Sales invoice view screen eliminates account column & shows description column even without the need to enable “description-column” check box option in invoice edit screen
Whereas, in credit/debit note only account column is shown when description-column" check box is not selected in edit screen
Note- in both the above scenario description column already contains text
In my opinion sales invoice behavior should be considered as default behavior as it does not introduce description column in edit screen & thus reduces complexity, & shows description column only in view screen & removes account column