As of my knowledge, we cant change standard accounting entry..
In that case you can use movement type 103 and then 105 movement type...
At the time 103 movement type, there will be no accounting entry.. At the time 105 movement type normal accounting will generate (same as 101).
Also you can track the GIT stock and details..
When goods are reached at the transit, do the movement type 103 (the stock will goes to blocked stock), and then when goods are reach at your warehouse, then do movement type 105 (you can see the stock in unrestricted stock)...