Example 3 of your lecture note of chapter inventory & ias 2 In inventory account there opening inventory 4000 previous year why are you crediting it ? debiting closing inventory 6000
To remove the opening inventory and then to create the closing inventory.
I do explain this in my lecture where I work through the examples.
(I hope that you are not using the lecture notes without watching the lectures that go with them. That would be pointless because they are lecture notes and it is in the lectures that I explain and expand on the notes. If you are not watching the lectures for any reason then you need to buy a Study Text from one of the ACCA approved publishers and study from there.)