Accounts Master
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The Ledger
A ledger is a group of accounts.
Different types of ledgers
are:
* Sales Ledger } This ledger contains the accounts of debtors or
or Debtors Ledger } customers
* Purchase Ledger } This ledger contains the accounts of creditors or
or Creditors Ledger } suppliers
* General Ledger } This ledger contains all the accounts other than
or Nominal ledger } debtors and creditors
* Private Ledger } This ledger contains the capital account and
the drawings account of the owner of the
business
MULTIPLE CHOICE QUESTIONS
Assignment Questions
PAST PAPER QUESTIONS
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