Hi Ramesh
While doing the posting (FI posting only, not MIRO), you can change the Recon Account, i.e. you can post to a recon account other than the one assigned in Vendor master or Customer master
For this you need to assign "Alternate Reconciliation Accounts" in the IMG > AR/AP > Business Transactions > ....
Note that Alternate Recon Account is different than Special GL indicator
Br. Ajay M