if you account for inventories then before you enter any business income, expenses or ending inventory, TT knows beginning inventory which it pulls from last year's ending inventory and uses $0 for ending inventory. this creates a loss equal to the beginning inventory.
a taxpayer that accounts for inventory must use the accrual method of accounting for its purchase and sales IRS REG 1.446-1(c)(2)
however, certain taxpayers with under $25 million in annual gross receipts can file for a change in accounting method (form 3115) to convert to the cash method and avoid having to account for inventories. if you seek to pursue this you should consult with a tax pro to see if you qualify.