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Creation of Contra Revenue and Contra Expenses Accounts in SAP Financials

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How to create Contra Revenue and Contra Expenses Accounts in SAP Financials ? I am specifically referring to Sales Return and Purchase Return Accounts here - also - what GL Master settings is required in the T code FS00 - is it correct if I simply create my Sales Return under - Expenses and Purchase Return under Income ? if not then what is the procedure ?


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