User permission bug?

I create User Permission for User 1 for the Cost Center 1. Link Account 1 with Cost Center 2, link Account 2 with Cost Center 2. Create Payments Entry 1 from Account 1 to Account 2 with Cost Center 2. User 1 do not see Account 1, Account 2 and Payment Entry 1 in lists, but has access to them with direct link like desk#Form/Payment%20Entry/ACC-PAY-2019-00002 or desk#Form/Account/TestCash%20-%20U
Is this user permission or just simple “hide in list”? I am confused. Tested in v11.1.4

Please explain this behavior to me.

In v11.1.14 not reproduced.