Create Accounting (with Transfer to GL parameter as Yes) will transfer only the journal entries to GL, which have been created by this Create Accounting run.
To transfer the jounral entries to GL, which have been accounted by other Create Accounting (with Transfer to GL parameter as No) run, Transfer Journal Entries to GL concurrent program needs to be run.

Online Accounting:
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Draft will create journal entries, which are not final, which means they are not ready to be transferred to GL.
You can see the accounting in xla_ae_headers and xla_ae_lines.