SAP consists of a lot modules.

Module https://ja.wikipedia.org/wiki/%E3%83%A2%E3%82%B8%E3%83%A5%E3%83%BC%E3%83%AB

It means a set of features divided by functionality. This enables us to choose the best combination of utilities in general. Every companies utilize Accunting modules so that it is not a good example. Thus let me take Warehouse module as a better example. In implementing Logistic system, this system has warehouse management system as standard, which might be not so common nowadays though, so that shipping management can work through warehouse management system.

In the detailed steps, Goods Received → Inventory control →Good Issue, it would better to skip these steps because we don’t have warehouse but no way to do…. It would makes a lot of extra jobs…

Again the best thing by modules setting is users can select necessary modules only to fit for their own businesses.

Of course Accounting of SAP consists of several modules.