Hi Naseem,
Yes are right, before i post my thread i searched in SCN and WIKI than i replied to the thread. any ways i found below links for the question if the requestor still having some issues understanding special GL. we are all always here to help Image may be NSFW.
Clik here to view.
http://wiki.scn.sap.com/wiki/display/ERPFI/Special+Ledger+Definition
http://help.sap.com/printdocu/core/print46c/en/data/pdf/FISL/FISL.pdf
configuration of special GL indicator
how to create a special gl indicator
Regards,
Sree