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The Ledger is the main or Principal book of accounts in which all thebusiness transactions would ultimately find thier place under various accounts in a duly classified form.By this classification / collective effect we are able to know the following –\tHow much amount is due from each customer and how much amount the firm has to pay to each supplier/ creditor.\tThe amount of Purchase and Sales during a particular period.\tAmount paid or received on account of various items.\tUltmate position of Assets and Capital.\tFor the preparation of Trial Balance which helps in ascertaining the Arithmatic Accuracy of the Accounts.Ledger is also called the Principal Book of Accounts