Do you know that just 5 ledger accounts can record 8 different transactions without reopening new ledgers? This is the powerful Smart Ledger Concept – where once a ledger is opened, it is continuously reused for future transactions instead of creating duplicate ledger accounts. In this post, you will clearly understand: ✅ How ledger reuse works ✅ Why duplicate ledgers should be avoided ✅ Step-by-step journal posting logic ✅ Smart method for exams & practical accounting This concept simplifies le