Difference between user exits & customer exits:

User exit - A user exit is a three character code that instructs the system to
access a program during system processing.
SXX: S is for standard exits that are delivered by SAP. XX represents the 2digit exit number.
UXX: U is for user exits that are defined by the user. XX represents the 2digit exit number
Customer exit - The R/3 enhancement concept allows you to add your own
functionality to SAPs standard business applications without having to
modify the original applications. SAP creates customer exits for specific
programs, screens, and menus within standard R/3 applications. These exits
do not contain any functionality. Instead, the customer exits act as hooks.
You can hang your own add-on functionality onto these hooks.
*-- Mani
The following document is about exits in SAP :The R/3 enhancement concept allows you to add your own functionality to
SAPs standard business applications without having to modify the original
applications.
SAP creates user exits for specific programs, screens, and menus within
standard R/3 applications. These exits do not contain any functionality.
Instead, the customer exits act as hooks. You can hang your own add-on
functionality onto these hooks.
Types of Exits
There are several different types of user exits. Each of these exits acts as
hooks where you can attach or "hang" your own add-ons.
Menu Exits
Menu exits add items to the pulldown menus in standard SAP applications.
You can use these menu items to call up your own screens or to trigger entire
add-on applications.
SAP creates menu exits by defining special menu items in the Menu Painter.
These special entries have function codes that begin with "+" (a plus sign).
You specify the menu items text when activating the item in an add-on
project.

Screen Exits
Screen exits add fields to screens in R/3 applications. SAP creates screen
exits by placing special subscreen areas on a standard R/3 screen and calling
a customer subscreen from the standard screens flow logic.
Function Module Exits
Function module exits add functions to R/3 applications. Function module
exits play a role in both menu and screen exits.
When you add a new menu item to a standard pull down menu, you use a
function module exit to define the actions that should take place once your
menu is activated.
Function module exits also control the data flow between standard programs
and screen exit fields. SAP application developers create function module
exits by writing calls to customer functions into the source code of standard
R/3 programs.
These calls have the following syntax:
CALL CUSTOMER-FUNCTION 001.
Field Exits
Field exits allow you to create your own programming logic for any data
element in the Dictionary. You can use this logic to carry out checks,
conversions, or business-related processing for any screen field. Example:
The data element BBBNR identifies a companys international location
number. You might want to set up your R/3 System so that all international
location numbers are larger than 100.
The field exit concept lets you create a special function module that contains
this logic.
You assign the special function module to the data element BBBNR. You then
assign the module to any programs and screens in which users can add new
international location numbers. When you activate your field exit, the system
automatically triggers your special routine whenever a user enters a
company location number.
You can use "RSMODPRF" program to create field exits.
An example of a user exits :MODULE user_exit_0001 INPUT
CASE okcode.
WHEN 'BACK OR EXIT'.

CASE sy-dynnr.
WHEN '100'.
SET SCREEN 0.
LEAVE SCREEN.
WHEN '200'.
******************************************************************************
**** Note that you can write any code that satisfy your needs. ****
**** But in this case, this was wrote as a sample code for reference sake.
****
**** And you can test it. ****
******************************************************************************
SET SCREEN 100.
LEAVE SCREEN.
ENDCASE.
ENDCASE.