Answer / raj

Stock consumption account,discounts allowed, discounts
recived,depreciation accounts etc.,

here you for stock consumption you are not posting any
entries since it takes place in MM.
Discounts allowed and recived takes place when you allow
discount to customres or received from vendors.

Answer / pavan kumar

I will agree with Raj and few more are Bad debt a/c's,
retained earning a/c's...for furthur detailed info. go to
FBKP >>> automatic postings ..u find the list of automatic
postings required...

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