Create new condition type with respective GL acc. for PO

Dear Experts,

Please assist me how may I create new condition type for PO & assign with pricing procedure. Beside that I need to create respective GL acc for below condition type.

1) OPGG-ACCRUAL u2013 FREIGHT & FORWARDING

2) OPGG-ACCRUAL u2013 INSURANCE

3) OPGG-ACCRUAL u2013 CUSTOM DUTY

4) OPGG-ACCRUAL u2013 HANDLING

May I know how may I create accrual GL acc for freight, insurance, custome duty & handling. All these should be reflect as condition type for PO & it should goes to respective GL acc. the moment GR taking place agaist PO. TQ

rgds,

nantha