Where Inventory Accounts are used?

Dear Experts,

While creating the Inventory Organization, there are some accounts which are needed. So kindly help me out that where these accounts are used in the whole procurement Cycle as of some accounts I know that where they use. But the given below are those accounts which need to be know:

In Valuation Accounts:

1) Material , where is used and when?

2) Outside Processing , where is used and when?

3) Overhead , where is used and when?

4) Resource , where is used and when?

5) Expense , where is used and when?

In Other Accounts:

1) Sales , where is used and when?

2) Cost of Goods Sold , where is used and when?