When is the use of correct particle (を or が) on the direct object of a
transitive verb, for example:

  * shigoto o owarimasu
  * shigoto ga owarimasu

What is the exact meaning in each other, please.
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particle-が particle-を nouns transitivity
use of particles on direct object
Many Japanese verbs [have transitive and intransitive
versions](https://japanese.stackexchange.com/q/14861/5010). Basically, 終わる
(owaru) is an **intransitive** verb. 終える (oeru) is the transitive equivalent.
So here are the most basic usages:

>   * 仕事が終わります。 Shigoto ga owarimasu. ( **intransitive** )  
>  The task finishes.
>   * 仕事を終えます。 Shigoto o oemasu. ( **transitive** )  
>  I finish the task.
>

In plain and active sentences like your example, the direct object of a
transitive verb is always marked with を. In potential and passive sentences
there are a lot more to know.

  * Potential: [The difference between が and を with the potential form of a verb.](https://japanese.stackexchange.com/q/609/5010)
  * Passive: [Passive form - The exact difference between を and が](https://japanese.stackexchange.com/q/11025/5010)

So, these are the generic rules.

But in case you have seen ～を終わる before, please read on.

* * *

However, 終わる (owaru) happens to have an exceptional transitive usage, too.
See: [When is 終わる used as a transitive
verb?](https://japanese.stackexchange.com/q/5043/5010) It's the fourth
definition of [this dictionary
entry](http://dictionary.goo.ne.jp/jn/34223/meaning/m0u/%E7%B5%82%E3%82%8F%E3%82%8B/).

>   * 今日の授業 **を** 終わります。  
>  That's all for today's class.
>

Exceptional transitive usages are seen in limited contexts in some
intransitive verbs. I think this transitive usage of 終わる is limited to "That's
it/all (for today)" as a closing word of a lesson/meeting/etc. In such
contexts 今日の授業 **が** 終わります sounds highly unnatural (it sounds the class closes
on its own). For other meanings, you have to use ～が終わる or ～を終える following the
general rule above. For example, you cannot say 食事を終わる nor 宿題を終わる. If you want
to say "Let's have a party when you have finished with the novel":

>   * その小説が終わったら、パーティーを開きましょう。: OK
>   * その小説を終えたら、パーティーを開きましょう。: OK
>   * [×] その小説を終わったら、パーティーを開きましょう。: ungrammatical
>

There is another exception regarding 終わる; when this is used as an auxiliary
verb (i.e., when it follows a stem of another verb and forms a compound verb
that means "finish ～ing"), `verb + 終わる` works as a both transitive-and-
intransitive verb. In this case, を and が are interchangeable.

>   * その小説 **を** 書き終わったら、パーティーを開きましょう。: OK
>   * その小説 **が** 書き終わったら、パーティーを開きましょう。: OK
>   * その小説 **を** 書き終えたら、パーティーを開きましょう。: OK
>

See also:

  * [In what contexts can "始{はじ}める" be an intransitive verb?](https://japanese.stackexchange.com/q/28919/5010)
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answer