Revenue Recognition document picks up different GL account

Dear Experts,

I just noticed that the revenue recognition document (VF44) picks up 81***** series of GL account.

Where as in the invoice it picks up normal GL's 82*****, well in invoicing we have an option of checking that by what parameters it is picking up.

Do you thing there can be a different deferent account determination criteria for Revenue recognition document which is deviation from VKOA setting?

Please advise Is there a user exit?

How can we do an analysis on how the GL's are picked up for revenue recognition.

Thanks in advance

Kaushik R