Before introduction of computerized system, the posting of GPF Accounts of each subscriber was maintained in the Ledger Card. However, after implementation of computerized system, the use of ledger card has been discontinued.

Under computerised system of posting of GPF/AISPF accounts, a new Ledger Account has to be opened each year for each subscriber. This is automatically done in respect of those accounts which are included in Master. For the new subscribers to whom account numbers may have been allotted during the course of the current year the relevant Master is also created simultaneously in the Computer.