Revenue Recognition Program

It say's that the Revenue Recognition program creates distribution records for the invoices and credit memos that you create in Receivables and import using AutoInvoice. The Revenue Recognition program uses the accounting distribution sets that you specify in the Transactions window or import into Receivables using AutoInvoice to determine the accounts of your newly created revenue distribution records.

With the statement above,  if you run create accounting without running the Revenue Recognization Program then create accounting won't pick up the Accounting Entries from the invoice transaction workbench?