But this SAP Help Portal document :
http://help.sap.com/saphelp_nw70ehp2/helpdata/en/aa/4734970f1c11d295380000e8353423/frameset.htm
Supports what has been mentioned by Balaji Sha .
Just curious to know the real fact , though I am a hard core INTO CORRESPONDING FIELDS user and don't waste my time ordering the fields in the manner they are present in DB table underneath.