Difference between General Accountant and General Accountant Restricted roles

Hello,

What is the key differences of General Accountant and General Accountant restricted roles?

For example, I have a user who only has access to two primary ledger books under the General Accountant role. However, the user was able to post a journal entry to the 3rd primary ledger book to which he does not have access to. I am not sure how he was able to post the journal entry to the third primary ledger book without data security access for the third ledger book? Any thoughts are greatly appreciated.

Thank you,

Arslan