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			ALso given a question to open ledger for the current month say June do u use the balance frm the previous month as balance brought down in the ledger
			
		
	
 "Opening a ledger" can mean two things from the standpoint of a problem.  It essentially just means to set up the ledger for the accounts you will be using, so it's simple.  e.g. you just take a ledger and write Cash and its account number, then the next account, etc.  If there also happen to be balances from a prior month, then those would be carried forward as well and a "bal fwd" or some such notation.  If there is not balance to carry forward, they still want you to set up the account (meaning make it exist) but no balance to insert.