I have done configuration based on the below link,
I have created a condition type ZPF1,selected accruals at condition type detail screen,have not made statistical.Assigned account key ZP2.By doing so it does not impact net value,this is working fine.
In the VKOA settings i have assigned both G/L and provision account for the account key ZP2 .
I have assigned key ZP2 to accruals in Pricing procedure.(Is it right way to do?)[I have doubt always in this area,do we want to assign different key for account key & accrual,for statistical/rebate condition type].
Please find the below screen shot and let me know ,is the settings are right.