Answer is \'Maybe\'.

One subinventory xfer creates 2 inventory transactions. (mmt records)
Those inventory transactions do NOT create a/c entries if both subinventories are tied to the same accounts.
However, if the 2 subinventories are tied to different accounts, then both inventory transactions create accounting records.

Check if your subinventories are tied to same accounts. If they are same, you should not see any a/c records.

source:https://forums.oracle.com/forums/thread.jspa?messageID=4418017

Similarly,Perform Subinventory Transfer between same sub but different locator.
Since you use the same valuation accounts for your subinventories (the organization inventory valuation accounts), this transaction has no net effect on overall inventory value, and no accounting entries are generated.

http://docs.oracle.com/cd/A60725_05/html/comnls/us/cst/avgtxn12.htm

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Does Subinventory Transfer Transaction create Accounting Entries?

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