Item Application Entries(Table 339)

Hi friends, If I am doing any type of transaction( Purchase, Sale, -ve adjustment, +ve adjustment, Output, Consumption, Transfer) which related to Item, Can there be any case where Item Application Entry (Table 339) doesn’t exist for that transaction. I mean in that case there should be Item Ledger Entry (Table 32) only. How this entries are related each other with respect to the transactions ? Rajasekhar Venumala