Answer / rkprasad

Account modification key is nothing but General
modification key which you can find in tcode OBYC- GBB-
AUF,AUI, VBX,VBR these keys defecates when production
received with production order or without production order
OR goods issued for sales or consumption.

These key will be linked through movement types - you can
observe the link for this in tcode OMJJ- under Account
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