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Asked by Neerajchalam Last Modified
Answer 
Neelam Bhaktani
Yes, generation of ledger accounts is not necessary for making trial balance in computerised accounting system. In computerised environment we used accounting softwares for accounting which only needs journal entries. There is an automation system in accounting software as soon as you entered journal entries it will automatically process entries and shows its impact on trial balance.
You can also check ledgers of account in detail which is also automatically processed by the accounting softwares.
So there is no need to generate ledgers.
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