I'm not sure exactly what you're asking.
It is not necessary to transfer credits to her account to book her a ticket. You can book a ticket for anyone using your account and credits (Airtran) or points (Southwest.)
In order to use Airtran Credits to book a flight on Southwest, you need to transfer 16 credits to your Southwest RR account. That will create a Standard Award which is good for 2 one way flights. Again you can book these flights for anyone.
Note that A+ Rewards and Southwest Standard Awards are capacity controlled and may not be available for the destination and dates you are interested in.
If that does not answer your question plese post more details.