This can help you in differentiating in Statistical & Real Postings :
   
Any postings made to below Controlling Objects are Real:  

- Cost centers (for account assignment of costs)
- Orders (true)
-  Projects (true)
-  Networks
-  Make-to-order sales orders
-  Cost objects
-  Profitability segments
-  Real Estate Objects
-  Business Processes

You can use true Controlling objects as senders or receivers.
   
Any Postings to below objects are Statistical:  

- Revenues & Sales Deductions posted to Cost Centers
- Cost centers, if a true account assignment object already exists
- Statistical Internal Orders
- Statistical projects