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To comply with legislation, companies need to account for deficits and surpluses separately. On the Inventory Setup page, you can set a default inventory movement template for positive and negative physical inventory adjustments. Each template can specify its own Gen. Bus. Posting Group, so you can change the posting group depending on the type of inventory movement.
Companies also need to distinguish between postings for the same item, for legal reasons. For example, they might need a different account for a deficit within a defined limit than for a deficit that exceeds it. To support this, each line on a physical inventory counting document can be assigned its own inventory movement template, which determines the Gen. Bus. Posting Group used for that line.