In double-entry accounting, transactions are a series of debits and credits applied onto various accounts.

What English term could be used to represent something that is either a debit or a credit in a transaction (without specifically saying which one it is)?

Something like "ledger entry", but "ledger entry" is too vague.

  • 2
    Since each is an entry, please say why "ledger entry" is too vague. What else could it be but an entry signifying either a debit or a credit?
    – Andrew Leach
    Apr 26, 2016 at 16:56
  • Yes, I guess "ledger entry" could work, or alternatively "account entry". I'm just wondering if a term actually exists to represent that.
    – Flavien
    Apr 26, 2016 at 17:07
  • 1
    "Posting" as in there are five postings in xyz account: two are journals and the other three are from the cash book. Some use the term "booking".
    – BillJ
    Apr 26, 2016 at 17:15
  • I was about to suggest "transaction" until I re-read the sentence and realized that it was defining that term as a collection of the items you designate generically. If the terms "debit" and "credit" are also defined terms or terms of art in this context (e.g. a textbook or common accounting terminology), then a collective term for them in general English usage is irrelevant.
    – PellMel
    Apr 26, 2016 at 17:45
  • 1
    @PellMel But it's not irrelevant. The OP is seeking a neutral term (neither debit nor credit) in book-keeping for the entries in the ledgers. "Posting", "booking" or just "entry" are widely used
    – BillJ
    Apr 26, 2016 at 17:51

1 Answer 1


I worked in finance for a long time, and the usual word was "booking", or sometimes "entry".

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