Starting balance of inventory doesn't affect inventory cost

When entering starting balance for inventory, does the quantity and average cost only affect the inventory on hand account value? I noticed that the inventory cost on P&L report is zero. Should I just create a purchase invoice instead of using starting inventory?

Why should it affect inventory cost on P&L? Its your asset thats why it affects Inventory on hand.

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I must have misunderstood the function of starting balance. Thank you.