You might be thinking of a "journal": Journals and ledgers are where business transactions are recorded in an accounting system. In essence, detail-level infor

You might be thinking of a "journal": Journals and ledgers are where business transactions are recorded in an accounting system. In essence, detail-level information for individual transactions is stored in one of several possible journals, while the information in the journals is then summarized and transferred (or posted) to a ledger. The posting process may take place quite frequently, or could be as infrequent as the end of each reporting period. The information in the ledger is the highest level of information aggregation, from which trial balances and financial statements are produced. https://www.accountingtools.com/articles/what-is-the-difference-between-a-journal-and-a-ledger.html https://www.accountingtools.com/articles/what-is-the-differe... A ledger can be created from a journal (transaction log), but then again, many other kinds of things can be created from a transaction log (e.g., the "World Computer" idea for Ethereum).