Table in which I can find the account impacted by deferral process

Hello all,
I have already asked this question but asking again
what is the table in which it's mentioned which account is impacted by the "deferral" process when an invoice is booked on particular account number?
For example:
when I book invoice, lets say on the account 3402500020, the account 3401500020 is impacted by defferal process.... but if I want to change the account 3401500020 to some other account number? where it is maintained?
Thanks in advance!!
hana

i understand this as when booking to the account when we receive the goods but not the invoice.....
sorry, not very profesional in this...
is there any maintanance of such accounts?

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