The Gnucash community has had this discussion many times in the past. My 
recollection is that the following terminology is accepted:
* Each line is a "split," and thus a basic transaction has two such splits. 
* A transaction with more than two splits is referred to as a multi-split 
transaction. 

This terminology is not fully-agreed, but this is my recollection of those 
previous discussions. The best alternative terminology I recall was to use the 
word "entry" for what is now called a split, and reserve "split" for 
transactions with more than two entries. But that terminology has never been 
adopted by the community or in the documentation. 

⁣David T.​

On Jan 18, 2024, 8:02 PM, at 8:02 PM, Adrien Monteleone 
<adrien.montele...@lusfiber.net> wrote:
>Fair enough. We need a new term for one of these things. It is a 
>repeated source of confusion & consternation.
>
>Regards,
>Adrien
>
>On 1/18/24 9:54 AM, Michael or Penny Novack wrote:
>> Except I would never refer to a transaction that affect JUST TWO 
>> accounts to have any "splits". When I use the term "splits" I mean
>that 
>> either there is more than one debit account, more than one credit 
>> account, or both. ALL transactions involve at least two accounts, at 
>> least one debit and at least one credit. That is fundamental to
>double 
>> entry bookkeeping.
>
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