When double-entry accounting is used, the balance sheet identifies both the resources controlled by the entity and those parties who have claims to those assets.
Double-entry accounting is a standard accounting method that involves each transaction being recorded in at least two accounts, resulting in a debit to one or more accounts and a credit to one or...
These would simply be called "branch entries." The textbook entitled "Meanings of Accounting" by B. Simpsen is a good source for learning more about accounting topics.