With Release 3.0, the ledgers have been divided into 'standard' and 'special purpose' ledgers.
'Standard ledgers' are those ledgers that are not managed by the FI-SL component (example: ledger '00' is the general ledger of the FI-GL component). These ledgers are no longer edited using the FI-SL tools. This means that these ledgers can no longer be maintained using transactions GCL2 and GCL3. If necessary, you can maintain these standard ledgers in the respective applications (G/L accounting, consolidation, profit center accounting). The standard ledgers use tables which are delivered by SAP.
The remaining ledgers (probably the majority of the ledgers if you are using the FI-SL component) are known as 'special purpose ledgers'. These ledgers refer to coding blocks that you have defined to meet your own requirements.
Note: it is no longer possible to make a direct posting to standard ledgers using GB01 or GB11.