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Create Ledgers
A ledger is the actual account head to identify your transactions and are used in all accounting vouchers. For example, purchase, payments, sales, receipts, and others accounts heads are ledger accounts. Without a ledger, you cannot record any transaction.
Predefined Ledgers
All ledgers have to be classified into groups. These groups and ledgers are classified into profit and loss or balance sheet.
There are two pre-defined ledgers in Tally Cash ledger & Profit and loss account.

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