SAP MM Valuation and Account Determination : Offsetting Entry for Stock Posting (GBB)

Offsetting entry for stock posting (GBB) 

Offsetting entries for stock postings are used in Inventory Management. They are dependent on the account grouping to which each movement type is assigned. The following account groupings are defined in the standard system:

AUA: for order settlement
AUF: for goods receipts for orders (without account assignment)  and for order settlement if AUA is not maintained.
AUI: Subsequent adjustment of actual price from cost center directly to material (with account assignment)
BSA: for initial entry of stock balances
INV: for expenditure/income from inventory differences
VAX: for goods issues for sales orders without account assignment object (the account is not a cost element)
VAY: for goods issues for sales orders with account assignment object (account is a cost element)
VBO: for consumption from stock of material provided to vendor
VBR: for internal goods issues (for example, for cost center)
VKA: for sales order account assignment (for example, for individual purchase order)
VKP: for project account assignment (for example, for individual PO)
VNG: for scrapping/destruction
VQP: for sample withdrawals without account assignment
VQY: for sample withdrawals with account assignment
ZOB: for goods receipts without purchase orders (mvt type 501)
ZOF: for goods receipts without production orders (mvt types 521 and 531)

You can also define your own account groupings. Which for those with Z01 thru ZAX it appears are
custom for your company.