A transfer of funds between two accounts (the transaction or logical unit of work), for example, should include the debit to one account (one SQL statement) and the credit to another account (one SQL statement). Both actions should either fail or succeed together as a unit of work; the credit should not be committed without the debit. Other non-related actions, such as a new deposit to one account, should not be included in the transfer of funds transaction.
In addition to determining which types of actions form a transaction, when you design an application you must also determine when it is useful to use the BEGIN_DISCRETE_TRANSACTION procedure to improve the performance of short, non-distributed transactions.