Would a word as simple as "credits" for the second situation work?

I like that it's very simple, but I think it would be too easily confused with "credit" transactions, ie, charging something on a credit card.

Thanks though.

Slava,

Yes, I went with "parties". Thanks anyway.

I'm writing a financial program, and I need some help coming up with some terminology. I'm looking for an umbrella word or short phrase that covers both payees and the sources of money. Also, what is an umbrella word or short phrase that covers accounts like checking, savings, money market, and if p...

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