In the following activities, you make the specifications for special G/L transactions for which an offsetting entry is generally made to the same G/L account. For example, guarantees are always posted to the same offsetting account in the R\3 System. The special G/L transactions specified are valid for all charts of accounts.
For these special G/L transactions, you specify the number of the account for the offsetting entry in addition to the alternative reconciliation account. In order to simplify this posting transaction, the system makes this posting. To do this, it needs the G/L account number.
You can also add special G/L transactions to the ones delivered in the standard system. You do not necessarily need an automatic offsetting entry for new special G/L transactions. Certain receivables, for example, which are only transitory monies, are displayed in an alternative receivables account and in the customer account. You set up an individual special G/L transaction for this. In this case, however, you do not need an account for the offsetting entry.