Controlling currency vs object currency

what is the different between controlling currency and object currency. what is the purpose on having the two currency in CO? Please advice, thanks.

Controlling area currency 
The system uses this currency for cost accounting. This currency is set up when you create controlling area. It is based on the assignment control indicator and the currency type.
Object currency 
Each object in Controlling, such as cost center or internal order, may use a separate
currency specified in its master data. When you create an object in CO, the SAP system
defaults the currency of the company code to which the object is assigned as the object
currency. You can specify a different object currency only if the controlling area currency is
the same as the company code currency. There is an object currency for the sender as
well as one for the receiver.

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Is there a TCode that can be used to post to a secondary cost element but only updating the Object Currency Value?
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Sender A Receiver B Receiver C
1000 DEM
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