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GL Migration from Classic GL to New GL using ABAP code

Dear Experts,

                    In this scenario, I am trying to develop ABAP Program which will Transfer Documents from GLT0 to FAGL* Table, i want to take opinion about

  1. Is it feasible to update Database Table using ABAP Query(Using INSERT, UPDATE or MODIFY)?
  2. What are possibilities of Database get into inconsistent state?
  3. Any other factors I must consider during this task?

Regard,

Pritesh Raut

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