Dear friend,
You need not to pass adjustment entry for closing stock .Tally software automatically adjustment for opening stock, purchase and sale and show closing stock in profit and loss account. For this you must integrate account and inventory as yes in feature F11. If you have save this as No then tally will not show your real closing stock in profit and loss account. So If your tally’s profit and loss account is not showing your real closing stock, never take tension but change first setting of Feature button F11 as yes. Now you can solve your closing stock problem . In above video , I try to show it