What is the journal entry for closing stock?

In my opinion there is no general entry for closing stock.
Closing stock recorded in trading account's credit side,and in balance sheet it will appear as current asset.ok

o0o0 I needed to find this out as well...
I'm pretty sure that closing stock is recorded in the general journal, the general journal contains everything.

Closing stock a/c... Dr ***
To Trading a/c **** (or)
To Goods consumed account **** (or)
To purchase a/c ***

Since the is the journal entry for closing stock means for new financial year.The stock has been purchased last year and was stored.This means The stock is already entered in trading account and now the stock is for
New year and it is in for project means Stock a/c should be debited, (real account) debit all incomes
And trading account to be credited as it is going out.Thanx