Self Balancing Ledger in Accounting | by CA/CMA Santosh Kumar

Self Balancing Ledger in Accounting | by CA/CMA Santosh Kumar

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A self-balancing ledger is one whose balances, when extracted, form a complete trial balance. In other words, each ledger is self-balancing. Under this system, each ledger is maintained under double entry principle, i.e., the principle of double entry is completed within the ledger itself.

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