Overview of Ledgers

A ledger is a collection of certain types of recorded transactions. In a traditional sense, this could be a notebook where financial transactions have been recorded. However, in Abacus Accounting, ledgers are tables that are viewed through specific functions or windows.

Abacus Accounting has the following 4 major ledgers that it uses to categorize and record financial transactions.

Matter Billing Activity Ledger

Records transactions pertaining to billing activity for matters.

Matter Trust Activity Ledger

Records transactions pertaining to activity for trust accounts.

Vendor Ledger

Records transactions pertaining to vendors.

General Ledger

Records transactions for all asset, liability, owners’ equity, revenue, and expense accounts.