subcontracting entry

hello gurus

i have accounting problem regarding subcontracting process in gr accounting entry are created like that

pk g/l ac description amount

89 24350001 SEMI FINISH STOC A/C 10,000.00

96 13110100 GR/IR-Clearing - Ext 1,200.00-

91 50000050 CHANGE IN STOCK 10,000.00-

86 50002530 JOB WORK. CHARGE 1,200.00

99 24340000 RAW MATERIALS STK 4,800.00-

81 50000000 CONSUMPTION RAW 4,800.00

99 24340000 RAW MATERIALS STK 4,800.00-

81 50000000 CONSUMPTION RAW 4,800.00

my query is that when thea/c no 50000050( third posting line)

will be debited .is there is any process in mm or pp due to which this a/c will be debited.if yes please tell which process.thanks

regards

k.chhikara