Posting Areas in Banks Statement upload

Dear Gurus,

Could you please let me know

1. What is the purpose of posting Areas in Bank statement uploading?

2. What is the difference between posting Area1 and Posting Area 2 ?

3. Is it possible to create a new posting Area (Read in some other forums)

Sorry to post " what is" type of question. I searched in sap.wiki and in Google but didn't get any satisfactory answer for to understand.

Regards,

Sridhar.