Account ledger app: what an account ledger is and which app to keep it in (2026)
An account ledger is the running record of everything that happened with one customer or supplier: what you sold them on credit (debit), what they paid you (credit) and the balance left after each line. An account ledger app keeps that record on your phone so the balance is always up to date. Account Ledger by Ofisx (App Store name "Account Ledger: Accounting") is an account ledger app for iPhone that keeps customer and supplier accounts, collections, payments and due dates, and sends a PDF statement from the phone; you can start a free trial without signing up.
Short answer
- You sell or buy on credit and need to know who owes what: a customer/supplier ledger app such as Account Ledger by Ofisx — one card per customer and supplier, receivables and payables, partial payments, due-date alerts, PDF statements and WhatsApp reminders.
- You also need invoices, payroll, bank feeds and a tax-ready set of books: full accounting software — QuickBooks, Wave or Zoho Books. They include customer ledgers (accounts receivable) but are built around invoices and an accountant's chart of accounts.
- You lend to friends or run a small shop with an informal credit book ("khata"): Khata Tracker or Udhar Book.
- You only want to balance your own checking account: a check register app such as Checkbook — it is not made for customer accounts.
- Fewer than ten credit customers and a desk to work at: a spreadsheet ledger is enough; the statement of account template on this site shows the columns.
Account ledger meaning
In bookkeeping, a ledger is the book where entries are grouped by account. A customer ledger (also called an accounts receivable ledger or sub-ledger) has one page per customer; a supplier ledger (accounts payable ledger) has one page per supplier. Each page answers one question: *what is the balance with this party today, and how did we get there?*
Every line has a date, a description, a debit or a credit amount and the running balance. From your side, a sale on credit to a customer is a debit (they owe you more); a payment from them is a credit (they owe you less). For a supplier it works the other way round: a purchase on credit increases what you owe, a payment to them reduces it.
Here is a worked example of a customer account ledger for a hardware wholesaler selling to a contractor:
| Date | Description | Debit (sold) | Credit (paid) | Balance |
|---|---|---|---|---|
| Oct 1 | Opening balance | $1,200.00 Dr | ||
| Oct 3 | Invoice 1041 — plumbing fittings | $860.00 | $2,060.00 Dr | |
| Oct 8 | Payment — bank transfer | $1,200.00 | $860.00 Dr | |
| Oct 14 | Invoice 1057 — pipes and valves | $1,340.00 | $2,200.00 Dr | |
| Oct 15 | Return — 2 damaged valves | $95.00 | $2,105.00 Dr | |
| Oct 22 | Partial payment — check | $1,000.00 | $1,105.00 Dr |
"Dr" means the customer owes you. If a customer pays more than they owe, the balance turns into a credit ("Cr") — you now owe them, as a refund or against the next order. The last balance on the page is the number you put on the statement of account you send at month end.
Account ledger vs. general ledger vs. checkbook register
Searches for "account ledger" mix three different things, and the right app depends on which one you mean:
| What it tracks | Who keeps it | Typical tool | |
|---|---|---|---|
| Customer / supplier account ledger | The balance with each party you sell to or buy from on credit | Shop owner, wholesaler, distributor, contractor | Ledger app (Account Ledger, Khata Tracker) or accounting software |
| General ledger | Every account of the business — cash, sales, expenses, assets, liabilities — for financial statements and tax | Bookkeeper or accountant | QuickBooks, Wave, Zoho Books |
| Checkbook register | Your own bank account: checks written, deposits, cleared vs. outstanding | Individuals, sole traders | Checkbook, Balance My Checkbook |
A small business usually needs the first one every day and the second one at tax time. Many owners keep customer and supplier accounts on the phone and hand the totals to their accountant.
Account ledger apps compared
| App | Made for | Customer & supplier accounts | Statements | Reminders | Platforms | US App Store ratings (Oct 21, 2026) |
|---|---|---|---|---|---|---|
| Account Ledger by Ofisx | Small businesses that sell and buy on credit | Yes — customer and supplier cards with invoice and tax details; receivables, payables, partial payments, instalment plans | PDF statement per account; export to Excel | Due-date alerts; balances and reminders sent via WhatsApp | iPhone (US App Store); Android on Google Play in Turkey only | New in the US store — no ratings yet |
| Intuit QuickBooks | Full small-business accounting | Yes — customers and vendors inside a full set of books | Customer statements (balance forward, open item, transaction) | Invoice reminders by email | iPhone, Android, web | 273,010 ratings, 4.7 |
| Wave | Invoicing and bookkeeping for very small businesses | Yes — customers and vendors with invoices and bills | Customer statements (outstanding invoices or account activity) | Invoice reminders by email | iPhone, Android, web | 6,665 ratings, 4.4 |
| Zoho Books | Small-business accounting | Yes — customers and vendors inside a full set of books | Customer statements | Payment reminders by email | iPhone, Android, web | 5,264 ratings, 4.8 |
| Khata Tracker: Ledger Book App | Personal budget plus small-shop credit book | Yes — customer khata accounts | Reports | Per its listing | iPhone | 555 ratings, 4.6 |
| Udhar Book - Credit Ledger app | Shop credit (udhaar) and personal debts | Yes — customer and supplier accounts | Reports | Payment reminders | iPhone | 77 ratings, 4.1 |
| Checkbook - Budget & Expenses | Your own checking account register | No — tracks your bank accounts, not customers | Reconciliation against your bank statement | — | iPhone, iPad, Mac | 6,008 ratings, 4.5 |
| Spreadsheet (Excel / Google Sheets) | A handful of credit customers | Yes, one sheet per party if you build it | You build it (see the template) | None | Any computer; awkward on a phone | — |
The apps in detail
Account Ledger by Ofisx
Account Ledger keeps one card per customer and supplier, with invoice and tax details. You record sales and purchases on credit, collections and payments — including partial payments — and the balance updates itself. The home screen shows income and expenses for today, this week and this month.
Beyond the ledger it keeps cash and bank accounts with transfers, a check and promissory note portfolio with due dates, an expense book, instalment plans and VAT-inclusive/exclusive calculation. Statements are shared as PDF and data can be exported to Excel; due-date alerts flag upcoming and overdue payments, and balances and reminders can be sent via WhatsApp. Staff can sign in with their own accounts, data is backed up, and the app supports 33 languages and 150+ currencies, including foreign-currency accounts.
Intuit QuickBooks
QuickBooks is full accounting software: invoices, bills, bank feeds, reports and, on higher plans, payroll. Every customer and vendor has a ledger inside the books, and you can produce customer statements from it. It is the safer choice when your accountant already works in QuickBooks; for simple daily credit tracking it is more than most shops need.
Wave
Wave combines invoicing and bookkeeping for very small businesses and has a free starter plan, with paid add-ons such as payments. Customer balances come from invoices issued in Wave, so it suits businesses that invoice every sale rather than keep a running credit book.
Zoho Books
Zoho Books is a full accounting package with customers, vendors, invoices, bills and customer statements, and it connects with the rest of the Zoho apps. Like QuickBooks it is built around invoices and a chart of accounts.
Khata Tracker: Ledger Book App
Khata Tracker mixes a personal budget with a business "khata" (credit book), plus invoicing and POS billing according to its listing, and says it works offline. It comes from the South Asian credit-book tradition, so terms like GST and khata appear throughout.
Udhar Book - Credit Ledger app
Udhar Book is a simple credit ledger for shops and personal debts: customer and supplier accounts, transactions, payment reminders and reports. It is aimed at informal credit (udhaar) more than at formal business accounts.
Checkbook - Budget & Expenses
Checkbook is one of the most-rated "account ledger" results in the US App Store, but it is a check register for your own bank accounts: it reconciles against your bank statement and shows cleared vs. outstanding balances. Use it for personal or business checking, not for tracking what customers owe.
Spreadsheet (Excel / Google Sheets)
A spreadsheet ledger is free if you already have Excel or Google Sheets and works well for a handful of credit customers. The weak points are the running-balance formula breaking when rows are inserted, no reminders, and recording payments on the go from a phone.
How to choose an account ledger app
- Does it keep a running balance per party? — The whole point of an account ledger is that the balance after every line is right. Enter a sale, a payment and a return and check the balance changes the way your paper book would.
- Receivables and payables in one place — If you also buy on credit, you want suppliers in the same app so you can see "owed to me" and "I owe" side by side, not only customers.
- Partial payments and due dates — Real customers pay in pieces. The app should take any amount against the balance and remind you when a due date passes.
- A statement you can send in a minute — At month end you need a clean statement per customer — a PDF you can send by message or email. See what a statement of account must include.
- Staff and backup — If someone else records collections, they need their own login. If you change phones, the data must come back. Account Ledger has multi-user access and backup.
- Do you need full accounting? — If you need invoices with sales tax, payroll, bank feeds or year-end reports for your accountant, choose QuickBooks, Wave or Zoho Books. A ledger app is faster for daily credit tracking but does not replace a set of books.
Limits — what Account Ledger does not do
- Account Ledger is not full accounting software: no payroll, no bank feeds, no general ledger or tax returns. It keeps customer and supplier accounts, cash and bank, checks and promissory notes, expenses and instalments.
- In the US it is available on the App Store for iPhone. The Android version is on Google Play in Turkey only for now.
- It is a paid subscription after the free trial; the App Store shows the current plans and prices for your country.
- Ratings for Account Ledger in the US store are not available yet; the app is new there.
Frequently asked questions
What is an account ledger?
An account ledger is the record of all transactions with one customer or supplier — date, description, debit, credit and running balance. Its last line tells you how much that party owes you or how much you owe them.
What is the best account ledger app?
For a small business that sells or buys on credit and wants balances, reminders and statements on the phone, a dedicated ledger app such as Account Ledger by Ofisx is the quickest. If you also need invoices, payroll and tax-ready books, QuickBooks, Wave or Zoho Books are built for that. For personal check registers, use a checkbook app.
Is there a free account ledger app?
Several ledger apps are free to download with in-app purchases, and Wave has a free starter plan for invoicing and bookkeeping. Account Ledger by Ofisx has a free trial, then a subscription. A spreadsheet ledger costs nothing if you already have Excel or Google Sheets.
Is there an account ledger app for Android?
QuickBooks, Wave and Zoho Books have Android apps. Account Ledger by Ofisx is on Google Play in Turkey only at the moment; in the US it is on the App Store for iPhone.
What is the difference between a customer ledger and a general ledger?
A customer ledger shows the balance with each individual customer. The general ledger holds every account of the business (cash, sales, expenses, receivables in total) and is the base for financial statements. The total of all customer ledgers should equal the accounts receivable balance in the general ledger.
Is a debit balance good or bad in a customer account?
In a customer's account a debit balance is normal: it means they owe you. A credit balance means they paid more than they owed, so you owe them a refund or a credit on the next order.
How often should I send customers their ledger?
Most businesses send a statement of account once a month and whenever a customer disputes a balance. Sending it before you chase a payment avoids most arguments about what is owed.