Hi,
You could have created a material with ROH material type and tested all your scenario's to have your result with you in 2hours time.
1. If PO created for ROH material without account assignment category, then upon goods receipt- stock account updated with BSX key.
If PO created for ROH material with account assignment category, then upon goods receipt- consumption account updated with GBB-VBR key
2. Why business will create PO with account assignment category for ROH material?
You can create another material type for business requirement and then PO with account assignment category
3. As PO created for ROH material without account assignment categoryy, all material received in main gate where you can develope a report for MAINGATEENTRY. Later material received in central storage location (MIGO) and then issue material from central storage location to respective storage location in t.code:MB1B.
Regards,
Biju K