GL is determined but no assingment in mov.161

Hello friends,
I am not able to understand how it's happening. Need you support to understand.
PO - Return PO
GR - Mov.Type - 161
T-code - MIGO_GR
Movement type 161 assigned to trancation key KBS only.
OBYC - No account assignment to KBS
Now When we do GR then systems taking GL account from PRD and WRX ( here Dr. WRX and Cr.PRD)
Please let me know how system is reading PRD and WRX and using assigned gl there.
Thanks
Ravi

KBS for manual account assignment .if you create return PO with account assignment and account assignment category does not have Account modifier then system will prompt you enter GL account .This GL account will be assined to KBS account key.
in OMWN for move typ 161 ,under consumption posting ,you could see only cost objects .there is no blnk(no consumption).
No consumption means it will behave like your case .fore more info refer table T156S and T156W
hope it clarifies

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GL is determined but no assingment in mov.161

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