Inventory postings to Dummy purchase A/c.

Hi Team,

If I do GR for sub-con PO (Say, Parent material- P100100 and Child- C100100), current postings are as below:

Inventory A/c Cr $100 ➕ for P100100 (101):

Dummy purchase A/c Dr $100 ➖

Inventory A/c Dr $100 ➖ for C100100(543):

Dummy purchase A/c Cr $100 ➕

Please explain, what is the user of Dummy purchase A/c? Can I say ‘Dummy purchase’ is an off-set account?

Is it possible or can we set for Debit and the Credit are between P100100 and C100100? Eg as below:

Inventory A/c Cr $100 ➕ for P100100 (101)

Inventory A/c Dr $100 ➖ for C100100 (543):

Please advice, is the above postings are suggestible?

Thanks in advance for your help.

Best regards,

RAMAN,