[Arthur Wang]

Are Movement type & accounting entries are same?

They are different.

Movement type are use for inventory posting, such as increase stocks (101), decrease stocks (601) etc.

When a movement type is executed, an auto Accounting entries is posted by the system to the company financial account (this is configured by SAP Consultant).

What are the back-end settings required for Consignment Stock?

Consignment Stock does not need any setup as it is a standard SAP function.

[Arthur Wang]

Check this PR item Contact Person tab (ECC 6 / S4 HANA):

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