Multi-step profit and loss statement query

I hope someone can guide me on this as I’m not an accountant.
I created a multi-step profit and loss statement and I am comparing it to my accountants P&L statment from last year (when I wasn’t using Manager) so I can use the great feature of ordering my accounts position to mirror my accountants statement.

I have noticed on his statement under cost of sales he has entered -

stock opening value
stock purchased
Stock closing balance

On the P&L statement I created, the purchase of inventory items are there but the opening and closing stock balances aren’t?

Should these be on the statement and if not why?
It’s just so I can answer any questions from my accountant.

Your accountants P & L is shown that way because the reports are created on an accounting system that does not include inventory. The accountant adjusts opening and closing stock by journal entry to calculate the cost of goods sold. Manager inventory adjusts cost of goods sold for every the sale, purchase or adjustment to inventory items. It is not necessary to create comparative figures to those reported by your accountant.

Thanks @tony

If my accountant used my figures (purchase of inventory items) and stock opening value
PLUS stock purchased MINUS Stock closing balance, will my accounts be out?

Thanks again for your quick responce.

Your accountant will understand what I have written on the Forum and will not make any adjustments for opening and closing inventory. The adjustments are only needed if the accountant uses a client accounting system and prepares financial statements from a Cash Book. I your case you are providing your accountant with accounting data from a fully integrated accounting system with perpetual inventory.

Ok, thank you @tony