Accounting of the different accounts

Dear Team,

we wanted to know when the below mention accounts will hit in orcle.like which tranaction needs to created for hitting the below accounts.

this we need for testing purpose.

ACCT_TYPE	ACCT_TYPE_DESC
ACV	Average Cost Variance
COGSOP	Cost of Goods Sold Account - Outside Processing
COGSVAR	Cost of Goods Sold Account - Variance
INVMOB	Inventory - Material Overhead Absorption
PWIP	Project WIP Account
WIPOPRVAL	WIP Outside Processing Valuation Account
WIPOPRVAR	WIP Outside Processing Variance Account
WIPRRV	Resource Rate Variance Account