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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.

​Goole is a town, civil parish and inland port located at junction 36 off the M62 via the A614 and approximately 45 miles (72 km) from the North Sea at the confluence of the rivers Don and Ouse in the East Riding of Yorkshire, England, although historically within the West Riding of Yorkshire. Goole lies 19 miles (31 km) south of York and 29 miles (47 km) west of Hull.

According to the 2011 UK census, Goole parish had a population of 19,518,[1] an increase on the 2001 UK census figure of 17,600.[2] The port, which is the UK's furthest inland port, is highly versatile and capable of handling nearly 2 million tonnes of cargo per annum, making it one of the most important ports on the east coast of England.[3]

Goole is twinned with Złotów in Poland. Goole was informally twinned with Gibraltar in the 1960s; at that time, Gibraltar Court was named in Goole and Goole Court was named in Gibraltar.

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