Document Date

Document date basically represents the date on which the original document was issued.It's free
field and you can give any value in there and the system will not thow any error.

Posting Date

Where as,you can choose only those value from the date range in the Posting date field for which
the posting period is open, other wise the system will throw an error.

So posting date give you more relevant information than document date.

Moreover, posting date is used in most of the companies as a baseline date for determining the
due date of the financial postings.

The SAP-delivered Main transaction for consumption Billing is Main 0100, for Final Billing it
Main 0200. For the rarely used Manual Billing it is 0300.

EK01 & EK02

in configuration transaction EK01: Maintain the Receivable (Reconciliation account) for the Billing
Main transactions (0100, 0200 and 0300).

In config transaction EK02, you have maintain the Revenue (or Expense) accounts for each
Main/Sub transaction combination. If you have different GL Accounts per Account Determination
ID, you can assign these here as well (the GL Account and Tax code configuration can be done
at the following level:

Account Determination ID (this resides on the Contract Account, and can also at the Contract
level (note: If necessary, the Contract can have a different Account Determination ID from the
Contract Account).