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Receivable account defaulting while creating Customer Master

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Summary:

Receivable account defaulting while creating Customer Master 

Content (required):

Users are creating Customer master and system defaults Receivable account in Master. I just want to understand how receivables account defaulting? verified Auto accounting but didn't find any clue.

Version (include the version you are using, if applicable):

22D

Code Snippet (add any code snippets that support your topic, if applicable):

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