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An Account Is Given During Miscellaneous transaction. Is it used in the actual costing?

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Clarification needed on the account used during Miscellaneous transaction (any transaction for that matter that involves an account input)

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When I create a miscellaneous transaction, account is mandatory for miscellaneous receipt. Is this account used in final accounting ? As I understand , Costing derives accounts from Mapping sets. How does it know the actual account used?

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