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What are Ledgers (Account) in Tally Prime?

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What are Ledgers (Account) in Tally Prime?

 Ans:- A ledger is the actual account head to identify your transactions and is used in all accounting vouchers. For example, purchase, sales, and others accounts heads are ledger accounts. Without a ledger, you cannot record any transaction. Ledger can be created as Single and Multiple in Tally Prime.
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