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http://accfinweb.account.strath.ac.uk/df/c1.html
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Edmond Degrange's La Tenue des livres, however, had a far more constructive effect and went through 39 editions after 1802. He innovated both the "American" system and the Five-Account (Cinquecontiste) School. The former unjustified appellation (Stevelinck, 1970, 157, suggests columnar accounting was first called an American system by a Belgian, Roland, in 1852) was applied later to a journal with columns adequate for many ledger analyses commended first by Degrange as offering a quick and up-to-date overview. Bookkeeping labour, especially in small firms, was much reduced for those content to know Dr. and Cr. totals and balances for cash, goods, bills receivable and payable, and profits/losses. Later he was to add a Miscellaneous column covering transactions with classes not covered by the chief five (Degrange, 1802, 294).
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Note added at 4 days (2006-01-03 02:09:19 GMT)
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General journal
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The general journal is a book of original entry in which double entry recording is done (debiting one account and crediting another account with the same balance). It should be carefully noted that the balance of debit and credit side should be equal. A general journal usually includes (1) date of transaction, (2) titles of affected accounts, (3) dollar amount of each debit and credit, and (4) explanation of the transaction.

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Note added at 4 days (2006-01-03 02:26:42 GMT)
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согласно данной статьи http://buh.ru/document-638
форм счетоводства имеется:

Цикл статей о формах счетоводства-
Формы счетоводства. Венецианская форма Луки Пачолл
Новая итальянская форма счетоводства
Немецкая форма счетоводства
Французская форма счетоводства
Американская форма счетоводства
Русская "тройная" форма счетоводства
Логисмография
Интегральная форма счетоводства
Шахматная (матричная) форма счетоводства
Мемориально-ордерная форма счетоводства
Журнально-ордерная форма счетоводства
Таблично-перфокарточная форма счетоводства

наверное правильно будет переводить описательно с объяснением советской реалии.

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Note added at 4 days (2006-01-03 03:01:45 GMT)
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то что журнал-ордер это journal-ledger, подтверждает анализ этих двух отрывков:
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Появление первых счетных машин (арифмометр и др.), распространение карточек и копировальной бумаги привело к возможности построения принципиально новой формы для крупных предприятий. Ее описал в 1914 году французский бухгалтер Жан Батист Дюмарше, назвав интегральной. Об интегральной форме счетоводства рассказывает наш постоянный автор и ведущий рубрики Я.В. Соколов, д.э.н., профессор, член Методологического совета по бухгалтерскому учету при Минфине России.
Содержание статьи:

* Интегральная форма счетоводства

Интегральная форма счетоводства

Основная идея формы заключалась в том, что на каждый счет открывалось два журнала: один - для дебетовых оборотов, его впоследствии назовут ведомость, и другой - для кредитовых оборотов, который получит название журнала-ордера. И ведомости, и журналы-ордера совмещали регистрацию по хронологическому и систематическому принципу.

....

3.4 The Integral System
The Integral System appears as a total formula, where all the other systems are mere
specific cases, more or less imperfect, whose source is more or less true. The aim of the
accounting practice is to determine the variations of the Balance Sheet and explain its
functioning.
Taking as reference the “Asset” account , Dumarchey suggests that all sub-accounts
we want to know should be deducted from it, call it Asset Journal. After getting the first
series of accounts, we can deal with each of these accounts until we get to a series of accounts
that are not divisible.
This process has some drawbacks, such as, a correct division of the work when there is
a considerable volume of business, delay in establishing the primary accounts, considering the
date when the transactions took place and the repetition of the movements, according to
successive developments.
If we consider the opposite, that is, recording in a Chronological order the primary
accounts, and then report it in General Accounts, the previous drawback is avoided, however
this results in numerous mistakes and a considerable division of the work.
Page 14
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This way the integral system should not be purely synthetic, or purely analytical, but it
should be mixed
8
, showing the advantages of each type and avoiding the drawbacks.
Based on the presumption that “an analytical Journal is always an Account”,
Dumarchey classifies the accounts in three distinct categories: Assets, Liabilities and Owners
Equity and net income. On the other hand, he understands that, at any given time, the total of
all the debits is equal to the total of all the credits, and, in the same way, the total of the debit
balances is the same as the total of all the credit balances.
Therefore the author states (1943, pg. 211) “ All Journals will have a corresponding
Ledger and vice versa”, there being as many Journals as Ledgers, therefore a “Ledger” is
concerned with a set of accounts that come from a common general account.
The Journal – Ledger appears as follows:


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Note added at 4 days (2006-01-03 03:15:50 GMT)
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отталкиваяся от этой фразы:
"Во-вторых, равноправность, зеркальность дебета и кредита в реальной жизни требуют как дебетового (ведомости), так и кредитового (журналы-ордера) разложений, что и привело на практике к тому, что самые важные счета велись по интегральной, а не журнально-ордерной форме."

я бы предложил "system of accounting based on credit ledgers"