Account Ledger

The account ledger shows detailed transaction history for a specific account, including a running balance.

Accessing the Report

Go to Finance → Reports → Account Ledger

Using the Report

Selecting an Account

  1. Choose a Fiscal Year
  2. Select an Account from the dropdown
  3. The ledger displays all entries for that account

Reading the Ledger

Column Description
Date Transaction date
Description Transaction description
Reference Transaction code or invoice number
Debit Debit amount (if any)
Credit Credit amount (if any)
Balance Running balance after this entry

Running Balance

The balance column shows how each transaction affects the account:

  • For debit-normal accounts (Assets, Expenses): Debits increase, credits decrease
  • For credit-normal accounts (Liabilities, Income, Equity): Credits increase, debits decrease

When to Use

Review the account ledger to:

  • Trace specific transactions
  • Reconcile accounts
  • Investigate discrepancies
  • Audit account activity
  • Understand how a balance was reached