Umbrella term for Invoice, Debit Note, or Credit Note

Those are all representations of a limited type of balance sheet:

[Merriam-Webster]
: a statement of financial condition at a given date

In this case, they are statements of what is owed by somebody or to somebody. They correspond to a specific subset of an overall account.


Note that while invoice is both a verb and a noun, debit note and credit note are only nouns. And if invoice is also being treated as a noun, none of those things are actually transactions in the first place.

Invoices, debit notes, and credit notes represent the result of one or more transactions, such as a sale or purchase, or other exchange of goods or services.