Hi Pawan,
Below there's a screen shot that explain the two view,s e.g:
In the entry view, you have a credit to vendor of 11,000. But with the splitting, you have the same document but splitted in two. The balance is zero to do split.
The entry-view is a document without splitting like a 4.6C. It is easily to view the document like this because the document in detail and the CO object too.
JPA