brotherton-erpnext/erpnext/docs/user/manual/en/accounts/index.md

# Accounts

At the end of sales and purchase cycle comes billing and payments. You may have
an accountant in your team, or you may be doing accounting yourself, or you may
have outsourced your accounting. In all the cases financial accounting forms the core of any business management system like an ERP.

In ERPNext, your accounting operations consists of 3 main transactions:

  * Sales Invoice: The bills that you raise to your Customers for the products or services you provide.
  * Purchase Invoice: Bills that your Suppliers give you for their products or services.
  * Journal Entries: For accounting entries, like payments, credit and other types.

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