7

A led ge r is th e actual ac co un t
head to ide nt ify yo ur
transactions and are used in
all ac co un tin g vo uc he rs. For
example, purchase, payments,
sales, receipts, and oth er s
ac co un ts heads are led ge r
accounts. W ith ou t a ledger,
you ca nn ot re co rd any
transaction.
A voucher is a document that
contains details of a financial
transaction and is required for
recording the same into the
books of accounts. For every
transaction, you can use the
appropriate Tally voucher to
enter the details into the
ledgers and update the
financial position of the
company.
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