How do I record a journal entry for closing stock (inventory) at the end of my fiscal year? And similarly an opening stock (inventory) for the next fiscal year?

I have a small space in an antique and have unique inventory. I have not been successful figuring out how to create journal entries for inventory stock closing (at the end of my fiscal year) and inventory opening for the next fiscal year after a physical inventory accounting. In other words I have a valuation of the actual inventory but am seeking a means of recording the journal entries (as well as inventory corrections).