Transaction

Each of financial operations is called transaction - usually this means any of money transfers (from one account to another), expenses or incomes.

The principle of money transfer from one place to another is a dual recording method.

Some examples:

You're getting money from a cash dispenser.	This is a transfer from a bank account to a cash account
You're drawing a cheque	This is an expense from a bank account to an expense category
You're getting your month salary	This is an income to a bank account
You're paying your hotel bill with your credit card	This is an expense from your credit card account
You're transferring money to a credit card by a cheque	This is a transfer from your bank account into the credit card account