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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.

Worksop (/ˈwɜːrksɒp/ WURK-sop) is the largest town in the Bassetlaw district of the ceremonial county of Nottinghamshire in the East Midlands of England. Worksop lies on the River Ryton, and is located at the northern edge of Sherwood Forest. Worksop is located 19 miles (31 km) east-south-east of Sheffield, with a population of 41,820.[2] It lies close to Nottinghamshire’s borders with South Yorkshire, and Derbyshire.

Worksop, a market town, has become a commuter town as a result of its geographic location and ease of access to major motorways and rail links.

Worksop is known as the "Gateway to The Dukeries", because of the now four obsolete ducal principal sites of which were closely located next to each other, south of the town. These four ducal locations were; Clumber House, Thoresby Hall, Welbeck Abbey and Worksop Manor. Other houses such as Rufford Abbey and Hodsock Priory are also just a few miles away.

Worksop is twinned with the German town Garbsen.

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