Transfer Posting: From Plant to Plant 
Use
There are two ways to make a transfer posting from plant to plant:
First you post the stock withdrawal in the issuing plant. Later you post the receipt into stock at the receiving plant. In the time between the two postings, the material is placed in "stock in transfer" at the receiving plant. Two material documents are created.
You post the stock withdrawal in the issuing plant and the receipt into stock at the receiving plant simultaneously. One material document is created.
Features
The value of the stock transfer is posted upon withdrawal of the material. The material master records change as follows:
Transfer posting value = transfer posting quantity x price in issuing plant
If the price in the receiving plant differs from that in the issuing plant, the transfer posting results in price differences. These differences are posted to the stock account (in the case of price control V) or to an "Expense/income from stock transfer" account (in the case of price control S), depending on the type of price control defined in the receiving plant.

Value Change: Transfer Postings from Plant to Plant

The value of the transfer posting is calculated based on the price in the issuing plant: 50 pieces x $10/piece = $500. Consequently, the total value is reduced by $500 in the issuing plant and increased by $500 in the receiving plant.
The transfer posting leads to the creation of an accounting document. If the plants involved belong to different company codes, an accounting document is created for each company code. In this case, the offsetting entry is made to the company code clearing account.