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ledgeraccountsforrecordtransactiondetails.
ForEveryTransaction,thereareminimum2entries
forledgeraccounts,oneforDebit(Dr)andanother
forCredit(Cr).
Debit(Dr)meanswhatcomesin(ForParticularLedger
A/C).
Credit(Cr)meanswhatgoesout.
AllexpensesarecomesunderDebit(Dr).
AllIncomesarecomesunderCredit(Cr).
AllpurchasesarecomesintothepurchaseLedgera/c.
AllsalesareoutfromthesalesLedgerA/c.