what is the document split and what its important?

Document spliting is a new feture in SAP ECC6.0.In SAP ECC
6.0. In Document Spliting ,we can split the document on the basis

of profit center wise,cost center wise, segment wise
business area wise.Document Spliting helps the mangement to
get the report and decision on the basis of profit center
wise,cost center wise, segment wise business area wise

example1

Suppose you did a transaction of purchase, like

Cement A/c Dr. Rs.10000
Steel A/C  Dr. Rs.10000
         To Cash     Cr. Rs.20000

This is a simple transaction.now if u do the configration of
Document Spliting ,you can get this transation as mentioned
below-

Cement A/c Dr. Rs.10000
Steel A/C  Dr. Rs.10000
         To Cash (for cement)  Cr. Rs.10000
         To Cash (for steel)   Cr. Rs.10000

example2
customer A/C Dr Rs. 200000
        To Sales (cement)      Cr. Rs.140000
        To sales (steel)       Cr. Rs.60000 

This is a simple transaction.now if u do the configration of
Document Spliting ,you can get this transation as mentioned
below-

Sundry Debtors(cement) A/C Dr Rs. 140000
Sundry Debtors (steel)   A/C   Dr Rs. 60000
        To Sales (cement)      Cr. Rs.140000
        To sales (steel)       Cr. Rs.60000 

Document Spliting also provide the function of Zero balance
accounting.This Zero balance a/c will create another line
item for the transaction and make the a/c balance will be
Zero.For example-

Cement A/c Dr.          Profit Center A   Rs.10000
         To Cash Cr.    Profit Center B   Rs.10000

This is a simple transaction.now if u do the configration of
Zero balance a/cing in Document Spliting ,you can get this
transation as mentioned below-

Cement A/c Dr.          Profit Center A   Rs.10000
Zero balance a/c Dr.    Profit Center B   Rs.10000
         To Cash Cr.             Profit Center B   Rs.10000
         To Zero balance a/c     Profit Center A   Rs.10000
Now result ,your profit center a/c balance is zero.