Answer / meghana

For Automatic postings first we have to identify the GL
Accounts in which automatic postings are to be created, create
GL Accounts and assign them to Account determination object
that is called Account assignment.

Answer / raj

Automatic account assignment determines the correct GL a/c need to post from the transaction type used with other relevant factors.
Posting done with the customization of automatic account assignment is called automatic posting.
There are various type of automatic a/c assignment configuration done in sap.
Automatic account assignment for Tax A/c (OB40)
Cross company code automatic account assignment (OBYA)
Automatic account assignment for FI-MM Integration (OBYC)
Automatic account assignment for FI-SD Integration (Revenue account determination VKOA)

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