Ledger (khata)
A ledger is the running record of every transaction with one party or account, showing the balance after each entry.
A ledger is a record of all transactions for one account, with a running balance. In a Pakistani shop, the most familiar ledger is the khata: one page per customer, where every sale on udhaar and every payment received is written down. Businesses keep similar ledgers for suppliers, cash, bank and expenses.
Example: a customer ledger
| Date | Entry | Debit | Credit | Balance |
|---|---|---|---|---|
| 1 Sep | Opening balance | Rs 12,000 | ||
| 3 Sep | Goods sold on credit | Rs 8,500 | Rs 20,500 | |
| 10 Sep | Cash received | Rs 10,000 | Rs 10,500 | |
| 15 Sep | Goods sold on credit | Rs 4,200 | Rs 14,700 |
Akram owed Rs 12,000 at the start of the month. He bought Rs 8,500 more, paid Rs 10,000 and bought Rs 4,200 again, so he now owes Rs 14,700. Anyone can follow that line by line.
Why it matters
Udhaar is how much of Pakistani trade runs, and the ledger is the only proof of who owes what. A torn page, a missed entry or an unreadable figure can turn into a lost amount or a broken relationship with a good customer. A clear ledger also makes it easy to show the customer his statement when he questions a balance.
How software handles it
Digital ledgers are built from sales and payment entries, so the balance updates by itself. In Taajir, every customer and supplier has a party ledger with debit, credit and balance, which you can filter by date, save as a PDF or send on WhatsApp along with invoices and payment reminders. See the khata app page for how it replaces the paper register.
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