Answer / peace

Incomplete order is an order in which all the fields(To
which the Incomplete procedure is assigned) are not filled
before saving the sales order.
Backorder processing is the processing of an order, which in
itself is a sales order, that has not been confirmed in full
or confirmed with a delivery date.

Using backorder processing, you can list sales documents
relevant for requirements for particular materials and
confirm them manually. You can assign available-to-promise
(ATP) stock to outstanding order quantities. In addition,
you can withdraw already confirmed quantities and reassign
them to different items. This means If the stock of a
material has been confirmed to a particular order or
delivery, and after that you have received an order which
has to be delivered immediately , then you can change the
stock allotment of the previous order to this new order
using back order processing. The transaction code for this
is V_RA.
Transaction code to see which incomplete procedure is
assigned to your sales order type is VUA2 And to see the
Incomplete procedure itself is OVA2.

Answer / mohd khaja shamsuddin

incompletion order is that the mandatory fields left by the user 
backorder processing done to confirm the order of a high priority customer 

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