Special period 13 to 16

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Hi Guys

I have a doubt on special period available in SAP. We have special period 13 to 16 - i really have a doubt what is the purpose of this.

1] For eg - i am opening the special period in OB52.

Can i pass a entry for that period - When i passed an entry - the date i can give is only from jan to dec, otherwise the system will give an error as invalid date.

Now iam giving a date as lost date of my fiscal year and changing the period as 13, the period is automatically changed to the posting date period.

2] I have opened only one period in OB52 i.e the period 13. Now can i pass entry in any period i.e. from period 1 to 13

The live issue is i have some audit entries which are to be passed on 31st March, by using period 13. When we try this the above doubts came into picture

Thanks in advance

Warm Regards

Bala