Special Features of One-Time Accounts (Accounts Receivable)
A one-time customer is a customer with whom you do business once or rarely. Therefore you create a common master record for all of these customers, which does not, however, contain data specific to one single customer, such as name and address. You enter this information when entering a document. The appropriate entry screen is automatically called up when you post to a one-time account.
For more information about one-time accounts, see "Customer Master Records" in the SAP Library FI Accounts Receivable and Accounts Payable.