1. If it is going to a lump sum value in the stock asset account then that account must be treated as the supplier.

2. If each individual supplier is going to be credited with the contra value of the stock, then a transfer of such values in each supplier account should be journal vouchered into the stock asset account.

The latter, though cumbersome, has the added feature of automatically getting in the cost price to the stock table directly.

For the former, the material_cost field in the stock_master table should be entered and the final open stock value computed (adjustments stock qty * material_cost) and put in to the stock asset account.