Hi

Check with the example given,

For eg: Company Employee welfare project:

Employee welfare is linked with the project. so it is calculated every year with a particular amount, which may be used as the income amount, such as the other income (indirect income). so that % of the amount is scheduled for that project, we need to create a project income account eg create an employee welfare account. when we started the automatic transfer we used the original account from other income we can set the source as other income. so the amount is reduced from income to add the welfare amount. income reduced the liability also reduced so debit occurs, the receiving object is an asset, the asset is increased then there occurs debit. so we set it as the automated process we can post the journal entry in every year

Hope it helps