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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.

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    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 '16 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 '16 at 17:07
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    "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 '16 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 '16 at 17:45
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    @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 '16 at 17:51
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I worked in finance for a long time, and the usual word was "booking", or sometimes "entry".

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