Hi,
The standard SAP is to have P/L WIP account as a NON cost element. Therefore it should NOT be posted in COPA.
When you calculate WIP system uses cost elements of type 31 to post WIP in CO (Define update - OKGA).
For your question: "but during my revision i found that WIP appear as acost element in Gl income statement and on the same time it's posted to CO_PA it's A standard or No"
What do you mean by GI income statement?
Does the PL WIP account is created as a cost element and defined in OKB9 to post to COPA?
More specifically, what business users are trying to achieve exactly in your case? Are they ok using SAP as standard?
Regards
Ali