SAP software is designed for companies to track critical client and internal business activities. A manufacturing company that needs to track multiple internal and external departments would incorporate SAP software as its data management system. The general ledger is the core element of a company’s business and financial endeavors. A general ledger summarizes all of a company’s financial transactions including sales and income, asset management, retained earnings, inventory supplies and expenditures, payroll, including taxes and benefits and vendor expenses.