Hi DR,
You can find under
Select accounts to use as default accounts for journal entries created to reflect gain and loss caused by conversion differences in sales transactions.
The fields are available only if the system currency is different from the local currency.
OR
.
Select accounts to use as default accounts for journal entries created to reflect loss and gain caused by conversion differences in purchase transactions.
The fields are available only if the system currency is different from the local currency.
OR
.
When you reconcile transactions of G/L accounts that have a balance due in the system currency, conversion differences transactions are performed automatically. Define here the account to which the gained/lost conversion differences are posted.
The fields are available only if the system currency is different from the local currency.
Source :SAP help file 9.0 version.
Thanks & Regards,
Nagarajan