Please find below note points before answering the question
Material price control is V- Moving Average Price
Project Stock (Respective WBS) is 0 at the time of Stock Transfer
Above Stock Transfer is happening within same storage location or between two storage locations within a Plant
The correct Answer for this Question is Option 1 : Stock Account 100 Debit and Stock Account 100 Credit
This process is special and having accounting entries although the stock transfer is happened within same plant. Because the stock is moved from Normal Stock to Project Stock. In this case, Project Stock is 0 so the value of generated Project Stock is taken from Normal Stock price so we see the accounting entries as 100 which is equal to normal Stock. I hope it is clear. I will share one more question for the scenario where the Valuated Project Stock is available
FYI, No accounting entries are available for the transfer of normal stock within a same Plant (Valuation Area)
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