Detailed control for P&L A/c

When i create GL account with FS00, there is a tab for P&L statmt acct which i have to check if i am creating exp & income account.
Below that there are two tabs which i have to fill:
P&L statmt acct type
Functional Area
Just tell me why 1st one is occuring ? Is it that there are two retained earnings defined thats why ?
Also tell me why that 2nd one is occuring ?

Hi
1) It is due to multiple retained earnings a/c defined
2) Check this
SPRO - Financial Accounting (New) - Financial Accounting Global Settings (New) - Ledgers - Fields - Standard Fields - Functional Area for Cost of Sales Accounting - Activate Cost of Sales Accounting for Preparation
Thank You,

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