Integrated vs interlocking system

Integrated System refers to the accounting system where a single set of accounts are prepared instead of two separate set of accounts (Management & Financial).

While in Interlocking Systems, two separate set of accounts are prepared. Financial Accounts are prepared for individuals external to the organisation (such as Govt) while Management Accounts are prepared for the Management, to help them in planning, controlling and decision making. The two sets of accounts are then reconciled on a periodic basis (monthly, quarterly, semi-annually or annually).

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what is the double entry for the following in an integrated accounts system a)production overhead absorbed in the cost of production (b) completed work transferred from the production process to inventory. please give me more details