Pocket Ledger is an Android app developed by cit-apps.net for recording financial transactions based on double-entry accounting principles. It helps in maintaining accurate records and tracking the financial health of a business.

With Pocket Ledger, users can create an account structure by specifying the account name and account number. They can also record daily transactions and categorize them based on debit and credit accounts. The app displays the balance sheet to show the account balance of assets and liabilities and the profit and loss statement to analyze the revenues and expenses. Users can also view the transaction history of each account.

The app also allows users to set a password to secure their data and backup and share their database. Overall, Pocket Ledger is a useful app for small businesses or individuals who want to keep track of their accounts on the go.