Note:
Also the G/L accounts, difference is all the accounts, for example account receivable and account payable have their own subsidiary ledger module, example: Customer Accounts, Supplier Accounts etc. Business expences only can be recorded to this subsidiary ledgers, then through integration to update geneal ledger, cant document to general ledger directly. in this way to avoid unconformity between G/L and Subsidiary Ledger. All these accounts are called Reconciliation Accounts
Tcode: FS00
11310101 A/R, need to choose RAA account type-Customer
21210101 A/P, need to choose RAA account type-Vendor