Need to clarify about Consignment Accounting Entries

Summary:

We have requirement implement consignment inventory to our customer I have followed below steps to consignment flow as follows.

Consignment Agreement > Consignment Purchase Order > Good Received to Consignment Sub inventory > Transfer to Owned with Sub inventory Transfer (Used Consumption Rule)

And we have review all accounting entries which are generated at each step as follows,

Receipt Accounting
1	Consigned PO Receipt	Consigned Clearing	DR		Item Reciving
		Consigned Accrual		CR
Cost Accounting
2	Purchase Order Receipt	Consigned Inventory	DR		Item Put away
		Consigned Clearing		CR
3	Transfer to Owned	Consigned Inventory Offset	DR		Ownership remove from Supplier
		Consigned Inventory		CR
4		Inventory Valuation	DR