What do you mean by subdivision of ledger?


When the size of an organisation is very large and there are a number of accounts, it is not possible to keep all these accounts in a ledger. Generally, the following three kinds of ledgers are maintained by such organisation:

Debtors’ Ledger:

It contains the accounts of all the customers to whom goods have been sold on credit.

How to create Debtor Ledger Account in Tally.ERP 9? - AccountsGuy.Net

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Creditors’ Ledger:

It contains the accounts of all the suppliers from whom goods have been purchased on credit.

General Ledger:

It contains all other accounts except customer accounts and supplier accounts.

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