sold to Suresh what is ledger account
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suresh Dr.
to sales a/c
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The book in which various accounts are opened is called "Ledger "
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Afte recording the transaction in journal or subsidiary book / journal book , the transaction are classified. Classification is the process of grouping the transaction of one nature at one place,in separate account. The book in which various accounts are opened is called "Ledger ". Separate account are opened in the Ledger in the name of each person, whether customer or supplier .
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