The "Ledger" application by the professional accountant is a powerful tool designed to streamline financial management. It offers a range of features that cater to both customer and supplier accounts, providing essential tools for managing percentages, funds, income, expenses, and net balances.

One of the key functionalities is the automatic tracking and collection of debit and credit balances. This ensures that all transactions are accurately recorded and updated in real-time. Additionally, the application allows users to organize the list of customers and suppliers based on various criteria, such as balance size or rank. Users can sort these lists from largest to smallest or vice versa, making it easier to manage large volumes of data efficiently.

Another important feature is the display of collection percentages for customers and payment percentages for suppliers. This provides valuable insights into payment trends and helps users make informed decisions. The application also highlights differences and percentage changes between the previous year's balance and the current balance, offering a clear view of financial performance over time.

To maintain accuracy, the application prevents duplicate invoice or voucher numbers for the same customer, ensuring that each transaction is unique. However, it allows flexibility in handling supplier accounts, except for the same supplier. Users can also complete accounting processes even when document numbers are missing by using an alternative option. Furthermore, the application supports usage with or without specifying a fiscal year, adding a layer of convenience for users who need more flexibility.

For added security, the system does not allow transactions outside the specified fiscal year. Users can amend, delete, and modify operations and dates during the fiscal year, providing control over financial records. The application generates detailed and comprehensive reports, facilitating better decision-making. It also supports sharing ledgers across various media, enhancing accessibility.

A robust search function enables users to find specific information quickly and easily. The application also includes options for exporting and importing databases, ensuring seamless integration with other systems. Overall, the "Ledger" application is a comprehensive solution for financial management, designed to meet the needs of professional accountants and businesses.