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diff --git a/addons/mrp_account/tests/test_mrp_account.py b/addons/mrp_account/tests/test_mrp_account.py
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+++ b/addons/mrp_account/tests/test_mrp_account.py
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+# -*- coding: utf-8 -*-
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+
+from odoo.addons.mrp.tests.common import TestMrpCommon
+from odoo.addons.stock_account.tests.test_account_move import TestAccountMove
+from odoo.tests import Form, tagged
+
+
+class TestMrpAccount(TestMrpCommon):
+
+    @classmethod
+    def setUpClass(cls):
+        super(TestMrpAccount, cls).setUpClass()
+        cls.source_location_id = cls.stock_location_14.id
+        cls.warehouse = cls.env.ref('stock.warehouse0')
+        # setting up alternative workcenters
+        cls.wc_alt_1 = cls.env['mrp.workcenter'].create({
+            'name': 'Nuclear Workcenter bis',
+            'capacity': 3,
+            'time_start': 9,
+            'time_stop': 5,
+            'time_efficiency': 80,
+        })
+        cls.wc_alt_2 = cls.env['mrp.workcenter'].create({
+            'name': 'Nuclear Workcenter ter',
+            'capacity': 1,
+            'time_start': 10,
+            'time_stop': 5,
+            'time_efficiency': 85,
+        })
+        cls.product_4.uom_id = cls.uom_unit
+        cls.planning_bom = cls.env['mrp.bom'].create({
+            'product_id': cls.product_4.id,
+            'product_tmpl_id': cls.product_4.product_tmpl_id.id,
+            'product_uom_id': cls.uom_unit.id,
+            'product_qty': 4.0,
+            'consumption': 'flexible',
+            'operation_ids': [
+                (0, 0, {'name': 'Gift Wrap Maching', 'workcenter_id': cls.workcenter_1.id, 'time_cycle': 15, 'sequence': 1}),
+            ],
+            'type': 'normal',
+            'bom_line_ids': [
+                (0, 0, {'product_id': cls.product_2.id, 'product_qty': 2}),
+                (0, 0, {'product_id': cls.product_1.id, 'product_qty': 4})
+            ]})
+        cls.dining_table = cls.env['product.product'].create({
+            'name': 'Table (MTO)',
+            'type': 'product',
+            'tracking': 'serial',
+        })
+        cls.product_table_sheet = cls.env['product.product'].create({
+            'name': 'Table Top',
+            'type': 'product',
+            'tracking': 'serial',
+        })
+        cls.product_table_leg = cls.env['product.product'].create({
+            'name': 'Table Leg',
+            'type': 'product',
+            'tracking': 'lot',
+        })
+        cls.product_bolt = cls.env['product.product'].create({
+            'name': 'Bolt',
+            'type': 'product',
+        })
+        cls.product_screw = cls.env['product.product'].create({
+            'name': 'Screw',
+            'type': 'product',
+        })
+
+        cls.mrp_workcenter = cls.env['mrp.workcenter'].create({
+            'name': 'Assembly Line 1',
+            'resource_calendar_id': cls.env.ref('resource.resource_calendar_std').id,
+        })
+        cls.mrp_bom_desk = cls.env['mrp.bom'].create({
+            'product_tmpl_id': cls.dining_table.product_tmpl_id.id,
+            'product_uom_id': cls.env.ref('uom.product_uom_unit').id,
+            'sequence': 3,
+            'consumption': 'flexible',
+            'operation_ids': [
+                (0, 0, {'workcenter_id': cls.mrp_workcenter.id, 'name': 'Manual Assembly'}),
+            ],
+        })
+        cls.mrp_bom_desk.write({
+            'bom_line_ids': [
+                (0, 0, {
+                    'product_id': cls.product_table_sheet.id,
+                    'product_qty': 1,
+                    'product_uom_id': cls.env.ref('uom.product_uom_unit').id,
+                    'sequence': 1,
+                    'operation_id': cls.mrp_bom_desk.operation_ids.id}),
+                (0, 0, {
+                    'product_id': cls.product_table_leg.id,
+                    'product_qty': 4,
+                    'product_uom_id': cls.env.ref('uom.product_uom_unit').id,
+                    'sequence': 2,
+                    'operation_id': cls.mrp_bom_desk.operation_ids.id}),
+                (0, 0, {
+                    'product_id': cls.product_bolt.id,
+                    'product_qty': 4,
+                    'product_uom_id': cls.env.ref('uom.product_uom_unit').id,
+                    'sequence': 3,
+                    'operation_id': cls.mrp_bom_desk.operation_ids.id}),
+                (0, 0, {
+                    'product_id': cls.product_screw.id,
+                    'product_qty': 10,
+                    'product_uom_id': cls.env.ref('uom.product_uom_unit').id,
+                    'sequence': 4,
+                    'operation_id': cls.mrp_bom_desk.operation_ids.id}),
+            ]
+        })
+        cls.mrp_workcenter_1 = cls.env['mrp.workcenter'].create({
+            'name': 'Drill Station 1',
+            'resource_calendar_id': cls.env.ref('resource.resource_calendar_std').id,
+        })
+        cls.mrp_workcenter_3 = cls.env['mrp.workcenter'].create({
+            'name': 'Assembly Line 1',
+            'resource_calendar_id': cls.env.ref('resource.resource_calendar_std').id,
+        })
+        cls.categ_standard = cls.env['product.category'].create({
+            'name': 'STANDARD',
+            'property_cost_method': 'standard'
+        })
+        cls.categ_real = cls.env['product.category'].create({
+            'name': 'REAL',
+            'property_cost_method': 'fifo'
+        })
+        cls.categ_average = cls.env['product.category'].create({
+            'name': 'AVERAGE',
+            'property_cost_method': 'average'
+        })
+        cls.dining_table.categ_id = cls.categ_real.id
+        cls.product_table_sheet.categ_id = cls.categ_real.id
+        cls.product_table_leg.categ_id = cls.categ_average.id
+        cls.product_bolt.categ_id = cls.categ_standard.id
+        cls.product_screw.categ_id = cls.categ_standard.id
+        cls.env['stock.move'].search([('product_id', 'in', [cls.product_bolt.id, cls.product_screw.id])])._do_unreserve()
+        (cls.product_bolt + cls.product_screw).write({'type': 'product'})
+        cls.dining_table.tracking = 'none'
+
+    def test_00_production_order_with_accounting(self):
+        self.product_table_sheet.standard_price = 20.0
+        self.product_table_leg.standard_price = 15.0
+        self.product_bolt.standard_price = 10.0
+        self.product_screw.standard_price = 0.1
+        self.product_table_leg.tracking = 'none'
+        self.product_table_sheet.tracking = 'none'
+        inventory = self.env['stock.inventory'].create({
+            'name': 'Inventory Product Table',
+            'line_ids': [(0, 0, {
+                'product_id': self.product_table_sheet.id,  # tracking serial
+                'product_uom_id': self.product_table_sheet.uom_id.id,
+                'product_qty': 20,
+                'location_id': self.source_location_id
+            }), (0, 0, {
+                'product_id': self.product_table_leg.id,  # tracking lot
+                'product_uom_id': self.product_table_leg.uom_id.id,
+                'product_qty': 20,
+                'location_id': self.source_location_id
+            }), (0, 0, {
+                'product_id': self.product_bolt.id,
+                'product_uom_id': self.product_bolt.uom_id.id,
+                'product_qty': 20,
+                'location_id': self.source_location_id
+            }), (0, 0, {
+                'product_id': self.product_screw.id,
+                'product_uom_id': self.product_screw.uom_id.id,
+                'product_qty': 200000,
+                'location_id': self.source_location_id
+            }),
+            ]
+        })
+        inventory.action_validate
+        bom = self.mrp_bom_desk.copy()
+        bom.operation_ids = False
+        production_table_form = Form(self.env['mrp.production'])
+        production_table_form.product_id = self.dining_table
+        production_table_form.bom_id = bom
+        production_table_form.product_qty = 1
+        production_table = production_table_form.save()
+
+        production_table.extra_cost = 20
+        production_table.action_confirm()
+
+        mo_form = Form(production_table)
+        mo_form.qty_producing = 1
+        production_table = mo_form.save()
+        production_table._post_inventory()
+        move_value = production_table.move_finished_ids.filtered(lambda x: x.state == "done").stock_valuation_layer_ids.value
+
+        # 1 table head at 20 + 4 table leg at 15 + 4 bolt at 10 + 10 screw at 10 + 1*20 (extra cost)
+        self.assertEqual(move_value, 141, 'Thing should have the correct price')
+
+
+@tagged("post_install", "-at_install")
+class TestMrpAccountMove(TestAccountMove):
+
+    @classmethod
+    def setUpClass(cls):
+        super().setUpClass()
+        cls.product_B = cls.env["product.product"].create(
+            {
+                "name": "Product B",
+                "type": "product",
+                "default_code": "prda",
+                "categ_id": cls.env.ref("product.product_category_all").id,
+                "taxes_id": [(5, 0, 0)],
+                "supplier_taxes_id": [(5, 0, 0)],
+                "lst_price": 100.0,
+                "standard_price": 10.0,
+                "property_account_income_id": cls.company_data["default_account_revenue"].id,
+                "property_account_expense_id": cls.company_data["default_account_expense"].id,
+            }
+        )
+        cls.bom = cls.env['mrp.bom'].create({
+            'product_id': cls.product_A.id,
+            'product_tmpl_id': cls.product_A.product_tmpl_id.id,
+            'product_qty': 1.0,
+            'bom_line_ids': [
+                (0, 0, {'product_id': cls.product_B.id, 'product_qty': 1}),
+            ]})
+
+    def test_unbuild_account_00(self):
+        """Test when after unbuild, the journal entries are the reversal of the
+        journal entries created when produce the product.
+        """
+        # build
+        production_form = Form(self.env['mrp.production'])
+        production_form.product_id = self.product_A
+        production_form.bom_id = self.bom
+        production_form.product_qty = 1
+        production = production_form.save()
+        production.action_confirm()
+        mo_form = Form(production)
+        mo_form.qty_producing = 1
+        production = mo_form.save()
+        production._post_inventory()
+        production.button_mark_done()
+
+        # finished product move
+        productA_debit_line = self.env['account.move.line'].search([('ref', 'ilike', 'MO%Product A'), ('credit', '=', 0)])
+        productA_credit_line = self.env['account.move.line'].search([('ref', 'ilike', 'MO%Product A'), ('debit', '=', 0)])
+        self.assertEqual(productA_debit_line.account_id, self.stock_valuation_account)
+        self.assertEqual(productA_credit_line.account_id, self.stock_input_account)
+        # component move
+        productB_debit_line = self.env['account.move.line'].search([('ref', 'ilike', 'MO%Product B'), ('credit', '=', 0)])
+        productB_credit_line = self.env['account.move.line'].search([('ref', 'ilike', 'MO%Product B'), ('debit', '=', 0)])
+        self.assertEqual(productB_debit_line.account_id, self.stock_output_account)
+        self.assertEqual(productB_credit_line.account_id, self.stock_valuation_account)
+
+        # unbuild
+        res_dict = production.button_unbuild()
+        wizard = Form(self.env[res_dict['res_model']].with_context(res_dict['context'])).save()
+        wizard.action_validate()
+
+        # finished product move
+        productA_debit_line = self.env['account.move.line'].search([('ref', 'ilike', 'UB%Product A'), ('credit', '=', 0)])
+        productA_credit_line = self.env['account.move.line'].search([('ref', 'ilike', 'UB%Product A'), ('debit', '=', 0)])
+        self.assertEqual(productA_debit_line.account_id, self.stock_input_account)
+        self.assertEqual(productA_credit_line.account_id, self.stock_valuation_account)
+        # component move
+        productB_debit_line = self.env['account.move.line'].search([('ref', 'ilike', 'UB%Product B'), ('credit', '=', 0)])
+        productB_credit_line = self.env['account.move.line'].search([('ref', 'ilike', 'UB%Product B'), ('debit', '=', 0)])
+        self.assertEqual(productB_debit_line.account_id, self.stock_valuation_account)
+        self.assertEqual(productB_credit_line.account_id, self.stock_output_account)
+
+    def test_unbuild_account_01(self):
+        """Test when production location has its valuation accounts. After unbuild,
+        the journal entries are the reversal of the journal entries created when
+        produce the product.
+        """
+        # set accounts for production location
+        production_location = self.product_A.property_stock_production
+        wip_incoming_account = self.env['account.account'].create({
+            'name': 'wip incoming',
+            'code': '000001',
+            'user_type_id': self.env.ref('account.data_account_type_current_assets').id,
+        })
+        wip_outgoing_account = self.env['account.account'].create({
+            'name': 'wip outgoing',
+            'code': '000002',
+            'user_type_id': self.env.ref('account.data_account_type_current_assets').id,
+        })
+        production_location.write({
+            'valuation_in_account_id': wip_incoming_account.id,
+            'valuation_out_account_id': wip_outgoing_account.id,
+        })
+
+        # build
+        production_form = Form(self.env['mrp.production'])
+        production_form.product_id = self.product_A
+        production_form.bom_id = self.bom
+        production_form.product_qty = 1
+        production = production_form.save()
+        production.action_confirm()
+        mo_form = Form(production)
+        mo_form.qty_producing = 1
+        production = mo_form.save()
+        production._post_inventory()
+        production.button_mark_done()
+
+        # finished product move
+        productA_debit_line = self.env['account.move.line'].search([('ref', 'ilike', 'MO%Product A'), ('credit', '=', 0)])
+        productA_credit_line = self.env['account.move.line'].search([('ref', 'ilike', 'MO%Product A'), ('debit', '=', 0)])
+        self.assertEqual(productA_debit_line.account_id, self.stock_valuation_account)
+        self.assertEqual(productA_credit_line.account_id, wip_outgoing_account)
+        # component move
+        productB_debit_line = self.env['account.move.line'].search([('ref', 'ilike', 'MO%Product B'), ('credit', '=', 0)])
+        productB_credit_line = self.env['account.move.line'].search([('ref', 'ilike', 'MO%Product B'), ('debit', '=', 0)])
+        self.assertEqual(productB_debit_line.account_id, wip_incoming_account)
+        self.assertEqual(productB_credit_line.account_id, self.stock_valuation_account)
+
+        # unbuild
+        res_dict = production.button_unbuild()
+        wizard = Form(self.env[res_dict['res_model']].with_context(res_dict['context'])).save()
+        wizard.action_validate()
+
+        productA_debit_line = self.env['account.move.line'].search([('ref', 'ilike', 'UB%Product A'), ('credit', '=', 0)])
+        productA_credit_line = self.env['account.move.line'].search([('ref', 'ilike', 'UB%Product A'), ('debit', '=', 0)])
+        self.assertEqual(productA_debit_line.account_id, wip_outgoing_account)
+        self.assertEqual(productA_credit_line.account_id, self.stock_valuation_account)
+        # component move
+        productB_debit_line = self.env['account.move.line'].search([('ref', 'ilike', 'UB%Product B'), ('credit', '=', 0)])
+        productB_credit_line = self.env['account.move.line'].search([('ref', 'ilike', 'UB%Product B'), ('debit', '=', 0)])
+        self.assertEqual(productB_debit_line.account_id, self.stock_valuation_account)
+        self.assertEqual(productB_credit_line.account_id, wip_incoming_account)