Narendra,
From comments from the OP and my understanding -
I want to tell you that expenses incurred e.g Dealer Training are booked through PR, PO and MIRO process and that too in N no. of accounts as per the case and nature iof expense.
The marketing team incurres an expense (e.g. Dealer Training), this is via the purchasing process.
Now this expense is posted to some G/L account (via the purchasing process).
The company sends a bill for this incurred expense to the customer. (e.g. Dealer Training).
The requirement is to post this amount (billing amount) in to the G/L account (refered to in the purchasing process, above).
This G/L account is not maintained in VKOA.
And requirement is to not maintain these G/L accounts in VKOA.
Thus cancellation of a sales cycle or creation of Debit memo cycle won't satisfy the requirement!