What is differnce between charge account,budget account

Hi,
In purcahse order we have four accounts ,Charge account ,budget account ,variance account and accural account,
Pleae any help what is the differnce between these account when these will effect in gl.
and also in po_distributions i always confuse encumbrace amount filed is there.
can any help detail description about encumbrance when it is generated in po.
Thank's

Hello Mukesh the comments givan by Amol and Siva kumar are correct.
Here I am telling you how these accouts arer wrking in sales order and at billing and delivery.
Our reconsilation account is reconsile with customer that why when you create the sales order you are mentioning the customer at this time reconsiation account works.
Whenever you doing any posting there is an accounting entry is mae in accounts book right .
At the time of Delivery and billing both the accounts are affected as per the accounting rule .
I hpoe this will you help you
Regards
ravi

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Hello Mukesh the comments givan by Amol and Siva kumar are correct.
Here I am telling you how these accouts arer wrking in sales order and at billing and delivery.
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