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Electronic bank posting key

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I have one posting rule as follows:

 

Z003 posting area:1 40 acc(debit) ZINCOMING  50 ZBANK  posting type 01, on account posting key:04 (other receivable)

 

posting area:2   50 ZINCOMING  posting type 7

 

my question is what does on account posting key:04 do?

 

I define account +++++ for Zbank and +++++2 for ZINCOMING, so how other receivable is posted, to which account? thanks


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