ok, so how does cafe owner handle (in terms of the P&L)bundles...

ok, so how does cafe owner handle (in terms of the P&L)bundles of coffee that have not yet been sold.

I think we are getting closer to the answer.....

We all know opening stock + purchases - sales = closing stock, that is basic maths.
But the P&L is not maths, it is a man made construct, with accounting rules.
So does a share trader have to prepare a Balance Sheet too, just like the cafe.

Thanks for the answers so far, btw.