What happens when we settle any maintenance order thru tcode k088 or ko8g

can any one tell in short what happens in background  in fi AND CO  when I settle any order/s   thur    ko8g and ko88.
I know that it balance out the value in fi and co or shows value in both modules but i what to know more on this

what is the difference between the two cost centers that we see while working in iw33.
one in tab additional data :-  responsible cost center
one in location tab :- account assignment - cost center.
in distribution rule we have responsible cost center as settlement receiver.
can any one throw some light on this

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