In real-life bookkeeping the journal entries contain a lot of metadata which link the individual entries to other objects such as invoices, fixed assets (computers, equipment, furniture, etc.), contacts.
In an organisation's accounting (Alice LLC), the basis entry would state a debit (increase of expense) in the book expenses account, credit (decrease of asset) in the cash balance. The complete entry would then make a reference to the invoice/receipt of the purchase and the contact details of the bookstore (address, chamber of commerce registration ID, tax number, etc.).
The exact level of detail is determined by how 'complete' your books are supposed to be. A book expense might not mean much to Alice LLC (which does not deal in book sales/purchases), but a laptop should (see more on the subject of fixed asset registries), or a large invoice from a business from a different country (which will require a lot more diligence with tax 'metadata').
On the other hand, the bookstore definitely cares more about books and will then consider the sale and replenishment of its book inventory, and once again introduce more meta-accounting data (see more on the subject of management/manufacturing accounting).
In an organisation's accounting (Alice LLC), the basis entry would state a debit (increase of expense) in the book expenses account, credit (decrease of asset) in the cash balance. The complete entry would then make a reference to the invoice/receipt of the purchase and the contact details of the bookstore (address, chamber of commerce registration ID, tax number, etc.).
The exact level of detail is determined by how 'complete' your books are supposed to be. A book expense might not mean much to Alice LLC (which does not deal in book sales/purchases), but a laptop should (see more on the subject of fixed asset registries), or a large invoice from a business from a different country (which will require a lot more diligence with tax 'metadata').
On the other hand, the bookstore definitely cares more about books and will then consider the sale and replenishment of its book inventory, and once again introduce more meta-accounting data (see more on the subject of management/manufacturing accounting).