To ensure that business transactions are constantly maintained correctly, you post them to G/L accounts in General Ledger Accounting. With the posting, the system generates a document, saves the data in the database, and provides the data for the update.
You can transfer posting data that is relevant for General Ledger Accounting from Controlling into General Ledger Accounting in real time. General Ledger Accounting is then constantly reconciled with Controlling. You use the real-time integration of Controlling with Financial Accounting function for this.