Why there is no account entry in GL account which link to VBR and GBB.

Hi,
I am trying to understand about transaction event key GBB. As per my knowledge, GBB is offsetting entry for Inventry BSX. There are many general modifier VBR, AUF, BSA etc under under GBB.
GL account '400082' has been assign to VBR for the material valution class ZVL1 and valution grouping code 0001.
I have issued material with movement type 201 for consumption (Cost Center) from stock. Hence there should be some account entry to GL account 400082 which link to VBR under GBB. I can see the accounting entry in inventry account and consumption accountm, but I can not see any entry in GL account that link to VBR. I am checking accounting entry in transaction code - FBL3N.
Please let me know why there is no entry to GL account that link to VBR and GBB. Appreciate if you can give some input about GBB concept with example.
Thanks in advance.
Regards,
sp sahu

Hi,
General modification key (Account modifier ) VBR is used for  for 201 movement type where goods issue to cost center.You can also cross check in OME9 t.code where VBR Acct modification is assigned with cost object K.After posting goods issue with 201 movement type, you can cross check the accounting  document ( by proper setting layout) where you can find
Account description...............................Transaction
Inventory A/C: ..................Cr.................BSX
Consumption A/C: ..............Dr................GBB
NOTE: In t.code:FBL3N, you will get document type of accounting document(WE,RE,ML,KZ,KE,UP etc) in main screen, but you can view  all details by clicking document number and in next screen press F9 button.( by proper setting layout)
Regards,
Biju K

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