When the stationary purchased during one accounting period is not used completely the remaining stationary need to be transferred to the next accounting period by creating a journal entry in the books of accounts. This entry is made at the end of the accounting year.
Example .
Purchase stationery during the year Rs 60000.
When stationary is purchased.
Particular | Amount |
  Stationary A/c dr. | 60000 |
       To cash A/c |   60000 |
(being stationary purchased ) | |
Now at the end of the accounting period, we have to how much stationary is remaining with us.
We have to calculate the value of stationary remain with us its value comes Rs. 12,000.
That is unused stationery and we have to transfer it to next year by converting stationary to unused stationery into an asset. As we know only assets and liability need to be transferred to next year only.
 journal entry for the same will be.
| Particular | Amount |
 Unused Stationary  A/c |  12,000 |
          To stationary   A/c |     12000 |
Being stationary unused during the year. | |
Note: This entry is made at the end of the accounting year.
Unused stationary in Profit and loss Account.
Unused stationery is deducted from stationery on the Profit and loss debit side.
| Particular | Amount | Particular | Amount |
To stationary 60000 –Â Â Â Â Â Â Â Â Â Unused Stationary 12000 | 48000 | Â Â | Â |
This adjustment of Unused stationary is made to know actural profit of business.
unused stationery in Balance Sheet
Unused Stationary is Asset by nature
Unused stationery is an Asset by nature therefore It needs to show on the Asset side of the balance sheet.
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Liabilities | Amount | Assets | Amount |
 |   | Unused stationary | 12000 |