If the default ledgers "Profit & Loss A/c" and "Reserves & Surplus" are not appearing in the system, it is likely that they were not auto-generated during the initial configuration.

Resolution:
You can manually create these ledgers through the Account Master form. Make sure to:

• Assign the correct ledger group (e.g., "Profit & Loss A/c" under Revenue or Expenses, and "Reserves & Surplus" under Capital).

• Validate that no naming conflicts exist with other ledgers.

Once created, these ledgers will function as expected for your accounting and reporting needs.