While the Serial Numbered items like a Merc are unlikely to need adjustment, the concept of a stock adjustment transaction is absolutely essential to typical systems.
Units may be damaged, lost or stolen. Unless a transaction is entered to adjust the stock then there will be no possibility of reconciling the stock on hand with the sales and purchasing transactions.
I have never seen a system where a stocktake count is applied by simply adjusting a stock on hand figure in the inventory file without recording some kind of transaction. Such a notion would be ludicrous.
Indeed it is the continued adjustment of the stock on hand figure and the possibility of errors that makes experienced developers eschew keeping a figure in the inventory file.
Where it is impractical to calculate a stock figure from day one of the system I suggest the stock on hand figure is updated periodically and the current figure calculated from the last update and transactions from that date forward.
This avoids any problems with multiple users trying to update the stock level at every transaction and the possibility of failure.