Validation for ACCOUNT and DESTINATION_ACCOUNT in AR_PAYMENTS_INTERFACE_ALL

All,

     I am doing AR Receipts conversion program. I will get a data file and need to load the data into the AR_PAYMENTS_INTERFACE_ALL table. During the load process, I need to validate the following two columns as well:

1. ACCOUNT

2. DESTINATION_ACCOUNT

Can anyone please guide me on what validations I need to do on this? From the description of the columns, I see that these are bank account numbers. However what exactly is the difference btw both columns. I can do a validation against BANK_ACCOUNT_NUM in IBY_EXT_BANK_ACCOUNTS.

Is that the correct validation???