Line Item
A line item holds detail of a transaction. In a sales order, each line item represents a product or service. So for a sales order in which you are selling 3000 labels and 5000 disks, you would have two line items: One for the labels and one for the disks. In Cash Receipts, each line item represents one invoice to be paid on a particular check number. So if the customer has paid off five invoices with one check, the transaction would have five line items.