Hari,
EK02 and Posting area R001 are the same and they map the P&L Accounts for the scenarios which runs on an accrued process, like say invoices, misc adjustments etc.
For scenarios, which runs on cash Basis, like downpayments you can configure the balance sheet accounts in EK02.
The balance sheet accounts are normally mapped in EK01 which is posting area R000.
Hope it clarifies.
Thanks,
Amlan
