What is the difference between accounting entries at the invoice distribution level and the accounts

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What is the difference between accounting entries at the invoice distribution level and the accounts

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Hello All,

I'm technical into tech area and exploring the functional areas now. While reviewing invoice I could see accounting entries at the invoice distribution and as well few accounting entries once the invoice is validated.

Would like to understand how this accounting entries generated and which accounting entries flow to GL.

below are the accounting entries at the invoice distribution

Below are the accounting entries once the invoice is validated and accounted

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