Hi,
The changes that you make in the ABAP Workbench are placed in the Repository tables of the SAP database. The contents of these tables are known as Repository data or Repository objects. Apart from a few exceptions, the Repository data is cross-client. As with cross-client Customizing, changes to Repository objects affect all clients of an SAP System
Tables which are having MANDT field is called as client dependent tables. Tables which are not having MANDT field is called as client dependent tables.
Client independent
a table/object that is valid for all clients in a system. E.g table SCC4. This table will be the same no matter which client you view it from. If you try to make changes in SCC4, you'll get a popup with a warning that the table is cross client.
Client dependent
a table/object that is only valid for the client it is changed in. E.g the user tables USR*. You have to create users in each client.
Hope it helps. Please reward if useful.
Thanks & Regards
Sadhu Kishore
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