Replace the value and Dcogs seggregation for Exp Item

Hi All,

Our Client Requirement is :

When Material is Received the standard Entries are Offset A/c  -DR         (Say ABC A/c)

                                                                            Clearing A/c -CR       (Say XYZ A/c)

Now Client wants that  :-

1) Instead of ABC Value should be Replaced with OPQ A/c value.

2) Since the Item being Expense Item there will be no COGS AND DEFERRED COGS  therefore client requires that based on ACCOUNTING RULE >

Each Period the following Entries should be generated :

Period-I    COGS A/C  - DR 

                OPQ  A/C  - CR

Period-II  COGS   A/c -dr

               OPQ   A/C

Like depending on the Accounting rule.