Hi Raja,
your point
A) : Transfer from Cost Center A to Cost Center B will not effect in FI since both coming under same Company Code "A". ( Even through both belongs to different Profit Center )
This is applicable all the cost object.
is not correct.
In the real-time integration variant definition you have to decide under which circumstances a real-time integration posting shoul happen. If you use checkboxes the options are that whenever a cross company code, cross business area, cross functional area, cross profit-center, cross segment, ... CO posting happens if an FI update happens or not.
BR Christian