Journal entry

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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:


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


  • Financiële transactie
  • Transactie
  • Gebeurtenis.

What happens in the bookkeeping

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

English: Journal entry.


  • Journaalpost
  • Boekingspost
  • Boekingsfeit - Less common term?