Inventory a/c double entries

Hallo,

I am reading from the F3 book the part about Inventory a/c and the double entries as written there are the following:

For the opening inventory
???? Credit the inventory account with the value of the opening inventory
???? Debit the income statement with the value of the opening inventory.

For the closing inventory
???? Debit the inventory account with the value of the closing inventory
???? Credit the income statement with the value of the closing inventory.

But, if we look at the Inventory T a/c the entries for the op. and cl. bal are the other way around, e.g. as per the book:

Inventory a/c
——————————————————–
Dr | Cr
Op. inv. b/f A | I/S a/c A
I/S a/c B | Cl. inv. c/f B

– why is there such a difference between the text wording of the entries above for the Inventory a/c and it’s T a/c, the I/S a/c entries coincide with the I/S T a/c, but not the inventory, do you have any idea why?

Thank you!

MP