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How to prepare Cost of sales reconciliation using opening & closing stock?\

Hi

I need to prepare an opening to closing reconciliation of stock and take the cost of sales during the period.how can i do that using this SAP system.As the same time what are the journal entries passed when purchasing, manufacturing and selling.there are price difference accounts, Gain and loss account which are charged to p & L.what are those?How Journal entries are passed in purchase in to sale of stock

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