Answer / edwin tandry

EBS is Electronic bank statement.during bank statement, it will used file from bank upload to sap system to clearing bank out, bank in or bank charges.
outgoing payment
Db vendor
Cr Bank Out

Bank statement
Dr Bank Out
Cr main bank

manual bank statement is clearing bank out,bank in or post bank charges,it will used t-code ff67 to clearing.The main difference between two of them was EBS will use upload with file which has standard format use t-Code FEBA and manual bank statement clearing with manual clearing with using FF67 t-code.

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