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SQL-Ledger (SL) is a Web-based open source double-entry accounting system that is used primarily in the retail and manufacturing sectors. Data in an SQL-Ledger system is stored in a structured query language (SQL) database and linked through a chart of accounts (COA).
SQL-Ledger is written in Perl. Dieter Simader, the author of SQL-Ledger, has released code for the system through the GNU General Public License (GPL). SQL-Ledger is platform independent and can be run on Linux, BSD, Mac OS X and Windows .