Dear Horatiu ,
Still there is some confusion in your requirement .
the following is the system behavior as per my knowledge .
1. If you check the statistics option in your pricing procedure it will not post to Account key .
2. if you check the statistics option in your pricing procedure and if you maintain accrual key ,then system will post to accrual account
3. In VKOA if you maintain account key in your pricing and no statistics then you have to maintain only one GL account . then system will post the value to respective GL accounts .
4. if you maintain Accrual key in pricing procedure then here you have to maintain GL account and provision account , to knock of the values from customer account .
5.if you not maintain statistics check in your pricing then you have to check the accrual in your condition type so that value will post to your FI accounts.(for ACCURL key)
note -- if statistics check is there in your pricing procedure then you cant able to pass the values to normal account key . this is standard behavior .
now tell in which way you want to use your statistics and accrual and account key .
Regards,
C.B Reddy.