Here is a part of Field list of Item table.
Enabled Field No. Field Name Data Type Length
Yes 1 No. Code 20
Yes 2 No. 2 Code 20
Yes 3 Description Text 30
And from Value Entry table...
Enabled Field No. Field Name Caption Data Type Length
Yes 1 Entry No. Entry No. Integer
Yes 2 Item No. Item No. Code 20
Yes 3 Posting Date Posting Date Date
No real difference...