When creating or editing a ledger account, you have the option to make it accessible for all or specific Divisions. This allows you to associate any Invoices, Bills, and Expenses to the Division.
To make an account accessible for all Divisions, check Accessible for all Divisions.
If you want the account to be accessible for specific Division(s), you can choose those from the Accessible for dropdown. This dropdown will show you all the Divisions in your company.
This account is only accessible for Division One, therefore when creating an Invoice, Bill, or Expense, Division One will be the only available division in the Assign to Division dropdown.
If the account was visible for all Divisions, it would have looked like this:
The user has the option to choose from any of the available company Divisions.