Hu Santhosh,
Main Bank account should be posted by (uploading) Bank Statement into SAP. You can upload manual or automatic statements. Balance in G/L Main account should match your real balance bank account.
Debits in Main account should be incomes in your bank account and offsetings of these debits should be credits to Incoming payment a/c.
Credits in Main account should be expenses and offsetings of these expenses should be debits to Outgoing payment a/c.
Example:
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Bank Statement:
01.01.2015 $10.0000 (A)
01.01.2015 ($8.000) (B)
Bank Acount Balance:= $2.000
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Uploading bank statement in SAP should post the following documents:
(A) Accounting Document
40 Main Bank Account a/c 10.000
50 Incoming Payment a/c (10.000)
(B) Accounting Document
40 Outgoing Account a/c 8.000
50 Main Bank Account a/c (8.000)
Main Bank Account
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(A) 10.000 | 8.000 (B)
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Balance Main Bank Account:= 2.000
I hope this explanation helps you!
Best Regards!