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:
- Financial transaction
- Bookkeeping fact - Not a common term
- Financiële transactie
What happens in the bookkeeping
The equivalent of these 'real-worl events', in the administration:
English: Journal entry.
- Boekingsfeit - Less common term?