In accounting, the amount of accounts that can be generated with customers, vendors and other types of entities can be very large.

For this reason, SAP has the option for creating a reconciliation account, that functions like this:

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When you create a posting, this posting is directed to an account created for a vendor or a customer, an in its master data, the customer or vendor has assigned a reconciliation account.

So when you post a debit or a credit amount to this vendor or customer, you are also affecting the G/L Account.

In order to post to other reconciliation accounts, you can use SGL.