Thanks for ur reply.
consumption account balances are not proper before posting because of wrong transaction posting done by user and
excessive use of inventory journals.
so i have closed inventory to match actual value with system value.
i used counting journal to match the quantity and then i closed the inventory.
by using on hand adjustment functionality in closng and adjustment form in T & L module,
i have matched the value of inventory and now my inventory value is matching with actual value.
but even though my consumption balances are not showing proper figure.