Account Determination in SAP -SD

The condition technique is also used in account determination in order to

allocate the correct GL account to the account key, as assigned in the pricing
procedure.
IMG -> SD -> Basic Function -> Account Assignment -> Revenue account
determination -> Check master data relevant for account assignment.
Through check master data relevant for account assignment, one has the
opportunity to create account assignment grouping criteria. This grouping
criteria provides the system with an extra variable in determining the
required account number. For ex, by selecting check master data relevant for
account assignment in materials: account assignment groups, one can
specify whether a material should be classified as a trading item, service
item, finished product etc. After the creation of these, we should make sure
they are assigned to the material master record. The same is true for
customer account groups (domestic revenues, foreign revenues etc).
As account determination follows the condition technique, it is understood
that there may be a need to change the condition table that is used in the
access sequence to find the correct condition record (that is, the correct
account number).
IMG -> SD -> Basic Function -> Account Assignment -> Revenue account
determination -> Define dependencies of revenue account determination
(field catalogs, condition tables)
After ensuring your condition tables exist as required, ensure that the access
sequence and condition types are maintained as required too.
IMG -> SD -> Basic function -> Account Assignment -> Revenue account
determination >> Define access sequences and account determination
types. [Account determination types = KOFI (5 condition tables - 1, 2, 3, 4, 5;
KOFK]
Now, create the account determination procedure.
IMG -> SD -> Basic function -> Account Assignment >> Revenue account
determination >> Define and assign account determination procedures [std
= KOFI00 - KOFI, KOFK]

The account determination procedure is then assigned to a billing type.

The column described as "CaAc" represents the cash allocation key, which
causes the system to post directly into a GL account for cash entry, rather
than into a receivables account. [EVV-cash clearing]
Finally, the assignment of the account key is the actual process of assigning
the account key to each condition type (in the revenue account procedure),
as done in the pricing procedure maintenance.
ERL - sales revenues
ERS - sales deductions
ERF - freight revenue
ERB - rebate sales deductions [ERU - accruals]
MWS - taxes on sales/purchases
PPC - cash payment, PPS - check payment, PPG - voucher
All that remains is the assignment of the GL accounts to the condition table,
as specified in the access sequence.
Fields = (application - [sd/purchasing/recon account/cash settlement],
condition type, chart of accounts, sales org, customer account assignment
group, account assignment group for material, account key, G/L account