Journal Entry

A journal entry is a financial record of what a company has done. The record can be done on paper, but more often journal entries are computerized.

If I bought a freezer for $50,000, I would write this journal entry:
  Freezer $50,000
  Cash $50,000

This entry records that the company owns a freezer and it paid cash.

https://accounting.uworld.com/cpa-review/lc/accounting-dictionary/term/journal-entry/