if a complete financial transaction, such as the payment of a purchase would be considered as one Business Transaction, the recording of this will likely be scattered over more than one Item in the book-keeping system (daybook, ledger, etc.).

The daybook is "a ledger in which transactions have been recorded as they occurred [syn: journal] 2: an accounting journal as a physical object; "he bought a new daybook"

The "jefe" in this case is the "custodian" (One that has charge of something; a caretaker)

Some sites:

Pal Employees Savings And Loan Association, Inc vs NLRC : 105963 ...
... re-assigned to the position of a ledger custodian effective December 1, 1989.
... appointed by respondent as its ledger custodian on December 1, 1989. ...
www.supremecourt.gov.ph/ jurisprudence/1996/aug1996/105963.htm - 109k

Color Codes, Markings, and Letterings
... received, expended, or transferred is accurately identified by NALC/DODIC and lot
number and that these quantities are reported to the ledger custodian as soon ...
www.tpub.com/gunners/25.htm - 17k - Supplemental Result - Cached - Similar pages

GR No. 105963
... of a guard will be abolished effective November 30, 1989, and that complainant will
be re-assigned to the position of a ledger custodian effective December 1 ...
www.lawphil.net/judjuris/ juri1996/aug1996/gr_105963_1996.html - 54k - Supplemental Result - Cached - Similar pages

[PDF] AMMUNITION, MAGAZINES, AND MISSILE HANDLING
File Format: PDF/Adobe Acrobat - View as HTML
Page 1. CHAPTER 2 AMMUNITION, MAGAZINES, AND MISSILE HANDLING In the preceding
chapter, you learned about the raw materials that ...
www.globalsecurity.org/military/ library/policy/navy/nrtc/14110_ch2.pdf - Supplemental Result - Similar pages

[PDF] SimCorp Dimention 38413
File Format: PDF/Adobe Acrobat - View as HTML
... Clients Broker/ Exchanges External general ledger Custodian/Clearing (SWIFT
MTxxx) External general ledger External STP External STP ...
www.simcorp.de/upload/stp.pdf - Supplemental Result - Similar pages