Record-level posting accounts and SuiteScript flexibility meet a configuration-governed platform.
The defining translation
NetSuite pushes posting-account selection down to the individual item, customer and account record, and lets SuiteScript reshape behaviour at runtime. D365 F&O centralises that logic in posting profiles and requires the scripted layer to be re-expressed as extensions, workflow or Power Platform.
Signature change
Per-record posting accounts → Item groups + posting profiles