Need Suggestion about Accounting Set up in SLA

Hi,

we have implemented OPM R12.1 3 we are using PMAC cost type

generally for manufacturing accounting  entries 

1.Batch release

INV Cr

WIP Dr 

2.batch completion

WIP Cr.

INV DR

here INV account can we use different one

we are using

135020 Raw material account

135050 WIP account

135040 FG account

when batch is released

1.RM Valuation account Cr

   WIP Account Dr

2.when batch is completed

   FG valaution Account Dr

   WIP account Cr

is this correct approach?

management want to see three indepndent account in trial balance

Due to this when we tried with SLA set up

we are getting 55,00,000 rs more in RM account and 55,00,000 less in FG account