Query on OB09 account settings

Hello Sap Guru's
Question regarding account maintenance inOB09 screen which is used for account determination of foreign exchange
request you to clarify my below queries:
1)on what basis we can maintain accounts in OB09.
2) I want to maintain account which is not local currency account (ex:company code currency INR account currency USD) is it possible to maintain.
I will assign points.
Regards
Chandra

Hi
You will set up OB09 for GL Accounts which are likely to carry amounts in Currencies other than your Local currency. Examples are Bank accounts, Customer/Vendor recon accounts. The objective is that when you try to clear these Open items which are created in Foreign currency, then there will be exchange gain/loss which needs to be posted automatically.
Similarly this T code is used for FC valuation too, wherein you set up unrealized gain/loss. And also for US GAAP reporting wherein you translate your balances in INR to USD. (Translation gain/loss)
Jayaram

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