stock visit the [Stock Reconciliation](/docs/user/manual/en/stock/stock-reconciliation) page.
+## 3. Opening Stock for Serialized and Batched Items
+Create the [Batch](/docs/user/manual/en/stock/batch) and [Serial No](/docs/user/manual/en/stock/serial-no) records beforehand. To post opening stock for serialized and batched items:
+1. Go to **Stock > Stock Transactions > Stock Entry > New**.
+1. Select 'Material Receipt' in 'Stock Entry Type'.
+1. Select the Warehouse in 'Default Target Warehouse'.
+1. In Items table select Item Code, Qty and Basic rate.
+1. For batched items select Batch No.
+1. For serialized items select Serial No.
+1. Save and Submit.
+## 4. Video
+ <div class="embed-container">
+ <iframe src="https://www.youtube.com/embed/nlHX0ZZ84Lw?end=120" frameborder="0" allow="autoplay; encrypted-media" allowfullscreen>
+### 5. Related Topics
+1. [Accounting Of Inventory Stock](/docs/user/manual/en/stock/accounting-of-inventory-stock)
+1. [Stock Entry](/docs/user/manual/en/stock/stock-entry)
+1. [Stock Reconciliation](/docs/user/manual/en/stock/stock-reconciliation)