Avg Cost Update Conversion Entries getting generated

@12

Hi,

Please help me in explaining how Avg Cost Update Conversion are getting generated.

Ex. PO raised for 4 qty  @ Rs. 2000 = 8000

Taxes @12.5%= 1000

Entries :

On delivery

 Inventory Clearing Account Dr 8000

              To, AP Accrual                     Cr 8000

On Receiving

    Inventory Account Cr 8000

To, Inventory Clearing Account 8000

On Matching 

AP Accrual Account Dr. 8000 +1000

To Creditors 9000

Avg Cost Update Conversion

Inventory Clearing Account Dr 1000

To, Cost Variance Account Cr 1000

This should not get generated.

Can you please tell me how this thing can be identified for other transactions as well.

Regards

Sachin