Spose we purchased some goods amounting to $1,000 for resale purpose, and we sale out the $800 from these goods, now we have $200 goods in stock at the end of a fiscal year. What entery we will pass for these $200 goods.

Are you using a periodic method?

Balance in Closing Stock as on the end of fiscial year : $200
Opening entry should be on the first day of the current year:
Opening Stock A/c Dr: $200
Stock in trade A/c Cr : $ 200