Satya
In very simple words, ASKBN ensures that your GL and AA are in sync for all depreciation areas other than 01. Area 1 is realtime posting to GL, and therefore postings to GL are made in 'realtime'. There are other areas, which posts APC, but NOT in realtime. For example, in any area created with indicators 2,4, 5 and 6, APC is not posted realtime but periodically. In these cases, ASKBN would ensure that the GL is updated for these areas and matches to AA.
Note: Area 4 is a little different than area 5. In area 4, postings to GL are done in 'direct mode', which means that FI postings are made in the background unless there is a failure, and then you run ASKBN to post to GL after fixing the errors
Area 5, you always need to run RAPERB2000.
Thanks
Asheesh Bhatia