FI: HOw we can differentiate contra account items(offseting items) ?

HI,
Can anyone tell me how to identify the contra account items than normal items in BSEG table.
both accounts are maintained in HKONT field of BSEG, but which field will identify the same?
Mrunal

use field bseg-koart.
look at fm GET_GKONT
A.

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