Stock transfer Entry

Opening stock a/c

To Closing stock a/c

By Opening stock a/c

By closing stock a/c

to cost of sales or trading a/c

this is when opening and closing stock left at the end otherwise

Closing stock a/c

WIP a/c

To trading a/c

Another issue to discuss is your working capital interest charges. They are included into the finished goods because, interest is tax deductible. That is another tax accounting aspect 

Sorry I have a typo error. I meant interest charges are NOT included into finished goods due to tax deductions. Nice day