What is the journal entry goods issued for own consumption

What is journal entry goods issued for own consumption and to be charge into general ledger expenses account. 

1. Create New Account under Cost of Goods Sold [Financial Category I15]

    Example : I15-5000 Own Consumption

2. You are required to do entry at MyDistribution>>Inventory>>Issue Stock in order to deduct your current stock and reflect to your closing stock value

3. Do journal adjustment between Own Consumption vs Expenses