Manufacturing accounting entries

the materials that is purchased whihc is being used for manufacture of a finished product whould be transferred to WIP if the raw materuials are not being converted into finished goods as of March 31st.  however if the raw materials are being converted into finished goods before 31st MArch then they will be transferred to Finished Stock.

Hi can anybody suggest the journal entries

The Mfg Journal entry will be

Finished Goods A/c Dr.

To Raw Material A/c 

When Material issued to Process:

(Debit) WIP a/c

(Credit) Materials

Charging OH

(Debit) WIP A/c

(Credit) Manufacturing OH

For Finished Products:

(Debit) Finished Good A/c

(Credit) WIP

On Sale:

(Debit) CGS A/c

(Credit) Finished Goods

(Debit) Cash/Party

(Credit) Sales