It is a free account ledger template which can easily be downloaded from this page. It has major columns where main headers are given while other information can be added in rows. Furthermore, a free account ledger template holds debit and credit balance in the sum area where formulas are already given. In the last segment, you can add extra information regarding any specific transaction. Moreover, you can also write contingent transactions in this area along with a possible effect. It is a very professional format and gives you full control over each and every transaction.