vkoa gl account and prov account

Dear all,

In MM OBYC also has gl account and provision account.

Accounting effects are as follows;

During Migo

The account key account +ve

the provision key account -ve

During Miro

The provision key account +ve

The vendor account -ve.

In SD VKOA also has the similar. May I know if my understanding is correct below?

During VF01

The customer account +ve

The account key account -ve

or

The account key account +ve

The provison account -ve

Thanks