Ledger module generates a record of all business events. It is a place of integration and automated data transfer from any other analytic application modules. Most analytical posting takes place in separate tracks – analytics, and then through automated process that information is transferred to the Ledger. When will procedures for automatic posting to the Ledger be invoked is a user decision, but they must meet very strict criteria for the validation and evaluation. Transferred documents (journals and items) are closed and they cannot continue to operate without the reverse process to which the user may have rights (permissions system). Of course, manual data posting is also possible. System documents are organized into separate entities – the journal with organization and method of collection (document, date, process) is determined by the user.