Some questions about accounting

Preventing from out of stock, company usually keeps more stock so there will be surplus stock every year. Stock will be carried forward to the next financial year. The stock left in the closing balance day will be the closing stock of this year, at the same time, it will also be the opening stock for the next year.

So if you have products left for this month, it will be the closing stock of this month and it will also be the opening stock for the next month

the product/materials left for the month is a closing stock. You should have a inventory record for the transaction during the period and do the physical counting to adjust any variance.