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Ledger is a command-line based double-entry bookkeeping application. Accounting data is stored in a plain text file, using a simple format, which the users prepare themselves using other tools. Ledger does not write or modify data, it only parses the input data and produces reports.
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Example of General Ledger and purchase journal in a Belgian accounting program. Accounting software is a computer program that maintains account books on computers, including recording transactions and account balances. It may depend on virtual thinking.
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