GL dummy account

In order to offset an open invoice with a credit memo (without any cash previously in the account), I need to create a dummy account to do it.  I tested the newly created dummy 1.111111 in PY and it works just fine as intended. 

 

I am not so sure if a dummy account created in the General Ledger would create any risk/ramification in the receivable system for reconciliation or month end/year end closing.  Any thoughts or suggestions about this would be greatly appreciated.

Thanks,

KariL