Goods issue without sales order

Question

Hello experts,
                   1)  Goods issue without sales order (movt type 251) in T.code "MB1A"*
                           Accounting entry:- Change in stock of Fin. Goods A/c    Dr.
                                                                      To Stock of Fin. Goods A/c
                   2) Customer Invoice through T.code "FB70"
                         Accounting entry:-     Customer A/c   Dr.
                                                             To Sales of Fin. Goods A/c.
We are temporarily not implementing SD module, i am entering Sales transaction data. Are the above two accounting entries correct in respect to "Goods Issue" and "Customer Invoice" ?
Regards
Ashwin

Answer 1

Thanks a lot, but if you could please tell me what impact will on the balance sheet? will the stock be reduced after goods issue
For eg;
         Change in stock of F.G A/c Dr.    200
                       To Stock of F.G A/c               200
         Customer A/c Dr.     200
                 To Sales of F.G       200.
Is this correct? and i have assigned cost center to "Change in stock of Fin. Goods.
Ashwin