I was trying to familiarize with some of the nuances of the General Ledger Parameters module in Dynamics 365 for Operations using https://mbspartner.microsoft.com/D365/CourseModules/1643
However it was difficult to understand the effect of setting the accounting rules option in the General Parameters – Ledger Accounting rules -> Financial Dimensions -> Values used for summary account.
The below link by Ludwig Reinhard was of great help to understand how this setting affects the posting on the liability summary account.
I now know another blog site that I definitely need to go through https://dynamicsax-fico.com/author/ludwigreinhard/
Hope this helps