General Ledger

This guide explains how an ADMIN can inspect the postings and changing balance of one account or account group. No accounting background is assumed. For the all-account summary, read Trial Balance. For unfamiliar terms, use the Glossary.

What The General Ledger Answers

Open Accounting Reports > General Ledger, route /ledgers.

The General Ledger answers:

What was this account’s balance before the selected range?
Which posted entries increased or decreased it?
Which business documents or manual journals caused those entries?
What was the balance after the selected range?

The ledger is an investigation screen, not an editing screen. Corrections must use the supported cancellation, reversal, compensation, or CA-approved adjustment workflow.

Warning: A ledger proves only what was posted to the selected account scope. It does not prove that every real transaction was entered, that another account was not used by mistake, or that the accounting treatment is professionally correct.

The Report scope notice confirms that the screen includes matching system and manual postings and excludes unposted work.

Select An Account

The Chart of Accounts panel is on the left. Parent accounts can be expanded or collapsed. Select any account to open its ledger panel and retain its hierarchy path above the account name.

Use Search code or account name to filter the tree. Matching accounts and the parent path needed to reach them remain visible. Clear the search text to restore the full tree.

If no result matches, the panel displays No matching accounts. If no account is selected, the main panel displays Select an account and asks you to pick an account from the left tree.

Leaf Ledger And Group Ledger

After selecting an account, choose Leaf Ledger or Group Ledger.

Leaf Ledger

Leaf Ledger means direct postings to the exact selected account. It is not limited to accounts that have no children.

This distinction matters for parent accounts. Selecting a parent and choosing Leaf Ledger reveals amounts posted directly to that parent without mixing in its descendants. This is the correct drill from a Trial Balance row marked Direct.

The Ledger Entries description reads Entries posted directly to the selected account.

Group Ledger

Group Ledger includes the selected account and its full descendant subtree. It therefore includes:

postings made directly to the selected parent;
postings made directly to intermediate parent accounts; and
postings made to descendant final accounts.

The Account column identifies which included account received each posting. The Ledger Entries description reads Grouped entries across descendant leaf accounts; despite that short label, direct postings within the selected subtree remain included.

Use Group Ledger to explain a rolled Trial Balance row. Use Leaf Ledger to isolate one exact account or a parent’s direct postings.

Date Filters

The From and To fields are optional.

Leave both blank to review Any - Any, meaning all available dates.
Enter only From to include postings from that date onward.
Enter only To to include postings through that date.
Enter both to review an inclusive bounded range.
If both are entered, From must be earlier than or equal to To.

The current scope appears beside the filters. Select Reset Filters to restore Leaf Ledger and clear both dates. Resetting filters does not change the selected account.

When you drill from Trial Balance, the ledger opens with that report’s From and To dates and the appropriate ledger mode already selected.

Opening, Movement, And Closing

Four summary cards appear above Ledger Entries:

Opening Balance: net balance from matching postings before From. It is zero when there is no earlier matching activity or no lower date bound.
Total Debit: gross matching debits within the selected range.
Total Credit: gross matching credits within the selected range.
Closing Balance: opening balance plus debits minus credits.

Each entry’s Balance is the running result after that row:

previous balance + debit - credit = new balance

The ledger uses a signed balance. A positive amount is net debit and a negative amount is net credit. Credit-normal accounts such as Revenue, Accounts Payable, and many Equity accounts can therefore normally show a negative running or closing balance. A negative number is not automatically an error; compare it with the account type and expected business activity.

In Group Ledger, the opening, running, and closing figures combine the selected account’s whole subtree. Use the Account column to see where each movement was posted.

Reading Ledger Entries

The table contains these columns:

Column	What to review
Date	The accounting date controlling where the posting appears.
Account	Group mode only; the exact account that received the posting.
Source	A source link where the application has a matching document screen, plus the source-type label.
Memo	Line or entry description and visible adjustment summary.
Debit	Debit amount for the line, or `-` when zero.
Credit	Credit amount for the line, or `-` when zero.
Balance	Signed running balance after the line.

The badge above the table shows the number of matching entries and BDT. If nothing matches, the table displays No ledger entries found for the selected filters.

Source Links And Posting Types

The ledger combines two kinds of posted records:

system entries created by supported business workflows; and
posted Manual Journal or contra entries.

Where available, select the source link to open the relevant Manual Journal, Commercial Invoice, Supplier Bill, Goods Receipt Note, Delivery Challan, Expense Entry, Supplier Payment, Customer Receipt, or LC Realization.

Some source types do not currently have a direct document link on this screen. In that case, the source identifier and source-type badge remain visible. Use them to search the corresponding Journal Entries, document list, audit evidence, or handover records.

Do not judge an entry only by the source link text. Review its date, source-type badge, memo, amount, and the linked document’s status and business date.

Adjustment Evidence

A manual adjustment is marked Adjustment in the Memo column. The screen also shows its reference and who provided it when present. Select Manual Journal to review the full evidence, including:

reference;
reason;
provided by;
related accounting period;
external working-paper reference, when supplied; and
the corrected voucher link, when the adjustment compensates another journal.

CSV and PDF exports preserve the available adjustment evidence. The PDF labels it under Memo / Adjustment Evidence.

An adjustment label proves that evidence fields were recorded; it does not prove that the adjustment was approved or professionally correct. Retain the CA approval and supporting working paper outside the application where required.

Reversals Remain Visible

Cancellation and correction workflows preserve the original posting and add a separate compensating entry. They do not erase history.

Expect to see both:

the original debit or credit; and
a later entry with the opposite effect and a reversal source type.

The original and compensation both affect the running balance on their respective dates. The General Ledger PDF marks a reversed original with [REVERSED]. Source types ending in _REVERSAL identify compensating entries.

Do not delete one side from an exported workpaper. Review why the reversal occurred, whether its date is appropriate, and whether the resulting closing balance is correct. See Corrections And Reversals.

Unresolved Account Limitation

General Ledger can open only an account that currently exists in the Chart of Accounts tree. A Trial Balance Unresolved row represents a posting whose account cannot be resolved and therefore has no ledger drill link.

The unresolved amount still contributes to Trial Balance totals and reconciliation. Do not conclude that it is zero merely because it cannot be opened here. Preserve the Trial Balance warning and ask the system administrator and CA to investigate the missing account reference.

Continuing BDT 100,000 / 150,000 Example

Assume the complete example cycle occurs within the selected range and there are no opening balances.

Inventory

Select Inventory and Leaf Ledger:

Event	Debit	Credit	Running balance
Goods Receipt Note receives inventory	100,000	-	100,000
Delivery Challan dispatches all inventory	-	100,000	0

The cards show Opening Balance 0, Total Debit 100,000, Total Credit 100,000, and Closing Balance 0.

If From is after the receipt but includes dispatch, the BDT 100,000 receipt is part of Opening Balance, not Total Debit. Dispatch then credits BDT 100,000 and closes Inventory at zero.

Accounts Receivable

The Commercial Invoice debits Accounts Receivable BDT 150,000. The Customer Receipt credits it BDT 150,000. Its closing balance is zero after collection.

Revenue And Cost Of Goods Sold

Revenue receives a BDT 150,000 credit, so its signed closing balance is -150,000. Cost of Goods Sold receives a BDT 100,000 debit, so its signed closing balance is 100,000. Together they support the simplified BDT 50,000 gross profit before other expenses and taxes.

Bank

Supplier Payment credits Bank BDT 100,000 and Customer Receipt debits Bank BDT 150,000. Assuming no opening bank balance or other activity, Bank closes with a net BDT 50,000 debit balance.

Export CSV Or PDF

First review the selected account, Leaf Ledger or Group Ledger, dates, summary cards, entry count, and source evidence. Then use:

CSV for all matching ledger entries in spreadsheet-ready form; or
Download PDF for an A4 landscape ledger with included-account summaries, entries, adjustment evidence, and totals.

The export includes the complete filtered ledger, not only rows currently visible on screen. In Group Ledger, it includes all accounts in the selected subtree.

Configure a nonblank company name in Company Settings before exporting. Possible messages include CSV download failed, PDF download unavailable, and PDF download failed. If PDF is unavailable, follow the displayed instruction to set a company name.

Do not edit an export and treat the result as an application-generated ledger. Retain the original file with the source documents, adjustment approvals, reversal reasons, and review notes. See Exports And CA Handover.

Investigation Workflow

Use this workflow when an account balance or transaction is unexpected:

Start from the relevant Trial Balance row or select the account under Chart of Accounts.
Confirm the exact account code and hierarchy path. Search by both code and name when similarly named accounts exist.
Choose Leaf Ledger for direct postings or Group Ledger for the complete subtree. For a parent account, compare both modes to isolate direct parent postings.
Confirm From and To. Determine whether the questioned amount belongs in Opening Balance or in-range movement.
Recalculate the path from Opening Balance through each debit and credit to Closing Balance. Identify the first unexpected running balance.
Review the entry’s account, source-type badge, memo, and adjustment label.
Follow the source link. Confirm the source document’s business date, amount, status, party, and posting or cancellation action.
Look for the original and compensating entries when a cancellation, reversal, or correction occurred. Check the adjustment’s evidence and corrected-journal reference.
Compare the account back to Trial Balance over exactly the same dates. Review readiness and unresolved-account warnings separately.
Correct through the supported business workflow or post a CA-approved adjustment. Rerun the ledger and Trial Balance, then retain the evidence.

Troubleshooting

Message or symptom	What to check
Error loading ledgers	Read the displayed error, correct the account or date selection, then select Retry.
No matching accounts.	Clear or shorten Search code or account name. Check the account’s exact code and whether it exists in Chart of Accounts.
Select an account	Pick an account from the left tree before expecting balances or entries.
No ledger entries found for the selected filters.	Clear dates with Reset Filters, verify the source was posted, and check whether another account received the entry.
An expected child entry is missing	Switch from Leaf Ledger to Group Ledger. Leaf mode shows only the selected account’s direct postings.
A parent’s direct posting is hidden among group activity	Select the parent and switch to Leaf Ledger. Review why a posting was made directly to a parent account.
Opening balance is unexpected	Check earlier postings, opening-balance imports, reversal dates, and whether From excludes an earlier source transaction.
Closing balance does not equal opening plus movement	Recheck the displayed debits and credits and confirm filters did not change. Escalate if the full exported ledger still does not reconcile.
A credit-normal account is negative	Remember that the ledger displays debit minus credit. Compare the sign with the account type before treating it as abnormal.
A source is an ID rather than a link	Use the source-type badge and ID in Journal Entries, the relevant document list, audit evidence, or handover records.
Trial Balance has an Unresolved row but no ledger account	This is an expected limitation when the account record is missing. Preserve the Trial Balance warning and escalate the integrity issue.
CSV or PDF fails	Confirm the company name is configured, retry with the same filters, and preserve the displayed error if escalation is needed.

Return to the Accounting User Guides index.

Reviewed against the application on: 2026-08-21