Simple transactions involve exactly two accounts. Transactions that affect more than two accounts are called complex transactions. In NV2, complex transactions are also referred to as distributions. Examples of complex transactions are customer invoices and credit memos with their details, bank deposits with their sources, salary checks with their various earnings and withholdings, and so on. Complex transactions, like simple transactions, can be added directly to account ledgers (in which case a journal entry is generated automatically) or to journals. However, instead of entering the amount and cross-account in the account ledger table, you access a transaction detail table and add the details as items in the distribution.
Each item in the transaction detail table is a separate detail of the transaction with its own cross-account, description and amount. Items on an account ledger that represent distributions can easily be identified since their cross-account fields are blank.