So we're back to a boundary argument, again. Partisans will draw the boundaries as it suits their argument.
Though, I do need to emphasise a point:
> subsets of the transaction
Each step in moving the information from the ATM to the General Ledger is itself a transaction. There are no "subsets of a transaction". If it's divisible, then it's not a transaction (this is the atomicity requirement of ACID).