G/L account (FS-BA-SD)
Example: Source Data (FS-BA-SD)
A template category that contains attributes for processing a bank's
own internal accounts. A G/L account does not reference, nor is it
referenced by, any financial transactions or financial instruments.
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Source: https://help.sap.com/doc/saphelp_glossary/latest/en-US/5a/c0c6ae8f836649a5e2c05ed432fa1d/content.htm