1 material - 2 accounts

Hi gurus,

I have a problem:

When I create 1 material code in MM01, I have to assign it to "trading goods" or "raw material", and system will assign it to suitable account.

But I have a material (for example: screw), when I sell to customer, it is trading goods and assign to 1 account (for example: 100xxx).

And when I put it in production (for example: bike production), it is raw material and assign to other account (for example: 111xxx).

Could I split 1 material code into 2 different accounts like that?

If yes, how will I do??

Thanks you!