Used to keep track of payments, and what

and how much the pharmacy owes. Theyare used partly for convenience and partly

for control purposes. These ledgers help in

examining how much is owed, and who

owes what, and what is owed. If the

pharmacy establishes credit limits for its

private pay customers or if credit limits are

established by suppliers, it must be noted in

the ledgers so that when the limits are

reached, the management will know.