entries in an interlocking system

Hi i have an unrelated question from this post. its on interlocking system.

In an interlocking system have i noted the correct entries:

purchase;

material control dr
cost control cr

sales

cost control dr
material control cr

——————————

cost control account is in the cost ledger account
material control account is also in the cost ledger account

are the above correct?

my ma1 exam is on the 21st …..please help

regards

mansoor