Account assignment group

Dear all

what is the influence of Acct Assint Group maintained in material master in sales org 2 view

We are importing material and selling it, in this case, what material type should be created and what is the acct assnt group for this mat in sales org 2 view in mat master

In sales, after delivery, billing,when releasing to a/cing , it is giving error like account determination error

Is there any link with this type of error to acct assingnment group (maintained in mat master)