account determination(EK02) clarification

Hi this is sai, i want clarification for account determination in Ek01 & EK02

for Ek01 only balance sheet accounts will be assigned ?

for EK02 only P&L accounts will be assigned?

and

main transaction - 4500(Billing Service Provider)

sub transaction - 0010(Receivable from Invoicing SP)

which gl account can i assign here(income/asset).