Ledger

 Ledger : tally me accounts ko ledger bola jata hai. jab bhi tally me koi entry karte hai to usme kam se kam 2 ledger use hote hai jisme se ek ko Dr. aur ek Cr. kiya jata hai..

for Ex. Cash pay to Ram 55,000/- 

yaha 2 ledger hai cash and ram

ham jo bhi ledger create karte h vo apne nature ke acording 28 groups me se kisi ek group ke under aate h

just like

ledger name : cash

under             : cash in hand

ledger name : GST

under            : duty and taxes

ledger name : HDFC

under            : bank account