Spl. GL Indicator in FB60?

Dear All,

FB60 is the transaction used for posting Non - PO based invoices. What is the significance of Spl. GL indicator in this screen?

as per my understanding, it allows only spl gl indicators maintained as 'OTHERS'. But, do we use this for employee loans, deposits...etc? how does the cheque get generated in case we use this.

Please clarify.

Regards,

Gangadhar