Business objects are the elements part of your domain model.
What is the domain model? The domain model describe what your system does from point of view of the real-world. The domain model describes the logical relationship between the elements and the constraint between them.
Business object, business entites, or simply entities are somehow exchangeable terms. There refer to what the software solution will represent in the real world, this can be client
, account
, documents
, etc. This can be whatever your solution is supposed to address.
This then excludes purely technical objects which are only there only to solve implementation issues.
We use the term entities, because these elements exist (they have an existence) outside of the software. In other words, the software is a representation of these elements.
See: