Please consider this simple spreadsheet, which tracks a $1,000 loan that I gave to a friend, along with the friend's payments against that initial loan.
type date amount
------------------------------
DEBIT April 1st -$1000
CREDIT May 15th +$200
CREDIT June 15th +$100
------------------------------
My account balance: -$700
What is the formal accounting term to describe this? Is it a balance sheet? A ledger? Something else?
Thanks in advance for your help!