AA1 is simply an example of a product code. It could be anything at all, like in your case "Gear 1", "Gear 2" etc. What you would be doing is logging in this table each time your stock moved. You may not even need the Items table if you're not bothered about needing to store information about what "Gear 1" actually is.
To give another example, the individual records in your table could look like this (minus the dots which I'm using for spacing). Each "column" corresponds to a field in your table.
Gear 1....start.....50....1st Jan
Gear 2....start.....30...2nd Jan
Gear 1....used....-20...5th Jan
Gear 1....used....-10...8th Jan
Gear 2....used..... -5...16th Jan
Gear 1...bought...20....1st Feb
Gear 2...bought...10....1st Feb
Gear 1....used.....-20...2nd Feb
etc.
etc.
With data like this, you can construct a query that will SUM all the values (including the negative ones) for each of your "Gears" and the query should tell you how many are left e.g.
GearNo.......QtyInStock
-----------------------
Gear 1...........20
Gear 2...........35
If you are a novice at Access (and we've ALL been there, some like me pretty recently

), then you really ought to read up a little on table design. Start with the basics, understand what a table is and what kinds of data it can hold.
Then, as neileg says, search this forum for examples of inventory and stock control databases.
There is so much expertise available here. I've learned TONS on this forum and I keep coming back for more.