A sales ledger records the sales your company has made and the amount of money your company has received for goods or services sold. The ledger also generates an 'Aged Debtors' report showing you, at a glance, how much is owed by your debtors. This is particularly useful in chasing outstanding invoices.

A purchase ledger records all purchases made by your business. It maintains a record of your company's outgoings as well as money owed by your creditors.

A direct expenses ledger records products or services relating to sales labour, marketing your product or service, including commissions, promotions, advertising.

The Overheads Ledger records all your overheads expenditure, such as Rent, Heat Light & Power, Motor Expenses, Travelling, Printing and Stationery, etc.