Journal entry

What you basically do when bookkeeping, is that events or transactions happen in the world, and they are being recorded in the bookkeeping. Let's try to get this jargon right:

What happens in the real world

The stuff that happens in the real world, that is relevant for the bookkeeping:

English:

• Event
• Transaction
• Financial transaction
• Bookkeeping fact - Not a common term

Dutch:

• Financiële transactie
• Transactie
• Gebeurtenis.

What happens in the bookkeeping

The equivalent of these 'real-worl events', in the administration:

English: Journal entry.

Dutch:

• Journaalpost
• Boekingspost
• Boekingsfeit - Less common term?