Database design of Ledger Account and Balance sheet generation
As to what dezso said, ledgers are quite special depending on the business that is using them. You can try looking at other opensource applications with the same features and functions as your program if you're looking for a basis for your database.

You can look for some opensource projects at Ohloh.net and Github.com

But as a fellow application developer, I would suggest you take the time to read up on some basic database design best practices and principles. And a bit of normalization, at least up to the Third Normal Form. Having a faulty database can give you a lot of headaches in the long run when maintaining your application. Refactoring database changes aren't that easy with a mature program.