Offset Acct
Specify the GL account to use for the offsetting entry. Must be a valid GL account set up (in GL Chart of Accounts) with a ‘null’ (blank) sub ledger code.
This account will be used any time the detail record is modified in another batch. If you do not use an offset account, then you must create another transaction to which the current transaction will balance. If you are using the Auto Reversal option, entry of an offset account is required.