It seems like one of your accounts is a liability account and one is a bank account.

You could try using a bank transfer or liquidity transfer account then you create a journal entry for the loan/liability crediting the liability and debiting the bank transfer account 

then for the bank account you would not use a journal but rather bank statement to recieve the money in which would show up in reconciliation thus debiting the bank account and crediting the bank transfer account 

this would then be able to be reconciled like normal on the bank account 

Mmmm, I thought that I posted something this morning but don't see it so will try to re-post it now.

Ref:

1. https://www.nonprofitaccountingbasics.org/accounting-bookkeeping/line-credit

2. https://bizfluent.com/info-7735969-accounting-recording-line-credit-entries.html

3.  https://investinganswers.com/financial-dictionary/debt-bankruptcy/line-credit-loc-1733

I am not an accountant but can assure you that my bank used my house as collateral to issue me a line of credit and if I don't pay it back they can foreclose on my home. The links above say as much.

In response to Ermin's comment, my challenge is not how to record an expenditure 'after' the money is reflected in my bank account (such as paying for a chair).  Rather, the challenge is showing how the money was deposited there to begin with.  My understanding is that, using a journal entry, I would debit the bank account and credit the liability account in a like amount.  The problem is that while I can do this with a journal entry, journal entries do not show up when reconciling my bank account through Odoo.  I have tried to elaborate on this a little more here:

https://www.dropbox.com/s/7j3vvidla15d8g1/ReceiveMoneyOptions_temp.docx?dl=0

Thank you for taking the time to review this and any constructive suggestions on how to proceed. 

ADDENDUM:  After some additional research I believe that I've come up with a solution to the problem described above.  I've included images for ease of reading so, for those who may be interested, please read this:

https://www.dropbox.com/s/qyzvopu2ke08y8h/Solution.pdf?dl=0

If your question is to balance the $100 Debit in the account Bank 1234 which is actually coming from the Shareholder's equity then technically speaking it would be another journal entry related to you "Letter of credit" which is  credit $100 to Bank 1234 against debit of $100 towards shareholder's equity.

You may still consult a chartered accountant to check if LoCs are accounted for this way.

Your collateral does not create a loan and not a owner's equity account. It also does not create funds on your bank account. The links you have provided do not relate to the act of securization of a line of credit nor the establishing of equity on your collateral. It is simply the way of accounting of funds drawn from a line of credit.

According to my knowledge, a line of credit is a limit to which a bank account may be credited. Therefore the bank account balance gets negative and the account becomes a liability instead of an asset. It is possible to use to separate accounts depending on the sign of the balance for this, but I see no use for that, it is unnecessary complexity as long as there is no legal requirement.

However, if you want to reconcile bank transactions with regular accounts (such as liabilities accounts), you can define reconciliation models. I use such models for example for directly posting to and reconciling bank transactions with shareholder's current accounts or expenses, such as gas expenses and the like.