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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.

​Staffordshire (/ˈstæfərdˌʃɪər, -ʃər/;[2] postal abbreviation Staffs.) is a landlocked county in the West Midlands of England. It borders Cheshire to the northwest, Derbyshire and Leicestershire to the east, Warwickshire to the southeast, West Midlands and Worcestershire to the south, and Shropshire to the west.

The largest settlement in Staffordshire is Stoke-on-Trent, which is administered as an independent unitary authority, separately from the rest of the county. Lichfield, a smaller settlement, is a cathedral city. Other major settlements include Stafford, Burton upon Trent, Cannock, Newcastle-under-Lyme, Rugeley, Leek, and Tamworth.

Smaller towns include Stone, Cheadle, Uttoxeter, Burntwood/Chasetown, Eccleshall, Biddulph, Penkridge and the large villages of Wombourne, Kinver, Tutbury, Alrewas, Barton-under-Needwood, Stretton and Abbots Bromley. Cannock Chase AONB is within the county as well as parts of the National Forest and the Peak District national park.

Wolverhampton, Walsall, West Bromwich and Smethwick are within the historic county boundaries of Staffordshire, but since 1974 have been part of the West Midlands county.

Apart from Stoke-on-Trent, Staffordshire is divided into the districts of Cannock Chase, East Staffordshire, Lichfield, Newcastle-under-Lyme, South Staffordshire, Stafford, Staffordshire Moorlands, and Tamworth.

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