You make a value adjustment to your stock in your inventory, when the value of the stock increases or decreases due to any reason.
For example: If the value of the stock of mobile phones you have, decreases due to ageing, you need to make a value adjustment on the Current Value, by typing the new value against Changed Value. The Adjusted Value field will automatically get populated with the appropriate value.
Note: You can make value adjustments only when the current value of the item available is greater than zero, that is, the item should have stock in the inventory.
and GST filing.