Where to assign the loss in transit G/L?

Hi,

Can you please tell me Where to assign the G/L for loss in transit as we have to change it. I have checked VKOA but this G/L is not there.

Also, system should do the entry:

Loss in transit A/c Dr.

To COGS A/c

Also, could you please tell me how the system will pick up the Internal order for the G/L account of loss in transit as I have checked the account is not there in VKOA and no assignment is made for this G/L in default account assignment in controlling.

Please reply as soon as possible as it is very urgent...

Thanks and Regards

Pankaj