Stock represents rights and ownership in terms of shares. The Stocktaking valuation of stock is very important for the running of the business. The stock may be undervalued or overvalued depending on the market conditions prevailing in the current period. If a company is engaged in the production of biscuits and during end of the financial year if there is any stock being unsold, then the unsold stock shall be valued properly. The unsold becomes closing stock of the corresponding financial year and opening Stock taking for the next financial year. The Stock takers of an organization is segregated into shares and total shares shall be mentioned during the incorporation of a company. The person holding shares in a company shall be issued a stock certificate. The stock certificate is the physical proof for holding the respective quantity of shares in a company. In the present day of business environment, the person who wants to buy and sell shares of a company must have to open de-mat account in a private or public sector banks. The de-mat account are functioned online with a view to provide all facilities to the customer by sitting in one place. The value for the stock remaining unsold shall be determined correctly and is will be incorporated in the balance sheet of a particular company at the end of the year.