Hi Kumar,
Field "SAKNR" indentifies the GL Acct in chart of Account and the field "HKONT" identifies GL account number to which the transaction figures are updated.
You can also say..... BSEG-HKONT is the GL account used in posting whereas BSEG-SAKNR is the sub-ledger account from master data
An example to understand it..... We know BS*D tables are for Customers items.
Customer items may have different recon accounts other than the one maintained in customer master data by using alternative recon account and spl GL indicator. In such case BSD-HKONT will contain the actual reconciliation account used in posting, and BSD-SAKNR will contain the reconciliation account from master data.
Regards,
Sachin