Ledger is a free Android application developed by Obligon Constant. It is a simple yet efficient expense management app that can be used for both personal and business transactions. The app enables users to create multiple accounts for business clients, perform debit or credit transactions, and view previous transactions. The Material Design of the application ensures that it is easy to understand and use.

One of the significant features of Ledger is the ability to maintain multiple accounts. This feature is helpful for businesses that have several clients, and it allows them to keep track of each client's transactions separately. Users can also perform debit or credit transactions and view individual transactions. Additionally, users can get the sum of selected transactions, which is helpful for keeping track of expenses. The app also allows users to call account holders directly from the app and export/import backup.

It is important to note that this app is no longer maintained by its developer. However, the app is still functional and can be used for simple expense management. It is also important to note that 3rd party file manager(s) may be required to import backups.

Overall, Ledger is an excellent option for those who are looking for a simple and easy-to-use expense management app for their Android device.