Hi ,
The purpose of special posting perioid is for year end adjustments.
Suppose we have APR-MAR as our fiscal year then there would be need of some year end adjustments which we will be making in say May/june/july.
suppose we make a rectification in may then we will enter posting period as 13.
However the system will automatically make entry in the last date of fiscal year. In our example as on 31st march.
Hope I am clear on it.