Thank you. so it means there is no difference between posting generated account based and ledger based postings ? eg: in account based approach- we Have 2 different GL accounts for 2 different accounting principles. So while doing Valuation part of the journal entry - how will two different GL accounts be posted for same asset ? In ledger approach we can see these as there are two different ledgers involved , but here in accounts approach there is same ledger . Hence my doubt...