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​Abought ledgeris a system inaccountingby which a business records and monitors itscreditors. The purchase ledger contains the individual accounts of suppliers from whom the business has made purchases oncredit. Information oninvoicesandcredit notesreceived, and payments made, are recorded in the supplier's account using thedebits and creditssystem, with thebalanceof each account at a given moment representing the amount currently owed to that supplier.[citation needed]

Historically, the purchase ledger was maintained in book form, hence the termledger, but in modern practice it is much more likely to be held on computer usingaccountancy softwareor aspreadsheet. The concept of Double-entry Bookkeeping is that debits balance the credits at all times. For convenience the main Trial Balance lists some accounts containing many entries as simply a single control figure. There is then a separate physical Ledger for the summarised area, which could conveniently be managed on its own, often at physically separate locations from the main ledger book. The Purchase Ledger is a common example of this.[citation needed]

The purchase ledger will ordinarily be an overall credit (liability) balance, unless credit notes or over-payments exceed the credit balance. However within itself, it is usual to show all invoices as positive figures, and payments as negative entries, as this minimises the number of negative entries to make/read.

​Bolsover is a market town and the administrative centre of the Bolsover District, Derbyshire, England. It is 145 miles (233 km) from London, 18 miles (29 km) from Sheffield, 26 miles (42 km) from Nottingham and 54 miles (87 km) from Manchester. It is the main town in the Bolsover district.

The civil parish for the town is called Old Bolsover. It includes the town and the New Bolsover model village, along with Carr Vale, Shuttlewood, Stanfree, Oxcroft, and Whaley. Its population at the 2011 UK Census was 11,673.[1]

Bolsover, along with several nearby villages, is situated in the north east of the county of Derbyshire. It is the main town in the District of Bolsover, which is an electoral constituency and part of Derbyshire.

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