brotherton-erpnext/erpnext/accounts/README.md

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Accounts module contains masters and transactions to manage a traditional
double entry accounting system.
Accounting heads are called "Accounts" and they can be groups in a tree like
"Chart of Accounts"
Entries are:
- Journal Entries
- Sales Invoice (Itemised)
- Purchase Invoice (Itemised)
All accounting entries are stored in the `General Ledger`