How do you configure FI-SD account determination?

How do you configure FI-SD account determination?
The FI-SD account determination happens through an access sequence.
The system goes about finding accounts from more specific criteria to less specific criteria.
This is the sequence it would follow:
1) It will first access and look for the combination of Customer accounts assignment grp/ Material account assignment grp/ Account key.
2) If it does not find the accounts for the first combination it will look for Customer account assignment grp and account key combination.
3) Furthermore, if it does not find accounts for the first 2 criteria’s then it will look for Material account  assignment grp/Account key


4) If it does not find accounts for the all earlier criteria’s then finally it will look for Account key and assign the GL code. Thus posting of Sales Invoices into FI are effected on the basis of a combination of Sales organization, Account type, or Customer and Material Account assignment groups and following are the options available.
a. Customer AAG/Material AAG/Account type
b. Material AAG/Account type
c. Customer AAG/Account type
For each of this option you can define a Gl account. Thus the system uses this gl account to automatically pass the entries.

procedure in SAP for Initial stock uploading

What is the procedure in SAP for Initial stock uploading? Mention the accounting entries also.
Initial stock uploading in SAP from the legacy system is done with inventory movement type 561( a MM transaction which is performed).

Material valuated at standard price: For a material valuated at standard price, the initial entry of inventory data is valuated on the basis of standard price in the material master. If you enter an alternative value at the time of the movement type 561, then the system posts the difference to the price difference account.

Material valuated at moving average price: The initial entry of inventory data is valuated as follows : If you enter a value when uploading the initial data, the quantity entered is valuated at this price. If you do not enter a value when entering initial data, then the quantity entered is valuated at the MAP present in the material master.
The accounting entries are: Inventory account is debited and Inventory Historical upload account is credited.