For the 0FI_*_4 datasource the following tables are being used in R/3 / ECC.
General Ledger
0FI_GL_4 > BSEG/BKPF
Accounts Receivable
0FI_AR_4 > BSIK / BSAK
Accounts Payable
0FI_AP_4 > BSID / BSAD
Taxes
0FI_TX_4 > BSET
If 0FI_GL_4 datasource is used, its timestamp is also leading for the other 0FI_*_4 datasources. Timestamps of the datasources can be found in table BWOM2_TIMEST.
Standardly a delta request on leading datasource 0FI_GL_4 picks up all changes up to the day before if load is started after 02:00 AM of systemtime. There is a safety margin of two hours build in to sustain a certain consistency between R/3 and BW.
More info on extraction logic of these datasources
http://help.sap.com/saphelp_nw70/helpdata/en/af/16533bbb15b762e10000000a114084/content.htm
Tables itself mentioned in this blog is wrong. AP tables belongs to to AR and AR tables belongs to AP.
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