Reading the Account Ledger
The Account Ledger shows every journal entry line posted to a specific GL account, in chronological order. It is the primary tool for investigating account balances.
Accessing the Ledger
Two ways to open a ledger:
- Chart of Accounts → click any account → View Ledger button
- Accounting → Ledgers → search for an account
Ledger Columns
| Column | Meaning |
|---|---|
| Date | Accounting date of the journal entry |
| Reference | Document reference (e.g. INV-0042, PO-0018) |
| Description | Line-level description |
| Debit | Amount on the debit side |
| Credit | Amount on the credit side |
| Balance | Running balance (can be debit or credit depending on account type) |
Filtering
Use the date filter at the top of the ledger to narrow down to a specific period. The Opening Balance row shows the account balance at the start of the selected period.
Understanding Debits and Credits
| Account Type | Increases With | Decreases With |
|---|---|---|
| Asset | Debit | Credit |
| Liability | Credit | Debit |
| Revenue | Credit | Debit |
| Expense | Debit | Credit |
| Equity | Credit | Debit |
Tracing a Transaction
Every ledger entry links to its source document (invoice, payment, journal). Click the reference to open the original document and trace the full accounting trail.
Exporting
Use the export button to download the ledger as CSV or Excel for external reporting.