Stock entry difference account. Which to choose?

[shraddha]

HI,
Refer Following link,i think it will be helpful.

New stock entry difference account

Hi, Checked documentation but cannot find definition/function of the difference account while doing a stock entry. I want to recorded existing stock in an organisation: It the value of all entries accrued in an account head. Default says "Cost of Goods Sold " but that is not applicable here. Also in https://frappe.io/apps/erpnext/user-guide/stock-inventory/stock-entry  the screenshot is unreadable even if enlarged (resolution) and the manual should give details on how to enter an item, like the…

https://frappe.github.io/erpnext/user/manual/en/setting-up/stock-reconciliation-for-non-serialized-item.html