Use separate records for each balance and record transfers or allocations explicitly where the system permits them. A combined total can hide which account has usable units and who is responsible for a particular deduction.
Identify each balance clearly
Give every supplier or subordinate balance a stable internal reference. Record its opening quantity, additions, deductions and closing quantity. If balances cannot be transferred, do not treat them as interchangeable simply because they use the same word “credits”.
Record allocations as linked events
When an approved transfer or allocation occurs, record both sides with the same reference. This helps explain why one balance fell while another rose. Do not create a transfer entry based only on an intention; wait for the action and its result to be confirmed.
Reconcile at the appropriate level
Review each account against its own panel history where available, then compare the combined record. Investigate discrepancies before using the aggregate figure for purchasing decisions. Keep permissions and agreement conditions alongside the ledger because a numerical balance does not explain how it may be used.