How the purchasing accounting entries are transferred to GL in 11i?

 Hi,

In R12 we have create accounting which will create entries in SLA and finally hits the GL table.For expense item we can run create Accounting-receiving conc prg which will transfer the receiving journals to SLA tables and if there is an inventory item then we have to run create accounting from cost management responsibility.

For 11i how the accounting transactions hit GL?

Thanks ,

Sanjay