[78-L] "A" vs "B" sides

[Lloyd Davies]

Folks,    I'm hoping for a simple answer to my conundrum.  When cataloguing my records, I find often that there is no clear "A" or "B" side, so I don't know which song to list first in my entry.
    I tend to list first whichever side has the earlier matrix number, but this doesn't work when the sides were recorded in different studios in different cities and have different numbering systems.
    Any advice?
    - Lloyd in Calgary