Hello, AWBEL.

I appreciate the clarification and additional details regarding your assembly setup. I'm here to provide some information regarding the Build Assembly transaction. 

I backtracked your replies and replicated your setup. Based on my findings, the Build Assembly transaction isn't affected by the changes of the Bill of Materials and the Inventory Assembly Item itself. Additionally, it simply acts as a calculation for the new asset value for the assembly item (the pancake in your case). 

We're unable to change the accounts reflected on the report you've pulled up unless we delete it and recreate it. 

To delete and recreate it: 

1. Click the Inventory menu, then select Inventory Center.
2. Find and select the Inventory Assembly item (the pancake). 
3. Double-click on the Build Assembly transaction.
4. Click the Edit menu, then choose Delete build. 

Recreate the build afterwards (provided that you've already change the income and asset accounts for the materials). This will reflect the new account changes on your Build Assembly transaction. 

Though, you do have another option to track the new account for the Build Assembly transaction (if you don't want to delete and create it). You'll want to add a memo that there was an account change for the assembly process. 

On the Build Assembly screen, simply enter a memo in the MEMO box. 

A quick reference about the Build Assembly transaction can be found here: Combine your inventory items to build finished goods.

Looking to process your sales and income after dealing with the assembly? Please check out the articles in our Sales and customers topic page for guides. 

I can still help you out if you have any other future concerns. Lay down the details here and I'll get back to this thread as soon as possible.