The use of Internal Ledger postings is a way of separating internal and external accounting information. Financial accounting that is required for keeping accounting records can be diversified from the management accounting, e.g. market and product accounting. This way of handling the internal and external accounting parts separated from each other gives an opportunity to analyze them exclusively.
Postings concerning the core financial and mandatory accounting is stored in General Ledger, while the management oriented accounting is handled in the Internal Ledger.