Accounting for Stock transfer from Trading org to Trading Org

  HI

When transfer stock from trading org to trading org (Excise item through ISO)

On shipment

Intransit A/C Dr

Excise Payable Cr

On match receipt

Excise  dr

Ex cess  dr

Ex she cess  dr

RG23D Account Cr

which is creating balance in excise accounts. 

On shipment from where the Excise account picked and on match receipt from which setup three accounts get picked ?

thanks