posting unit

[PIEKNA]

Пожалуйста, помогите перевести.

Выражение встречается в следующем контексте: Primary vs. Secondary controls.
Primary: of preventive and detective nature. They are processes from the initiation to the completion of a transaction. Each unit is responsible to develop its own primary control procedures as part of its operational procedures as to ensure accuracy and completeness of the accounting data. End-of-Day procedures are considered as primary control since they are carried out at posting unit level.

Заранее спасибо

[Irisha]

подразделение, делающее проводку?