The Cost Accounting Journal is the main journal used for the cost accounting area as it contains all posting lines with debits and credits having a Program code. Cost Accounting entities not represented by the Program COA would have to use a journal like the Accounting Journal. The selection criteria for this journal are established by two settings on the Journal/Ledger Control table: the Cost Accounting Specific flag and ALL for the Posting Code Types for Selection field. Then all posting lines with a Program code are written to the journal.