AX 2012: Правила именования объектов

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Accounting distributions and subledger journal entries are the foundational pieces of the new accounting framework. Accounting distributions enable a user to define how amounts on a source document impact account balances, such as ledger accounts in General ledger or projects. A subledger journal entry is the accounting entry created for a source document. The subledger journal entry remains in the subledger and can be previewed before a source document is journalized.
With the addition of subledger journal entries, additional performance optimization and summarization rules can be defined for the transfer of the subledger journal entries to General ledger. The transfer process can be defined to occur synchronously or asynchronously. During the transfer process, a user also has the option to summarize the subledger journal entries for similar source documents to reduce the quantity of data in General ledger.
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New functionality
Before you journalize a source document, you can preview the accounting entry to verify that the amounts are being journalized to the correct ledger accounts. This view of the accounting entry is called a subledger journal entry.
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New terminology is used in Microsoft Dynamics AX 2012, as shown in the following table.

Journalize - To record a documented business event in the subledger journal.
Post - To record the monetary value of an economic event in a specific account, or to summarize and reclassify general and subsidiary journal account entries into general and subsidiary ledger account entries.
Source document - An original record that evidences the occurrence of one or more business events.

Journal entry - A record of a business event.
Transaction - A social or physical economic exchange action.

Это из "New, Changed, and Deprecated Features for Microsoft Dynamics AX 2012" (56 страница и далее). Там много информации.