in my code you will see that . i created 2 entries / line items ... one for credit and second for debit like journal entries...and in both entries the account is diffrent ... for debit i used expense account and for credit i use income account ... and in account move record i used specific journal eg. vendor journal
mov_line_credit = {'move_name': 'test invoice',
          'move_id': invoice.id,
            'debit': 0.0 ,
            'credit':  amount,
          'date': date,
          'partner_id': partner,
          'product_id': product.id,
          'account_id': acc_p.id,
            'name':product.name,
            'exclude_from_invoice_tab': True,
            'quantity': 1,
          'price_unit': float(amount)}

mov_line_debit = {'move_name': 'test invoice',
            'move_id': invoice.id,
            'debit':  amount,
            'credit': 0.0 ,
            'date': date,
            'name': product.name,
            'partner_id': partner,
            'product_id': product.id,
            'account_id': acc_r.id,
            'quantity': 1,
            # 'exclude_from_invoice_tab': True,
            'price_unit': float(amount)}

ct = self.env['account.move.line'].sudo().with_context(
check_move_validity=True).create([mov_line_debit,mov_line_crediit])

Hello Hamza, I think you solved your problem? I have a similar one - could you pls be as kind as to share your final code? How and where do you call _recompute_dynamic_lines method? thanks for an hint.

Probably your problem is that, in version 13, account.move has two different relations defined for account.move.line.
One is: invoice_line_ids
The other is: line_ids

invoice_line_ids is just a subset of line_ids​

Please provide the full code.then easily found the problem

The reason we had miss match in journal item was because the create method wasnot calling _recompute_dynamic_lines method to recompute journal items.