Ledger/Accounts clerk maintains records of one phase or section of an organisation’s financial transactions, such as accounts receivable or accounts payable. He/she verifies the accuracy of documents relating to records maintained, makes necessary calculations, summarises totals, makes and checks entries in ledger and balances books at regular intervals. He/she also makes physical check of stock, calculates commissions, discounts and interest charges, prepares simple statements of accounts and performs other related tasks.