When we install (U.A.E Accounting) application on odoo the chart of account didn’t contain (Stock Input Account, Stock Output Account, Stock Valuation Account) so we create those accounts and then we assign them on the category of the products and create purchase order and received it in inventory so the system generates the below entry:

Dr. Stock Valuation Account

          Cr. Stock Input Account

And when we create bills from the purchase order the system generates the below entry:

Dr. Cost of goods sold in Trading

          Cr. Payable Account

So the two account (Stock Input Account and Cost of goods sold in Trading) will be open and not reconciled

And when we create sales order and deliver the goods to the customer the system generates the below entry:

Dr. Stock Output Account

          Cr. Stock Valuation Account

And when we create the invoice for the customer the system generates the below entry:

Dr. Account receivable

       Cr. Sales account

But the system doesn’t generate the entry related to cost of goods sold account and the account Stock Output Account  will be open and not reconciled as in (united States-Accounting) application.