All accounting entries with respect to the billing will have one side of the account as a Customer or receivable and the other side to be a revenue account. For e.g. Customer –Dr. To Revenue Account- Cr. You have to bear in mind that the customer account gets picked up from the customer master data. All we need to do is to configure the revenue account or the discounts and surcharges Where and how do we do this? You make the allocation for each of these through access sequences. Access sequence is nothing but SAP’s terminology of determining the Gl accounts. SAP provides the following six ways of determining the Gl accounts in SD. Application (key for the Sales and Distribution application) Account determination type Chart of accounts (from the FI System Customer account assignment group Materials account assignment group Account key The allocated accounts are used to post revenues, surcharges and discounts automatically. The account determination in SD happens through an access sequence