How to add stock in consumed lot or new lot during cycle count so that Aging is maintained?

During Cycle count we have found two type of stocks:

1. Already consumed in system or stock is zero in system but we have found in warehouse.
2. Un-identified stock which lot number is un-known but we know the manufacturing date.

Now we want to enter data in a manner that aging will be maintained so that when we make invoice system picks up first on FIFO basis.

I hope I clearly defined my problem.

Regards,

Sarfaraz Arif