Goods issue is a movement of goods where goods are issued for

production/construction. When goods are issued, expenses account is debited

and stock account is credited thereby reducing stock balance.

For us, relevant movement type is 281.

T Code MB1A
Path SAP Menu >> Logistics >> Materials Management >> Inventory
Management >> Goods movement >> Goods issue
Following screen appears. Update Movement type 281, Plant and storage
location. By default, document date and posting date will be updated as todays
date.
Then click on application toolbar. Following window will open.
Here either give reservation number or WBS element for which stockable
materials are purchased.

System will show the reservation list.

Select the entry and click on Adopt on application toolbar.

Following screen appears.
Now save the entry. System will show the document posted in the status bar.

You can check the document in MB03.

Give the document number and year.

Now click on on the application toolbar. Now double click

on accounting document.
Here you can check expenses account is debited and stock account is credited.