The event types in this subset of Internal Accounting are used for internal loans, which have to be paid back unlike operational transfers. The one transaction model of the Internal Exchange Transaction (IET) transaction type is the most common method used to record such a transfer, but the two transaction model is also available with the Internal Transaction Initiator (ITI) and Internal Transaction Agreement (ITA) transaction types. The Journal Voucher is also a viable data entry tool.
Please look to the "Debt – Accounting Model" section for details on the event types used for internal loans as well as external loans.