when we use Pre-Approved batch with accounting entries transfer to GL option, when the misc clearing

Hi All

can any one will help for the below point

 when we use Pre-Approved batch(miscellaneous entry) with accounting entries transfer to GL option, when the misc clearing a/c will knock off?

when i pass miscellaneous entry accounting entries are like

Dr   A    CIP a/c

 Cr  B     Misce Clearing a/c

when the account B will clear in GL?

Thanks,

Bramha.