Below are three sample ledgers with detail columns.
Watson is a customer. The narrow highlighted block (line 7 to 11) shows the detail columns of a sales invoice for the invoice header and the detail items. Line 21 is a "Bank Deposit" transaction showing a payment received from the customer. It is not bolded (because there are no detail items) but it does stand out with the "Date", "Journal" and "Cross Account" columns displaying values.
PST is a liability trade tax account. Here the detail columns display information from the sales transaction detail item.
Logan 530 is a finished goods inventory account. Line 10 is from a purchase transaction detail item which (debits) increases the inventory account. Line 11 is from a sales transaction detail item which (credits) decreases the inventory account.
