I'm making a bookkeeping database table for my personal finances as well as a potential business venture.

I need to name a column which refers to which company or person the transaction is done with. I currently call it "entity" in order to be able to work for "John Doe" as well as "Microsoft", and also the special value "abstract", which I used for the initial record in my table, which simply "sets the bar" of how much money I have in the bank account right now, which means it wasn't really an "income" but something that already exists.

However, "entity" does sound a little too abstract, perhaps. Is there a better/more standardized term for this?

  • 3
    How about Party? Inspired by: english.stackexchange.com/questions/148776/… Jul 8, 2020 at 1:05
  • 1
    A juridical person is still a person. John Doe is a person, and Microsoft is a person, too. That said, it's a database column, so you can name it absolutely anything you want, which is why this type of questions is off-topic here.
    – RegDwigнt
    Jul 8, 2020 at 11:09

2 Answers 2


I would say "subject". According to Lexico:

  • A person or thing that is being discussed, described, or dealt with.

Especially when dealing with transactions, “party” is common.

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