OV77 Assign g/l account for cash sale only

Dear FI Experts very good mng

i am sd consuultant I know VKOA Account determination Process but OV77 Also Assign G/L Account For cash sales only

i thing For cash sale also we can maintaine Account Determination proceduere we can use VKOA But i want to know any special thing is there For OVKK ?

Thanks a lot

Plz forgive me if it is basic question