A bought ledger is a system in accounting by which a business records and monitors its creditors.
Information on invoices and credit notes received, and payments made, are recorded in the supplier's account using the debits and credits system, with the balance of each account at a given moment representing the amount currently owed to that supplier.
[1][2] Historically, the purchase ledger was maintained in book form, hence the term ledger, but in modern practice it is much more likely to be held on computer using accountancy software or a spreadsheet.
The concept of double-entry bookkeeping is that debits balance the credits at all times.
For convenience, the main trial balance lists some accounts containing many entries as simply a single control figure.