When you post a transaction that involves a bank account, the program creates a bank account ledger entry, which you can see from the Bank Account card by choosing Bank Acc., Ledger Entries.
Bank account entries can be created by posting from general journals; sales credit memos; purchase orders, invoices or credit memos; or posting of cash receipts, payments to vendors and refunds to customers and from vendors; or by running batch jobs.
You cannot change the contents of the fields in the Bank Account Ledger Entry table because the entry has been posted.