Editor's note: James Elsener, who founded the Business Ledger 24 years ago, is retiring. We talk to him about journalism, how he started the company and what he has seen and experienced along the way.

After 29 years, the December issue of the Daily Herald Busines Ledger is the last edition of the old format, but it marks just the start of our renewed commitment to suburban business news. We're not ...

The general ledger includes a small company's business accounts and all transactions that affect these accounts. Business transactions posted to the general ledger are recorded through journal entries ...

As a busy business owner, you may not have much interest in basic accounting principles, such as maintaining a general ledger. While most accounting activities are best left to your accountant, ...