asking a accounting question, thank you so much!

I am studying cost accounting now. I have a quesiton about cost of good sold in manufacturing company. 

 

When cost of goods manufactured is transferred to the finished goods inventory and used in calculating cost of goods sold, Is this THE cost of good sold goes on to the income statement?

 

I thought cost of good sold was already recorded when sales made,  when cost of good sold account was debited and inventory was credited. 

 

I am so confused. 

 

Thank you so much for your help!